Podatkowe podsumowanie 2016 roku
copyright: Tax Expert 24 Warsaw

The year 2016 is closed. There has been a lot of changes in the polish tax law and other economic and social issues. Experts have calculated that the amendment of the Tax Code, which came into force on 1 January last year contained up to 170 changes! For accounting companies 2016 certainly was not easy. Meanwhile, we entered 2017 and we have many more changes. We'll inform about details soon, and in he meantime please take a short journey with overview of the past fiscal year. And if you are a bit confused with all these changes and general outlook of the polish tax system, don't hesitate to ask a company specializing in accounting for help and providing advisory services in this area.

Co zmieniło się w podatkach w 2016
copyright: Tax Expert 24 Warsaw


Key changes in the Tax Code from the 1st of January 2016

On 1st of January 2016 there were implemented changes to the Tax Code and the Law on the tax on goods and services. Regarding the Tax Code, this provision was introduced due to the fact that the indelible doubt in terms of content the tax law should be resolved in favor of the taxpayer. Individual interpretations started to be treated a bit different than before. Appointed director of the Office of the National Tax Information. It is the competent authority for matters related to the issuance of individual interpretations of tax law. This new tax authority has great power as it has been authorized to make changes (for revocation or cancellation of individual interpretations) that will change the existing power of interpretation, as long as they prove to be incompatible with the general interpretation given the same legal status! The Ministry of Finance is still regarded as the competent authority on the issue of the interpretation of the general. A novelty in 2016 is the introduction of the possibility of applying for the issue of the so-called group individual interpretations. The amendment regulations also brought changes concerning authorizations. Introduced three types of powers of attorney. See infographics.

Rodzaje pełnomocnictw

With the beginning of 2016 it was introduced the possibility of paying taxes by credit card. This became possible only if the tax authority had a device to authorize and the fees and charges shall be paid by the taxpayer. The change in the Tax Code concerned the differentiation of default interest rates. Also introduced a provision stipulating that the 2016 declaration by submitting a correction was required to reason, and in 2016 the correction is made only by submitting a corrective statement. The new provision eliminated the obligation to give reasons for the correction, but you can contain them in writing. Since 1st of January 2016 ceased to apply regulations on the obligation to correct / reduce costs deductible in case of default of commitments to counterparties within certain time limits.

Zmiany w ustawie o podatku dot. towarów i usług
copyright: Tax Expert 24 Warsaw 

Changes in the VAT - what changed in 2016?


  • Since January 1, 2016 there was a change in the law related to the deduction of "input tax". From that moment on the purchase of goods or services used for business purposes and for purposes other than business activity (except for personal purposes), if the assignment of the goods or services entirely to the business of the taxpayer is not possible, the taxpayer must deduct input tax, taking into account aspect ratio. In selecting the method of determining the proportion of the taxable person could use such data as the interim the number of people engaged exclusively in work related to the business, mid-year the number of working hours allocated for work related business, interim surface used for business.

  • Since January 1, 2016 the property of tax authorities in the field of VAT changed. After the changes the tax office competent for VAT became the office established for the place of residence of the taxpayer.

  • In the Journal of Laws dated 14 April 2016 under the point no. 500 published Regulation of the Ministry of Finance (dated April 1, 2016 r.) about the minimum total purchase value at which the traveler can claim a tax refund on goods and services (Journal of Laws of 2016. Poz.500).

  • The end of May also published a notice of the Marshal of the Seym of 10 May 2016 about the uniform text of the resolution on tax on goods and services.

  • July 1 issued a general interpretation of the Ministry of Finance dated 24 June 2016 on the application of the appropriate rate of tax on goods and services for the sale of meals and dishes by catering companies.

  • 19 July 2016 announced in the Journal of Laws of July 7, amending the Act on tax on goods and services and some other acts.

  • July 16 The President signed the amendments to the Act on tax on goods and services and certain other acts (the so-called Amending Act). An important change has become known here - fuel package. He has sealed the collection of VAT on goods and services, the so called intra-community acquisitions of fuel. It was assumed that the applicable law will help to seal the licensed fuel trading with foreign countries, and the state budget may gain approx. 2.5 billion PLN per year.

  • October 19, 2016 the Regulation of the Ministry of Development and Finance on the abandonment of tax collection from retail sales. The document assumes the waiver of tax collection from retail sales made from 1 September to 31 December 2016.

Co zmieniło się w 2016 r.
copyright: Tax Expert 24 Warsaw 


The accounting treatment for credit memos and other changes

Since January 1 last year there was a change in the accounting principles of the so-called correcting invoices. These changes are described in the Tax Code. Correction invoices are settled now on the fly, without having to regression. The new rules apply adjustments to income and tax expenses arising from events which impact the tax base. For example, the rebate, the return of goods as a result of a settlement or negotiating a price reduction.

They came into force as changes in VAT pre-factor. To apply them are units that operate constituting an economic activity within the meaning of VAT and does not constitute such an activity.

May 30, 2016 The President signed the Act of April 13 to amend the Income Tax Act from individuals, the law on income tax from legal persons and the Act on freedom of economic activity. Details are given in the Journal of Laws of 2016 under the heading 780. In 2016 came into force changes regarding civil-law contract orders. Changes were also in the conclusion of fixed-term contracts or in parental leave. Since the beginning of 2016 began to apply the three rates of interest on tax arrears. The basic rate is the sum of twice the lombard rate and 2%. Reduced interest rate amounted to 50% of the basic rate. In turn, the increased rate was 150% of the basic rate per year. Since February 2016 also applies to the law on tax on certain financial institutions. Tax included banks, insurance and reinsurance, co-operative savings and credit unions and loan companies. The legislator assumed that in this respect there will be revenues to the state budget in the amount of 5.5 billion zł per year.

... In summary, a lot has changed in 2016. Not only in taxes. The introduction of the "500+" programme, lowering the retirement age or implementation of the project "Apartment +" mean that the government is looking for additional sources of income to the state budget. If you do not feel strong in the following changes, trust professionals in accountancy offering their services in bookkeping, handling payroll or offer advice on the tax-law is a great solution for small, medium and large enterprises!