W 2019 r. zmieniły się przepisy regulujące kwestie podatku
u źródła. W 2020 r. podatników czeka kolejna nowelizacja.

Przeczytaj o planowanych zmianach i dowiedz się jak możemy Ci pomóc.

Podatek u źródła

In 2019 we faced in Poland a significant change in the withholding tax. In 2020 we expect further law changes in this matter.

Please read about the withholding tax in Poland and find out how we can help you.

Withholding tax

In 2019 hat sich in Polen die Rechtslage in Bezug auf die Quellensteuer erheblich geändert. In 2020 sind weitere Rechtsänderungen in dieser Hinsicht erwartet.

Bitte machen Sie sich mit diesem Thema vertraut und erkundigen Sie sich, wie wir Sie unterstützen können.

Quellensteuer

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Your success is our goal

Your success is our goal

Your success is our goal

Your success is our goal

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Archive of news

New draft amendment to the regulation postponing WHT collection

On 23 April 2020, on the pages of the Government Legislation Centre a draft regulation of the Minister of Finance amending the regulation on the exclusion or limitation of the application of Article 26, paragraph 2e of the Corporate Income Tax Act was published. The draft provides for another, already fourth postponement of the entry into force of the new withholding tax collection mechanism, this time to 31 December 2020.

In case, if the amount paid out in favor of the same taxpayer (i.e. the same foreign company) exceeds the amount of PLN 2,000,000.00 during the tax year, the tax remitter will in principle be obliged in the first place, in relation to the surplus above PLN 2,000,000.00 to collect the withholding tax without applying an exemption under the non-preferential Polish tax rate (19% or 20%) and pay it to the Polish tax office. Only after the tax authorities have checked whether the conditions for exemption from the withholding tax or for the application of a preferential tax rate have been met, the collected withholding tax may be refunded.

The postponement of the date of entry into force of the new withholding tax collection mechanism was justified by the announcement of an epidemic on the territory of the Republic of Poland in connection with the SARS-CoV-2 virus infection and the need to limit the obligations related to withholding tax collection for entrepreneurs, as well as the need to ensure proper efficiency on the part of the tax administration. Due to the lack of possibility to precisely determine the date of cancelling the state of the epidemic and mitigating the effects of this state for entrepreneurs, it was proposed to postpone the entry into force of new rules on withholding tax collection until 31 December 2020.

In addition, it should be pointed out that the published draft remains essentially unaffected by the scope of application of regulations other than Article 26 paragraph 2e of the of the Corporate Income Tax Act e.g. the obligation to exercise due diligence when verifying the conditions for applying a lower rate or qualification of the recipient of the debt as the actual recipient.

How to quickly fulfill the obligations arising from the mandate for VAT irregularities in Poland?

Have you been punished for irregularities in VAT settlements with a mandate in Poland? Even if you accept this fine, failure to complete the necessary formalities on time may expose you to further problems.

If you are a registered Polish VAT taxpayer and you receive letters from the Polish Tax Office, you shall respond to them within the deadline indicated in the letter to avoid sanctions. Communication with the Polish Tax Office is conducted in Polish, therefore we understand that it may cause difficulties for foreign entities. The proper conduct of the mandate procedure involves not only the payment of a penalty, but also the completion of appropriate documentation. Additionally, the imposition of a fine does not release from the obligation to make a correct settlement.

We can support you in this matter. Send us a scan of the letter received from the Tax Office and we will do the rest.

How to correctly settle the VAT with the Polish tax authorities for past periods?

Do you sell goods or services in Poland and have not yet registered for VAT in Poland? Or maybe you make purchases in Poland and have not deducted the tax? Do not hesitate!

An entity conducting VAT-taxed activity in Poland shall report it in advance. However, failure to make such a notification on time does not release you from the obligation to submit tax returns and settle the VAT.

We provide support to entrepreneurs in the field of, among other things:
- registration for VAT purposes in Poland with the possibility to submit missing documents for past periods;
- preparation and submission of overdue tax returns;
- verification of the possibility of recovering the tax not yet deducted;
- calculation of overdue VAT with interest;
- determining the impact of a lack of timely registration on business;
- analysis of possibilities of avoiding sanctions for lack of timely registration.

In order to correctly settle VAT we will need certain documents (i.e. an excerpt from the register or a certificate with an assigned tax number in a foreign country) and information on conducted business transactions. In case of doubts call or write us.

Cooperation agreement

Taxpayers who have the greatest economic significance for the state budget in Poland (income of at least EUR 50 million) will be able to conclude a cooperation agreement with the Head of the National Revenue Administration from 01/07/2020. Conclusion of the cooperation agreement should primarily ensure mutual trust and clarity of the taxpayer's activity. The conclusion of the cooperation agreement should be made at the taxpayer's request and must be preceded by a preliminary inspection. After the conclusion of the cooperation agreement, control audits are carried out in order to verify the correctness of the tax obligations.

Conclusion of a cooperation agreement should be an opportunity to minimize the company's tax risk. Initially, the agreement should enable building constructive relations based on mutual trust.

We are at your disposal in case of any questions in this respect.

We have been awarded by FOCUS Special magazine!

