Aktualności
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.
Information on employees' income
From 2019, the rules of transferring information on employees' income to the tax office have changed.Information on the income of persons employed by natural persons for 2018 should be sent to the tax office by 31 January this year.only in electronic form.The deadline for submitting tax returns PIT-8C, PIT-11, PIT-R and PIT-4R declarations, PIT-8AR to the tax office is January 31, while the IFT-1 / IFT-1R information may be submitted on February 28.
Liquidation of the VAT-7 declaration
From the beginning of 2018, entrepreneurs are required to send a uniform control file and submit a VAT-7 declaration.The data contained in these documents overlapped in a large part.Therefore, the Ministry of Finance decided to liquidate the VAT-7 declaration.The two documents will merge as a JPK_VDEK file.The obligation to submit JPK_VDEK is expected from July 2019
Rozliczenie członków rodziny
Rok 2019 wprowadza ważną zmianę dla firm rodzinnych. Zniesione zostają przepisy zakazujące zaliczenia do kosztów firmy wynagrodzenia dla członków rodziny. Tak więc w bieżącym roku w przypadku zatrudnienia członka rodziny (małżonka, dzieci) firma w całości będzie mogła rozliczyć koszty pracy.
