Aktualności – Cmaudit

UPDATE 01-2023

SERVICE OFFER! Advisor to the Supervisory Board of CM Audit Spółka z o. o. CHECK THE OFFER!

RESPONSIBILITY! of the Management Board in a Joint Stock Company CHECK

RESPONSIBILITY! of the Management Board in the LLC CHECK

In the current pandemic, I encourage you to read the anti-crisis guide for entrepreneurs. PFR-Anti-crisis-guide-for-entrepreneurs

CHANGES IN JPK!!

As part of the VAT settlement process, each month the Tax Office receives very detailed data on your purchases and sales, namely:

– date and number of each invoice

– Tax Identification Number and address of the contractor

– net/VAT/gross amounts

As of October 1, 2020 , changes have been introduced that include:

1) adding GTU codes to each sales invoice if the invoice included a sale that included the codes listed (see the GTU list below).

Neither quantity nor value matter here. Even if on an invoice with many items only one includes GTU – it will be necessary to assign such a code to the entire invoice.

2) adding procedure symbols, if any was used (see the records structure below)

Please remember in particular download mapinfo full crack to pay attention to the TP procedure (connection with an entity) and MPP (applies to split payment invoices with a value exceeding PLN 15,000.00 )

I also encourage you to look for answers to the most frequently asked questions on the ministry’s website: https://www.podatki.gov.pl/jednolity-plik-kontrolny/jpk-vat-z-deklaracja/faq-jpk-vat-z-deklaracja/

Below is the list of GTUs and the registry structure.

GTU Codes

Record structure

PPK – who and when must join?

The basic legal act regulating the principles of creation and operation of employee capital plans in Poland is the Act on Employee Capital Plans, which was adopted by the Sejm on 4 October 2018 and entered into force on 1 January 2019.

For employers, maintaining PPK is mandatory, while joining by employees is voluntary. Employee capital plans automatically vmix pro crack cover all employees between the ages of 18 and 55, for whom pension and disability insurance contributions are paid. This means that these employees are automatically enrolled in the program, but have the option to resign.

Employees who have reached the age of 55 but have not reached the age of 70 may join the PPK at their own request. For employed persons who have reached the age of 70, the regulations do not provide for the possibility of participation in the program.

Schedule for the implementation of employee capital plans from January 1, 2021

So far, the following entities have joined PPK: