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Sometimes it happens that entrepreneurs decide to purchase and provide their contractors with various types of gifts, souvenirs or advertising gadgets. The goal is to maintain good business relations, thank contractors for the current cooperation and encourage them to continue it. However, please remember that giving such gifts has tax consequences.  

Pursuant to the Polish law, a taxpayer is a natural person, a legal person, or an organizational unit without legal personality that generates income and is subject to tax liability under tax laws.  

On 5 June 2024, the Polish President, Andrzej Duda, signed the Act postponing the date of implementation of obligatory use of the National e-Invoice System (KSeF) to 1 February 2026. It means that until then, the rules for the issuance of invoices remain unchanged. The Act of 9 May 2024 amending the Act on amendment of the Act on value added tax and certain other acts was published in the Polish Journal of Laws under item 852.  

The changes made in the Polish Labor Code introduced new types of leave. The changes aimed at helping employees with children to balance their professional and family life.  

Holiday leave is one of the rights granted to every person employed under a contract of employment. In case of people working on a part-time basis, the rules regarding leaves might give rise to reservations – both in case of a new employee as well as in changes of the work-time basis of an old worker.   

The Polish tax system includes many administrative obligations that entrepreneurs and other economic entities must adhere to. Submission of the NIP-8 form is one of such obligations. This document is crucial for the proper identification and update of supplementary details regarding entities that conduct business activity. In this article, we will provide you with information who should and in what way submit the NIP-8 form, what information the form contains, what are the consequences of non-submission and ways to “save the situation”.   

On 9 April 2024, the Polish Council of Ministers adopted a draft act on amendment of the act on exchange of tax information with other countries and of certain other acts (DAC7). The said act will impose an obligation on digital platform operators (among others, Allegro, Vinted, OLX) to collect information on sellers who carried out transactions with the use of the said platforms and to provide such information to the tax administration. The planned changes are supposed to tighten up the tax system and reduce the number of unregistered business activities. Those changes are said to become effective from 1 July 2024.   

Pursuant to Act. 20 of the Act on professional and social rehabilitation and employment of disabled persons, an employee with a certificate of severe or moderate disability is entitled to special leave of 21 working days in a calendar year with retained right to remuneration.   

Every entity that keeps accounting ledgers is obligated to draw up a financial statement in an electronic form (referred to later on in this article as “XML”) and sign it with a qualified electronic signature or trusted signature of the person entrusted with keeping the accounting ledgers and the head of the entity - the signature should be affixed by the whole Management Board or, pursuant to the changes introduced on 1 January 2022 in the Polish Accounting Act (“AA”) (Art. 52 section 2b) - one member of multi-member board while the other members of the management board are obligated to file a proper declaration in the system.