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.
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Beginning from January 1st, 2018, the law governing the employment of foreigners from outside the European Union in Poland has changed.
First of all, there has been introduced a new type of permit allowing seasonal work in agriculture, horticulture and tourism, which will be valid for 9 months.
In addition, citizens of six former Eastern bloc countries will undergo a simplified procedure for applying for such a permit in Poland, they will also be able to obtain the so-called multi-season entry permit valid for the duration of 3 years. The abovementioned permit will allow them to do other jobs – but not for more than a month.
Moreover, from now on, both in the case of declarations and seasonal work permits, foreigners awaiting prolongation of permits in Poland will be treated as persons staying in Poland legally and will not be required to leave Poland.
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The change concerns the legislative process of the acts of law which concern conducting business activity in Poland by medium and small businesses.
The bill introduces obligatory public consultations on draft laws concerning entrepreneurs and mandatory publication of the results of these consultations on relevant websites so that both parliamentarians and interested citizens can become acquainted with these proposed amendments. (link)
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The Polish parliament is proceeding on a bill that will agree to a new agreement between Denmark and the Republic of Poland on the change and termination of the Agreement between Poland and Denmark on the promotion and mutual protection of investments, signed in Copenhagen on May 1, 1990.
This is the result of the proceedings of the European Commission (so-called EU Pilot) regarding non-compliance, among others, of this Intra-EU BIT Agreement with EU law. This solution is necessary due to such clauses in the international agreements like sunset clause.
According to the justification of the Act, the largest Polish direct investment in Denmark was the takeover by Asseco Poland S.A. of IT Practice A/S block of shares. At the end of 2015, the Kingdom of Denmark was placed on the 14th position in the ranking of direct foreign investments in Poland, and the value of Danish cumulative capital in the Republic of Poland, according to the National Bank of Poland, amounted to EUR 3,3 billion.
It should be noted that the compliance of intra – EU BIT agreements is examined by the Court of Justice of the European Union on matters such as Case C-284/16. (link)
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KG Legal Poland successfully obtains child return order issued by the Polish Family Court in the international child abduction case. Polish Family Court verifies in detail the conditions expressed in article 13 of the Convention. The report prepared by expert psychologists (to verify the possible grave risk that his or her return would expose the child to physical or psychological harm) is of utmost importance in the proceedings and in a number of cases has a decisive effect on the outcome of the case.
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