- Weddings and family gatherings up to 150 persons will be permitted without face covering. The new withholding tax rules generally provide that those in Poland paying dividends, interest or royalties or making payments for certain intangible services to foreign persons or entities must withhold tax (at a rate of 20% or 19%). This reform results from the obligation to implement Council Directive (EU) 2018/1910 of 4 December 2018. Night clubs are to remain closed. Last updated on: December 28, 2020, 08:47h. A number of other mechanisms already exist to protect rule of law standards in the EU. The second situation applies to taxpayers who do not use the split payment mechanism, which we have described in the 7th and 11th editions of our newsletter. The legislation, which has drawn condemnation from the European Union, bars judges from questioning judicial appointments made by the president and … Closings times are subject to a possible extension. E-Mail, 9A Belwederska Street If you do, it was issued to you after your current employer had applied for it. Many locals have used this opportunity and started immigration to Western European countries. Can I work with that TRC in the Netherlands for one month? For the same breach, individuals are liable to a fine or prosecution for a tax offence. Taxpayers who were not required to record sales and who started to record sales using the cash registers referred to in section 6a of the VAT Act, as well as those who have not been using cash registers or the registers referred to in Article 145a section 1 of the VAT Act to record their sales, are entitled to deduct from input tax 90% of the net purchase price of a cash register, up to PLN 700. The general domestic WHT rate for dividends is 19%. These new border openings may not include travel from non-EU member countries, like the U.S. and Canada. New withholding tax regulations. We wish to invite you to share your opinions about Poland. ... Thu 22 Oct 2020 12.31 EDT. In the context of these regulations, taxpayers providing services involving the repair of motor vehicles and mopeds, as well as taxpayers selling petrol, diesel fuel and gas for combustion engines, may obtain a refund of up to PLN 700 when purchasing an online cash register. goods are dispatched or transported by a payer of VAT, or by a third party on its behalf, from a Member State to Poland, with a view to those goods being supplied at a later stage to another payer of VAT who is entitled to dispose of the goods as the owner (the “acquirer”) in accordance with an existing agreement between both taxable entities; the payer of VAT dispatching or transporting the goods has not established a business in Poland, and does not have a fixed establishment there; the acquirer is registered as a payer of EU VAT, and both its name or business name as well as its NIP number preceded with the PL code are known to the taxable person to which the goods are dispatched or transported, at the time when the dispatch or transport begins; the payer of VAT dispatching or transporting the goods records the transfer of the goods in a dedicated ledger, and discloses the EU VAT number of the Polish taxpayer in the recapitulative statement. Taxpayers to whom such conditions apply are not able to make deductions on their expenses, or are required to reduce their tax deductibles if they have already made such non-deductible expenses. 1) Find a Polish Consulate/ consular section of the Embassy of the Republic of Poland that can process your application. Visas, temporary resident permits, and work permits that expire during the State of Emergency will be extended until 30 days after the conclusion of the State of Emergency. Nonessential services to remain closed until April 19th, 2020. Learn how you can avoid risk and what to do when you or your family members suspect having contracted the virus. 1 lit. The provisions of Polish Labour Code and other acts concerning labour law apply only to persons employed with employment agreements. If a sale is documented by a receipt, the vendor is required to issue an invoice to the acquirer upon request: The new amendment restricting the vendor’s ability to issue invoices on the basis of a receipt recording the sale does not apply to taxi services, except for renting a passenger car with a driver. ... with Hungary and Poland objecting to … Although this amendment has been in effect since 1 November 2019, taxpayers who were not eligible to file quarterly settlements on that date will be required to file monthly returns from January 2020. 