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Employing foreigners in Poland (part 3). Work permits

20 December 2019
Anna JELIŃSKA
As we already know, any foreigner who is a citizen of the European Union and wishes to work on the territory of Poland does not need a work permit. We discussed this in more detail in our last article from a series on employing foreigners in Poland. However, employing third-country nationals is a more complex procedure, as there are certain permits that must be obtained and the employer must get involved in the process. If the employer fails to meet these obligations, he or she may face quite severe penalties.

Quick fixes in Poland: revolutionary changes to call-off stock

7 November 2019
On 24 June 2019, the Governmental Legislation Center published a draft act amending the VAT Act and the Penal and Fiscal Code. The draft, being primarily a transposition of EU quick fixes regulations, introduces most solutions in the same form as the EU legislator did. We would like to draw your attention to some essential consequences of implementing these changes into the Polish regulations, the good news being they are good for taxpayers.

Employing Foreigners in Poland (Part 2). EU, EEA and Swiss Citizens

29 October 2019
Anna JELIŃSKA
In the previous article from a series dedicated to employing foreigners in Poland. we discussed hiring third-country nationals. We have explained that this involves a range of obligations both for the employer and the employee, and any failure to meet these obligations results in certain penalties. Today we are going to analyse whether hiring a foreigner who is a citizen of the European Union (EU), European Economic Area (EEA) or Switzerland (hereinafter referred to as an EU citizen) is indeed a less complicated procedure. Does the employer face penalties if he or she fails to observe the procedures related to a foreigner’s stay on the territory of Poland?

Employing Foreigners in Poland (Part 1). Third-Country Nationals

9 October 2019
Anna JELIŃSKA
In this series, we will present employer’s obligations resulting from the employment of a non-Polish national. We are going to discuss foreigner’s arrival and stay, employment, as well as tax and insurance obligations involved in this employment. This way, showing you that hiring foreigners in Poland is by no means an uphill struggle, we will make you familiar with procedures and formal requirements that simply must be observed.

VAT quick fixes (part 4): documentation of intra-Community transactions

5 August 2019
Przemysław POWIERZA
As of 1 January 2020, the entire European Union (EU) will have uniform principles for documenting any transport of goods between the Member States of the Community under the intra-Community supply (ICS).

Implementation of quick fixes for VAT purposes in Germany

16 July 2019
Bartłomiej BARTKIEWICZ
In early October 2018, the Economic and Financial Affairs Council of the EU adopted draft legislation introducing temporary solutions for settling cross-border transactions (known as “quick fixes”) for VAT purposes. They are supposed to be applied as of 1 January 2020 and stay in force until a new definitive VAT system has been adopted. In Germany, formal arrangements for implementing the EU regulations were launched on 8 May 2019 as a summary draft act including this year’s tax amendments.

VAT quick fixes (part 3): chain transactions

28 June 2019
Przemysław POWIERZA
We are presenting the next article from the “VAT quick fixes” series. Last time, we analysed changes introduced in the call-off stock procedure. This time, we are going to focus on the amendment of chain transactions.

Split payment, i.e. less than three months left to a small revolution

10 June 2019
Piotr WYRWA
There are less than three months left until the obligatory split payment mechanism is introduced. Given how this mechanism is going to impact taxpayers’ cash flows and how many entities will have to face it on a daily basis, we may refer to this as a small revolution.

Payments only to registered bank accounts

28 May 2019
Daniel WIĘCKOWSKI
The Ministry of Finance is continuing its efforts to make the tax system more effective. Already as of 1 January 2020, prior to making any payment of a VAT invoice, the taxpayer shall be under obligation to verify whether the bank account number of the vendor has been revealed in the register kept by the head of the National Revenue Administration (NRA). This obligation, relating to payments exceeding PLN 15,000 made between entrepreneurs, is introduced in the Act of 12 April 2019 amending the Value Added Tax Act and Certain Other Acts which is now awaiting the President’s signature.

Who can apply for an opinion on exemption?

15 May 2019
Michał SZCZECH
Following withholding tax changes that have been introduced, already as of 1 July this year, Polish companies paying interest, dividend or royalties to a foreign contractor in the amount exceeding PLN 2,000,000 annually shall be obliged to withhold the withholding tax according to rates set forth either in the PIT or CIT Act.

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