Aktualności
RODO - controls in 2019
Expenses for the car in 2019
2019 also introduced changes regarding the settlement of a company car.Since 2014, there has been a limitation in the possibility of full VAT settlement regarding expenses incurred for operating the vehicle in case the company does not keep detailed records of the vehicle.This year, the company can not count the full amount of operating expenses (including the purchase of fuel) to the costs of the company and only 75% of the invoice amount.
A higher depreciation limit for company cars
Last year, the company was able to settle the depreciation of a passenger car in the form of a tax cost only up to PLN 20,000.euro, or about PLN 86 thousand.Since the new year, the limit has increased to PLN 150,000 in line with the amendments to the CIT and PIT acts.Accounting rules for operating lease have changed.A limit has been introduced to the amount of PLN 150,000, which can include leasing fees.
Lower tax rates
The lower CIT rates applicable since 2017 for companies with the status of a small taxpayer, whose turnover did not exceed EUR 1.2 million, i.e. 15%, was reduced to 9% this year.However, certain restrictions should be noted.The new rate may not be used by tax capital groups, joint ventures and taxpayers contributing in the form of an enterprise, its organized part or its assets, if their value exceeds the equivalent of EUR 10,000.