2. I a non-EU citizen living in Poland. pawian 173 | 13,265. The border closure remains in effect until May 3rd, 2020. Last modified on Mon 2 Nov 2020 06.39 EST. The rules for travelling or working in European countries changed on 1 January 2021: you can travel to countries in the Schengen area for up to 90 days in any 180-day period without a visa. New yacht registration rules from 1 August 2020 in Poland! This means that the list of taxpayers who may lose their right to file quarterly settlements, despite having the status of a small enterprise, has been made even longer. Poland introduces new quarantine rules, shortening period from 14 to 10 days Sep 2, 2020 | COVID-19 , Society | 2 comments In one of his first actions as Poland’s new health minister, Adam Niedzielski has updated the rules relating to coronavirus quarantine and isolation, including reducing the minimum period from 14 to 10 days. We use cookies on our website to offer you the best possible browsing experience, tailored to your own requirements. Please, you should rephrase or specify your question. The new rules on issuing an invoice on the basis of a receipt apply from 1 January 2020 for sales recorded using a fiscal cash register after 31 December 2019. The Prime Minister of Poland announced the third phase of steps to ease COVID-19 restrictions. You may change these settings at any time. Avoid non-essential travel outside Canada until further notice. 00-761 Warsaw Welcome to a new world of travel options offered from ground to air. Restaurants are allowed to provide food deliveries only. 22/06/2020. The new effective date is 31 December 2020. On the first post you asked about prolongation of your stay in Poland. Sep 2, 2020 | COVID-19, Society | 2 comments. Date of Last Update: January 6, 2021. This income will be calculated in the same amount as a payment made to an account not included on the white list of VAT payers on the date on which the transfer was initiated. Sanctions are also imposed on acquirers who then record such invoices in their VAT ledger. by a supplier of piped natural gas through its own transmission or distribution networks. Should you need to stay in Poland longer than specified in your visa please do apply for the temporary residence permit (see below) 5 easy steps to get a visa. Poland’s withholding tax reform, involving a pay-and-refund procedure, unless deferred, will enter into force on 1 July 2020. On Wednesday, Poland reported a daily record of 10,040 new cases, taking its overall total past 200,000. Posted at 15:08 29 Dec 2020 15:08 29 Dec 2020. amounts that had not been actually paid, despite being owed to the creditor. at a petrol station or liquefied petroleum gas (LPG) station to a standard vehicle tank; or. disclosed an incorrect period of the intra-Community supply of goods in the recapitulative statement; made an unintended error with respect to the value of a disclosed supply; and. The BRI is to be a decision issued by the appointed tax authorities, for the purposes of VAT on supplies, imports, intra-Community acquisitions of goods or services. On the basis of the same rules, from 1 January 2020, creditors became entitled to decrease their taxable base, and the debtors are required to increase their taxable base. The sanction applies to taxpayers who intermediate in transferring funds, and means determining the taxable income they earned as result of such intermediation. the EU acquirer holding a valid VAT identification number and disclosing it to the supplier; the submission of a recapitulative statement containing the correct disclosure of a given intra-Community supply of goods, unless the supplier can duly justify his deficiency to the satisfaction of the relevant authorities. EU faces crisis as Hungary and Poland veto seven-year budget Countries reject package over attempts to link funding to respect for rule of law Published: 16 Nov 2020 E-Mail, Ecovis Poland » Special News – tax changes in 2020. 3 min read 0. This advisory overrides other risk levels on this page, with the exception of any risk levels for countries or regions where we advise to avoid all travel. As of Saturday, June 13th, 2020 Poland has opened its borders, lifted travel restrictions, and the mandatory quarantine for nationals of the European Union, EFTA, EOG, and Switzerland, who are now free to travel and transit through Poland. Because of not implementing the bill so far, there is an opportunity to choose the provisions of the Directive or the current bill. First of all, the right to dispose of the goods as owner to an EU acquirer must be transferred within 12 months after the arrival of the goods in a warehouse in another EU Member State. - Children over 13 years of age may leave their place of residence without adult supervision. Poland to Require New Saf-T Document for VAT Returns. Poland Coronavirus update with statistics and graphs: total and new cases, deaths per day, mortality and recovery rates, current active cases, recoveries, trends and timeline. This article is more than 2 months old. For individual taxpayers, the effective date also has been extended to 30 June 2020 (from 1 January 2020). Its bill, which was introduced yesterday and will be likely be voted on in parliament today, would allow both in-person and postal voting, thereby superseding a bill passed just days ago that instituted postal-only voting. accidentally provided an old tax identification number for the acquirer, where the existing