General Data Protection Regulation (GDPR) implemented in Poland

The General Data Protection Regulation entered into force on May 24, 2016, but its validity in Poland will not start until May 25, 2018. The GDPR introduces definitions of principles for the processing, storage and use of personal data. The new regulation introduces new liability rules, possible financial sanctions and imposes new obligations on the entities dealing with the processing and use of data.

The GDPR, introduced in Poland as a part of the unification process for the entire EU in respect of regulating the principles of personal data processing, provides for general principles, which the entrepreneurs in Poland will be required to comply with. Accordingly, the companies will be required to analyse the data they already have in their storage, the procedure of sharing and storing.


New Polish Act on Electromobility and Alternative Fuels


The Act provides for a system of incentives in Poland, including abolition of excise tax on electric cars and plug-in hybrids (PHEV), exemption from parking fees, larger depreciation write-offs for companies. It also includes building a base infrastructure network for alternative fuels in agglomerations, densely populated areas, and along trans-European road transport corridors, which will allow free movement of vehicles powered by these fuels. It is planned that by the end of 2020, there will be created 6,000 electricity charging points with normal power and 400 high power charging points as well as 70 CNG refuelling points in Poland.

The Act is intended to improve Poland’s energy security, while the choice of electromobility is a strategic choice that will reduce dependence on oil imports.


General Data Protection Regulation in Poland

Currently, work is underway to adapt Polish law to the General Data Protection Regulation. Regardless of the progress of the work of the Polish legislator, the regulation in the Member States will take effect from May 25, 2018.

The new regulation applies to every entity that processes personal data of individuals in the European Union. The regulation therefore applies to any enterprise that employs or offers products or services to EU citizens. GDPR imposes a whole series of new obligations on companies and institutions and strengthens those already in force. The most important of them include: the requirement to properly secure stored personal data, changes in the information policy or new users’ rights.

Due to the specificity of this Act, it will mainly cover two areas of the company’s work: human resources, as well as sales and marketing. The new regulation will be an important step towards strengthening citizens’ rights in the digital era and simplifying business activities by harmonizing rules for market administrators in all EU member states.


The second Polish Act on Innovation

Laboratory research in science and medical setting.

The new regulations which have become effective since January 1st, 2018, introduced the tax relief in Poland for companies operating in research and development (R&D) sector (an increase from the current level of 50% up to 100 percent tax relief), and in the case of research and development centres up to 150 percent of tax relief. The new act introduces a uniform deduction system in Poland for all companies regardless of the size of the enterprise or the type of these costs.

The changes also apply to universities that will be able to set up companies to manage research infrastructure. The so-called infrastructural companies have to build and share research infrastructure in a more efficient and easier way for the entrepreneurs. It also affects the need to commercialize research on the part of scientific and research institutions. This, in turn, is intended to enable entrepreneurs to use the material and human resources of higher education institutions.


The new obligations in Polish law to keep an electronic tax register


From January 1st, 2018, the obligation to keep an electronic tax register was imposed on the remaining group of VAT taxpayers who keep their records using software programming.

Thus, every active VAT payer is obliged to keep an electronic register in the form of VAT records on sales and purchases and send it in the form of a Standard Audit File-Tax to controlling authorities (in this case, the Minister of Finance who will forward the data to the appropriate tax offices). This obligation also applies to micro-entrepreneurs running a sole proprietorship in Poland.

Moreover, starting from July 1st, 2018, each of the active VAT taxpayers will have to have, in the event of tax control, the other records in the SAF-T format listed in the Act, such as records of the book of revenues and expenses, records of revenues, sales invoices, warehouse and bank statements.

A failure to comply with the above duty may result in a financial fine being imposed on the entrepreneurs.