Newsletter IC&PARTNERS POLAND – 2023-11
info@icpartnerspoland.pl

E-doręczenia
There are new legal provisions regarding the delivery of official correspondence come into force.The E-doręczenia or e-Delivery is the electronic equivalent of a registered letter with acknowledgment of receipt. Thanks to this service, public entities, citizens and companies will be able to use convenient and secure electronic deliveries.
They are legally equivalent to traditional registered mail with acknowledgment of receipt.The legislator's goal is for correspondence sent by public entities to soon be exclusively electronic. 
Non-public entities, including, among others: all commercial companies with private participation entered in the register of entrepreneurs of the National Court Register from December 10th, 2023 will have to use e-Delivery. From December 10th, 2023, the application for creating an address for e-Delivery will become an element of the application for entry in the National Court Register.However, non-public entities entered in this register before December 10th, 2023 will use e-Delivery from March 10th, 2024 at the latest. To use the service, it is necessary to have a trusted profile, a qualified signature or e-ID profile. Entrepreneurs entered in the National Court Register are obliged to appoint a e- doręczenia e-mail box administrator. Entering an address for electronic delivery is tantamount to a request to deliver correspondence sent by public entities to this address. 
The entry produces legal effects from the date it is made, from that moment, correspondence will generally be sent to the address for electronic delivery. An application to create an e-Delivery address may be submitted by an attorney.

Minimum tax for legal entities
From January 1st, 2024, the provisions on the minimum corporate income tax pursuant to Art. 24ca of the CIT Act. The minimum income tax applies to taxpayers with their registered office or management board in the territory of the Republic of Poland, tax capital groups and other entities conducting business through a foreign establishment located in the territory of the Republic of Poland.

The 10% minimum tax will apply to companies that in the tax year:

• suffered a loss from a source of income other than capital gains or 
• they achieved a share of income from sources other than capital gains in revenues other than capital gains that was lower than 2%.

Tax regulations provide for specific rules for determining a loss for the purposes of the minimum tax, which means that a loss in accounting terms does not necessarily result in taxation with the minimum tax. Additionally, the entity will have to go through the difficult process of calculating the correct tax base. To put it simply, the tax base will be 1.5% of revenues from the so-called operating activities, with numerous exclusions and deductions possible. To apply them, it is important, among others, to: correct identification of ownership relations - a group of connections, in particular capital ones. The Act also provides for a catalog of entities excluded from minimum taxation.

Changes in issuing advance invoices 
From September 1st, 2023, the taxpayer is not obliged to issue an advance invoice if he received all or part of the payment in the same month in which he performed the activities for which he received the payment. Additionally, if the taxpayer does not issue an advance invoice, but only one final invoice, after September 1st, 2023, the invoice will have to include the date of receipt of payment, provided that such a date is specified and differs from the date of issuance of the invoice.

In 2024, the basic VAT refund deadline will be shortened 
With the entry into force of the obligation to issue electronic invoices, i.e. from July 1^st, 2024, the basic VAT refund deadline will be shortened by one third (from 60 to 40 days).