We have received the prestigious Top Tax Advisory Office title in the field of international tax consulting. This is very valuable to us, because in this ranking professionals recommend professionals. Thanks to the opinions of tax advisers, we received this title in 2014, 2016, 2017, 2018, 2019 and the current year.

We have also been awarded by Brandeins GmbH, the Institute of Market Research in Hamburg, in categories such as Administrative enforcement, Business management consulting, Auditing and International tax consultancy.

We are very proud of our team. Thank you very much for appreciating our work!  

Advanced Pricing Agreements APA

Advanced pricing agreements are a type of agreement with the head of the National Revenue Administration in which it was agreed that the amount and method of calculating the price applied in transactions between the companies of the group would correspond to the market price. The provisions governing the receipt of the agreement are amended, which means the following:

• simplified procedure for applying for a prior price agreement;

• the possibility of submitting an application by a foreign company planning to start up business in Poland;

• limitation of the conditions for inadmissibility of obtaining an APA;

• Standardization of the data contained in the application so that the scope of the application is consistent with that contained in the local file documentation.

Receiving an APA gives taxpayers the assurance that the terms of the transaction will not be challenged by the tax authority.

We would be happy to assist you in obtaining the Pricing Agreement.

Withholding tax

Withholding tax is a tax that is generally paid by Polish companies (tax payers) in connection with the certain payments to foreign companies, including the payment of dividends (19%), interest (loan or credit) or remuneration for consultancy services (20%). Previous regulations allowed for the exemption of such payments from withholding tax in Poland or were subject to a reduced rate of withholding tax (e.g. 5% or 15%), provided certain legal requirements were met. From 01/07/2020 similar rules will apply, but with other important changes.

If the amount paid out to the same taxpayer (i.e. the same foreign company) exceeds PLN 2,000,000.00 during a tax year, the taxpayer will be obliged, as a rule, to collect without exemption of withholding tax at an unreduced Polish withholding tax rate (as a rule 19% or 20%) and pay it to the Polish tax office in case of the excess over PLN 2,000,000.00.

The withholding tax can then be notified for reimbursement under a special procedure. Under the new rules, there are now two ways to waive the need to collect withholding tax, i.e. obtain a certificate of exemption from withholding tax or submit a declaration by all members of management board of the taxpayer.

We will be happy to assist you in obtaining tax benefit

Business vs. Coronavirus in Poland - Webinar in German language on 8.4.2020

Dear Sirs,

on behalf of the DWK in Poznan and the team of the law firm VON ZANTHIER & SCHULZ, we cordially invite you to participate in a free webinar about business activities during the coronavirus pandemic.

The webinar in German language will take place on Wednesday, 8 April 2020 at 11.30 a.m. on Webinarjam. The meeting will be held by attorney at law Karolina Barałkiewicz-Sokal and tax consultant Magdalena Stefaniak-Odziemska. The webinar takes about 45 minutes.

The webinar addresses the issues that are currently of crucial importance for entrepreneurs, in particular:

• relationships with employees,
• trade agreements,
• anti-crisis legislation.

How to join the webinar? If you are interested, please send a message to: carrieri@vonzanthier.com. A link to the meeting will be sent to the participants just before the meeting. To join the webinar, simply click on the received link.

You are cordially invited!

New VAT-tax rate matrix and binding rate information (WIS)

From the 01/04/2020, the VAT rates system will be simplified and harmonized. Uniform VAT rates will apply to the same or similar goods or services. VAT rates - reduced or increased - will also be revised. The basis for identification of goods and services for VAT purposes will be the Combined Nomenclature (CN) for goods and the Polish Classification of Goods and Services (PKWiU 2015) for services. As a result of these changes, VAT-tax payers will gain certainty in the application of the VAT rate. In case of uncertainty as to the application of the appropriate VAT rate, it will be possible to apply for binding VAT information (BTI).

Binding VAT Information (BTI) is an official decision confirming the correctness of the VAT rate applied to the relevant goods or services. This decision contains a description of the goods or services, the classification according to the Combined Nomenclature or the Polish Classification of Goods and Services and the correct VAT rate. The tax office will not be able to challenge the applicable VAT rate on the basis of binding VAT information.

Therefore, please consider whether you wish to confirm the correctness of the applied VAT rate as part of the Binding VAT Information.

Business vs. Coronavirus

Dear Sirs,

on behalf of the DWK in Poznan and the team of the law firm VON ZANTHIER & SCHULZ, we cordially invite you to participate in a free webinar about business activities during the coronavirus pandemic.

The webinar in the Polish language will take place on Tuesday, 31 March 2020 at 11 a.m. on clickmeeting. The meeting will be held by attorney at law Karolina Barałkiewicz-Sokal and tax consultant Magdalena Stefaniak-Odziemska. The webinar takes about 45 minutes.

The webinar addresses the issues that are currently of crucial importance for entrepreneurs, in particular:

• relationships with employees,
• trade agreements,
• anti-crisis legislation.

How to join the webinar? If you are interested, please send a message to: carrieri@vonzanthier.com. A link to the meeting will be sent to the participants just before the meeting. To join the webinar, simply click on the received link or register here: vonzanthierdachowski.clickmeeting.pl/business-vs-coronavirus/register.

You are cordially invited!

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