The 0% VAT rate on food was introduced on 1 February 2022 as one of the main anti-inflation shields. The purpose of the shields was to protect Polish consumers against rising inflation. It ceased to apply at the end of March — the end of the 0% VAT rate on food means the obligation to…
The National Labour Inspectorate (PIP) is the institution that monitors compliance with the regulations on the employment of employees by employers in Poland. The duties of the National Labour Inspectorate are regulated by the Act on the National Labour Inspectorate of 13 April 2007. Responsibilities of PIP The main duties of the National Labour Inspectorate…
On November 17, 2023, a regulation from the Minister of Family and Social Policy came into effect, amending the regulation concerning safety and hygiene at workstations equipped with display screens. Workstation equipment According to the new definition, a workstation is understood as: a) basic equipment, including a display screen, keyboard, mouse, or other input…
e-Delivery is an electronic equivalent of a registered letter with acknowledgment of receipt. It will be used for sending, receiving and storaging official correspondence (e.g., official letters, correspondence with the courts). Because of this service public entities and companies can benefit from this secure electronic delivery. Ultimately, all of them will be required to have…
On 1 January 2024, regulations concerning the suspension of the minimum income tax were introduced as part of the Polish Deal expires. The biggest change introduced is the exemption of all entities from taxation with the minimum tax for the years 2022 and 2023. Changes will be applied from 1 January 2024. With taxpayers whose…
On 13 October 2023, the law on the deposit return system, which describes the collection of packaging waste, came into force. The full operation of the deposit return system is expected on 1 January 2025. What changes are anticipated? new requirements for entities responsible for packaging and packaging waste new levels of selective collection of…
With the passage of time, paper receipts are becoming less and less convenient as a form of confirming a purchase. On September 15th, stores have the option of issuing electronic documents confirming the purchase. Digital fiscal receipts are considered by Polish law as a full-fledged proof of purchase. E-receipts A receipt is any fiscal confirmation…
How to settle accounts for the import of services? The import of services is defined as the offering of services for the performance of which the recipient becomes a taxable person. In order to correctly make a settlement from the import of services, the following should be taken into account: – the place of taxation…
Termination of the employment contract with an employee requires the employer to take certain actions in accordance with the Labour Code. The ways to terminate an employment contract stated in the Labour Code are: termination of the contract by agreement of the parties, termination of the contract with notice, termination of the contract without notice,…
What is a Relief for Start? Relief for Start is a particular convenience addressed for start-up entrepreneurs. It allows them to minimize business costs for the first six months and be exempt from specific contributions. By taking the Relief for Start, the entrepreneur can have some perks for six months. It is essential to understand…
