Useful articles

 Entrepreneurs who want to import their goods into EU Member States can use several types of simplified customs clearance procedures. In the first case, an incomplete customs declaration may be submitted (without several documents from the list). Unfortunately, this procedure is available for companies with the status of a trusted exporter or importer. For those who do not have this status, there is another type which allows you to deliver goods and  comply with formalities  not at customs, but in special places.

 Continuing the topic of registering Small Payment Institutions (you can find the previous article at https://business-in-poland.eu/ru/articles/view/maloe-platejnoe-uchrejdenie/?Newlang=en) , in this article you will find a more detailed description of the requirements and the opportunities offered by the Small Payment Institution (SPI).

 On 01 August 2019 amendment of the PIT Act entered into force. All employees who have not reached the age of 26 until August 2019 receive an income tax benefit, which is the complete absence of PIT tax. The benefit applies to almost all types of employment contracts, except for  contract of mandate (umowa o dzieło), internship or graduate contract, and is not available to self-employed.

 A sole proprietorship is an established and registered in accordance with the Law business activity,  which consists of self-employed business of unincorporated enterprise.

 Availability of PESEL number is required for financial reporting starting from 2019. A foreigner who is the Member of the Board should make an effort to receive a PESEL number, update his data in the National Court Register, and make an electronic signature containing this PESEL number. Only after entering the PESEL number into the register, the court accepts the signed financial report.