Newsletter IC&PARTNERS POLAND – 2023-05
info@icpartnerspoland.pl

Minimum wage in 2024 
Starting January 1^st, 2023, the minimum remuneration for work increased from PLN 3,010 to PLN 3,490. Another increase, this time to PLN 3,600, will take effect from July 2023. Due to high inflation, the minimum wage in 2024 will be above PLN 4.2 thousand Zloty. The Minister of Family and Social Policy announced that also in 2024 the indexation of the minimum benefits will be twice, from January 1^st and from July 1^st. We would like to remind you that the Act guarantees an annual increase in the amount of the minimum wage not lower than the increase in the total prices of consumer goods and services forecasted for a given year.

Electronic invoicing - to whom it does not apply? 
We would like to remind you that using the National e-invoice system until the end of June 2024 is voluntary. In accordance with the latest changes to the draft, which were introduced after the consultation conference in February 2023, the date of entry into force of the mandatory NFS has been postponed to July 1^st, 2024. This term does not apply to all taxpayers. The use of KSeF is to be mandatory from:

• July 1^st, 2024 - for active VAT taxpayers, 
• January 1^st, 2025 - for taxpayers subjectively and objectively exempt from VAT (non-VAT).

Entities that do not have a registered office or permanent place of business in Poland, or have such a place, but it is not involved in the delivery, are not obliged to use structured invoices.
Entities registered in Poland only for VAT and without a fixed place of business, at this stage of work on the regulations, will not be subject to the obligation to use the National e-Invoice System.

Electronic invoicing - additional requirements for e-invoice payments 
If the payment for the e-invoice is made under the split payment mechanism, the KSeF number of this e-invoice must be provided in the transfer message. In addition, it is planned to introduce a new functionality in KSeF - the possibility of assigning a collective identifier for at least two invoices issued to one recipient. If we make a collective payment under the MPP, it will be necessary to provide such a collective identifier for all paid invoices.

Implementation of regulations on whistleblowers 
Poland is already a year and a half late in implementing the EU Directive 2019/1937 on the protection of persons reporting breaches of EU law (deadline expired on December 17, 2021). The EC even imposed a penalty on Poland for each day of delay. Work on the act has recently accelerated and everything indicates that the new regulations may be adopted by the government at any moment and sent to the Sejm. This would mean that in the middle of the summer, all companies employing more than 50 people would have to implement the new regulations at a rapid pace. Pursuant to Art. 62 containing the transitional provisions of the latest version of the draft amendments, the Whistleblower Act is to enter into force two months after the date of publication, with the exception of e.g. article 23, art. 24 sec. 1-5, art. 25, which enter into force on the day following the date of publication. The problem is that these provisions impose new obligations on entities employing at least 50 people related to the implementation of an internal procedure for reporting violations of the law and taking follow-up actions after reporting irregularities by a whistleblower.

Free highways 
A few days ago, the Sejm passed an act abolishing toll for motorway sections managed by the state. The same regulation introduced a ban on overtaking trucks on highways. Tolls on state sections are to be abolished on July 1^st, 2023. According to the government's announcement, tolls on concession sections will also be abolished soon.