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.
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The Ministry of Development is finalizing the work on the Act on the principles of supporting new investments in Poland, which is said to replace the Act on Special Economic Zones. The new law will come into force beginning of February 2018.
The new investment rules are to be important mainly for small and medium-sized enterprises in Poland as well as for foreign entrepreneurs operating in Poland. The change is to be primarily the territorial scope of investments, which have been supported by the Polish government so far and the factors influencing the decision to start a given investment are to be redefined.
The Ministry of Development also intends to extend investment incentives across the entire country, which until now were only valid in special economic zones. Tax reliefs would depend on the location and the nature of the investment in Poland, as well as on the quality of newly created jobs.
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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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