number has been changed, for example, as a result of the restructuring of the company. The Polish president signed the amendment of both the VAT as well as the Tax Ordinance Acts on August 29, 2019. Other public spaces such as gyms, barbershops, tattoo parlors, swimming pools, museums, libraries, movie theaters remain closed. Over the past several months, the Polish Ministry of Finance has continued the process of replacing the Value Added Tax (VAT) returns with the updated version of the SAF-T. 1 On 7 June 2019, the updated draft was presented to the lower house of the Polish Parliament. There are two most popular methods of performing work in Poland: on employment agreement basis and on civil law agreements basis. sales of petrol, diesel fuel and gas for combustion engines. These rules are updated daily, based on where new cases are highest. without the acquirer’s VAT number – if the acquirer is an individual; in this case, the invoice does not contain the acquirer’s NIP number and the acquirer is not entitled to deduct input VAT. The consent is voluntary and may be withdrawn at any time by sending an e-mail to our data protection officer (dpo@pot.gov.pl) from the e-mail address to which the consent relates. an invoice from the carrier of the goods. regulations introducing the new principle of withholding and potential subsequent refund of WHT on payments above the annual limit of PLN 2 million made to a given foreign entity) was to be postponed until 30 June 2019, and in some cases even until 31 December 2019. A three-week ‘circuit breaker’ lockdown began on November 6, and has now been extended until December 27, and then expanded to full quarantine on December 28. The Prime Minister of Poland announced the third phase of steps to ease COVID-19 restrictions. Until the end of 2019, the PIT Act defined small taxpayers as those whose gross income did not exceed the PLN equivalent of EUR 1,200,000 in the preceding year. From 2020, the conditions for applying exemptions with respect to intra-Community supplies of goods has been amended. As indicated above, the new matrix would apply as of the beginning of 2020. - Occupancy restrictions for stores, restaurants, coffee shops, markets, houses of worship, and post office are lifted. This situation changed from 1 January 2020, thanks to a new Article 26i of the PIT Act. Incoterms 2020 - new rules of the International Chamber of Commerce Date of publication: 10.01.2020 Almost ten years after the rules of the International Chamber of Commerce (ICC) became available for the use in domestic and international trade terms - Incoterms 2010, the rules for applying the principles defining the conditions of sale of goods were modified as Incoterms 2020. Poland and Estonia have dramatically different tax systems. The latest bulletins and guidelines for travelers can also be found on the websites of the Chief Health Inspectorate, the World Health Organization, and the European Centre for Disease Prevention and Control. Starting from the new year, taxpayers who supply the goods or services listed in Annex No 15 to the VAT Act (covered by mandatory split payment) may be required to file monthly VAT-7 returns. However, as of 1 April 2019, taxpayers will be able to apply to the tax authorities for the BRI. For years opinion polls said a clear majority of Poles opposed a more restrictive law. Article 7 procedures. UPDATE May, 13th 2020. Poland is required by the European Union’s regulations to achieve a 50% level of recycling of paper, metal, plastic and glass by 2020. From the beginning of 2020, a new threshold of EUR 2,000,000 was introduced for small personal income taxpayers. New VAT matrix and binding rate information as of April 1, 2020 in Poland | News Flash. The new law also sets out certain sanctions for vendors issuing invoices with the acquirer’s NIP number in order to record a sale documented by a receipt without the acquirer’s NIP number. Therefore, taxpayers did not take advantage of tax relief when purchasing registers with copies recorded on paper, or with copies recorded electronically. Two notable changes include but may not be limited to: As of May 8 th, 2020: - Opening of hair salons and barbershops. debtors are required to increase their taxable base by any outstanding amounts they owe and are recognised as tax-deductible expenses. Chałubińskiego 8, my personal data contained in the newsletter subscription form in order to receive travel information newsletter. Poland changes VOD rules. The Supreme Court says there had been dozens of irregularities, but it approves the results of last month’s vote. Home; World; UK help and services in Poland ; Living in Poland; Foreign travel advice Poland ! deduct up to 150% of the qualified expenses on account of the research and development tax relief; make tax advances on a quarterly basis; and. Termporary Resident Card, that`s what you have. The deal for the big-money 2021-2027 long-term budget and aid was set to enter into force in January but Hungary and