The developing IT market requires efficient operation on many levels – including in the tax area.
Cooperation with foreign contractors, expansion into foreign markets, attracting new employees and retaining current ones – these are the main challenges faced by companies that want to function at the highest level.
The value of the IT business and the number of tax reliefs provided for this sector are already attracting special attention from control authorities, and this trend will intensify.
How can we help you?
Our advisory offer for IT suppliers is aimed at ensuring the correctness of tax settlements and their minimization – both on the part of business owners and the people they employ. Optimal tax solutions can contribute to achieving an advantage over the competition..
- Cooperation with individuals within B2B:
- advising companies on changing the current form of cooperation (e.g. switching from UoP to B2B);
- implementation of benefit programs (non-wage benefits) for people on B2B contracts;
- advising natural persons on the selection of the most profitable form of business taxation (PIT/ZUS/NFZ perspective).
- Implementation of an employee remuneration model based on 50% of tax-deductible costs, including:
- analysis of the company’s operating areas and employee duties that enable the application of 50% of the TC;
- conducting the entire process of implementing changes (preparation of annexes to contracts, regulations, training for employees and managerial staff).
- Remote work from abroad:
- implementing the principles of remote cooperation with people employed/cooperating with the company;
- analysis of tax consequences (and ZUS) on the part of the company and persons employed/cooperating both in Poland and in target countries (we cooperate with tax advisors all over the world);
- support in the process of determining tax residence.
- Delegating employees to Poland – full range of compliance services.
analysis of IT contracts, in particular in terms of the moment of tax liability, the risk of establishing a Fixed Establishment, the right to deduct VAT (e.g. B2B contracts with programmers), structuring VAT settlements in Poland, the EU and outside the EU (e.g. B2C settlements – place of taxation, OSS, obligation to register in other countries, etc.).
Transfer pricing consultancy:
- analysis of profitability and remuneration for creating, providing, maintaining and operating software and hardware and other related services and goods,
- establishing or verifying intra-group settlement models for the creation, provision, maintenance and operation of software and hardware or the division of other intra-group costs in terms of transfer pricing risks,
- identifying possible improvements and minimizing the administrative burden associated with models for calculating remuneration for software or IT services while ensuring tax security,
- verification of contracts and terms of new or planned transactions with related entities and independent clients or suppliers of software, licenses, services and equipment,
- analysis of the possibility of using risk exemptions and transfer pricing obligations for the provision or purchase of routine IT services (so-called safe harbor analysis),
- analysis of benefits from IT services received from related entities,
- identifying risks and securing settlements of management board members and shareholders with the company by analyzing the nature and market level of such settlements.
Benefits for the customer
- adapting the employment structure to market realities,
- increasing the company’s competitiveness on the labor market in recruiting high-class specialists by expanding the pool of benefits offered
- workation – implementation of one of the benefits in the IT industry, which is often overlooked due to tax and contribution difficulties; wider possibility of cooperation with the so-called digital nomads,
- increasing the net remuneration of creative employees without the need to increase remuneration and incur additional costs on the part of the company.
- structuring VAT settlements in Poland, the EU and outside the EU
- identification and minimization of transfer pricing risks
- reducing administrative work related to the calculation of remuneration and/or profitability for the provided IT services
- minimizing the risk of questioning the prices of IT services by tax authorities
- minimizing the risk of management board members and shareholders conducting transactions with the company.