Poland vetoed it earlier this month. delphiandomine 85 | 18,227. Labour Law and Employment in Poland – 2020 Guide. EC-long term residence permit can be issued to a person who has been residing in Poland for a minimum duration of 5 years and who has had stable and regular income and is as well covered by health insurance. Face covering is still mandatory in stores, public transportation, houses of worship, etc. Limited domestic LOT Polish Airlines flight service resumed on June 1st. Century Closing Poland Casinos for Three Weeks Following Coronavirus Restrictions. The amendment implements regulations on the so-called new matrix of VAT rates and binding rate information (“WIS”). - Restaurants, bars, coffee shops will be able to serve customers onsite both indoors and outdoors with specific limits as per the size of the establishment, health safety regulations, and other restrictions. Face covering is still mandatory in stores, public transportation, houses of worship, etc. From 1 January 2020, the provisions implementing Council Directive (EU) 2018/1910 of 4 December 2018 amending Directive 2006/112/EC as regards the harmonisation and simplification of certain rules in the value added tax system for the taxation of trade between Member States to Polish law should come into effect. The benefits of Poland TRC As a Polish TRC holder, it implies that you are permitted to work and live temporarily in Poland. I am very sure I understand it, but I will try. 02-651 Warsaw The Polish Ministry of Finance has published the new modifications affecting the electronic VAT return system known as SAF-T Poland, implemented in the country since 2018.. at least two non-contradictory documents listed in Group A, issued by two different parties that are independent of each other, of the vendor and of the acquirer (such as a CMR and an invoice from the carrier of the goods); or. 4 Oct 2019. make a one-off depreciation of not brand new fixed assets with a value exceeding PLN 10,000. - Gatherings and outdoor concerts up to 150 persons are now permitted. For taxpayers other than individuals, the tax authorities can impose a fine of up to 100% of the amount of tax indicated on the invoice issued for a sale documented by a receipt without the acquirer’s NIP number. #TRCUpdate #turkey #Ramish Subscribe Channel to show your support..... Hope you Enjoy If you really did then subscribe my channel and if you wanna attached with me … Last updated: 01/04/21 Enroll in STEP to receive urgent updates: https://step.state.gov/ The Department of State advises U.S. citizens to reconsider travel to Poland due to COVID-19. On 1 January 2020, the PIT Act and the CIT Act introduced a wider list of expenses that cannot be deducted, depending on how they have been paid for. #TRCUpdate #turkey #Ramish Subscribe Channel to show your support..... Hope you Enjoy If you really did then subscribe my channel and if you wanna attached with me … In Poland you may have an regular job and be self employed at once - the only what matters is to paying taxes and ZUS contributions. The amendment will introduce a new list of goods and services, subject to reduced VAT rates. The 2020 Polish presidential election was completed with a second round of voting on 12 July 2020. Poland rules abortion due to foetal defects unconstitutional. Loss of the right to file quarterly returns Kraków was designated a high-risk ‘Red Zone’ on October 17 and the entire country followed a week later. In one of his first actions as Poland’s new health minister, Adam Niedzielski has updated the rules relating to coronavirus quarantine and isolation, including reducing the minimum period from 14 to 10 days. The Prime Minister of Poland announced the third phase of steps to ease COVID-19 restrictions. They object to the new mechanism that would allow the bloc to deny funds to countries that violate democratic norms, something they have been accused of doing. Later, when Poland became part of the Schengen area and opened its borders – new opportunities were granted. However, if you wish to travel abroad during your stay in Poland it is a good idea to have a passport with you, as it is necessary to visit some of Poland’s neighbours that do not belong to the EU. Copyright © 2021 POT The Privacy & Cookies Policy. … The 2020 Polish presidential election was completed with a second round of voting on 12 July 2020. Poland: New Rules Aim To Protect SMEs From Late Payments From Larger Companies ... we continue our discussion of the changes in the law which will come into effect on 1 January 2020 in Poland … For further information on entry requirements and current visa information, please contact the consular section of the Embassy of Poland, 2224 Wyoming Avenue, N.W., Washington, D.C. 20008, (202) 499-1700, or a Polish consulate in Chicago, Los Angeles, New York, or Houston. Two notable changes include but may not be limited to: As of May 8 th, 2020: - Opening of hair salons and barbershops. 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