How do you establish, settle and operate a VAT Group?

Dedicated workshop for companies

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The situation in Ukraine has caused an unprecedented influx of refugees into Poland. Thousands of people crossing the Polish border have already found employment in Polish companies, taking advantage of the facilitations introduced by the Special Purpose Act.

Do you know that:

  • employment of Ukrainian citizens within the territory of Poland results in certain tax obligations both on the part of the employee (contractor) as well as the Polish tax remitter.These obligations may be shaped differently depending on the legal form of employment, the place of work, the content of declarations made by the foreigner and his/her individual personal situation;
  • the revolution in taxes, i.e. the so-called Polish Deal, also affects the settlement rules for foreign employees.While the end of 2022 is approaching, tax remitters are about to face the daunting task of correctly preparing the annual tax information for employees, with the need to adapt to further tax changes from 2023 already on the horizon;
  • in addition to the tax elements, the employment of Ukrainian citizens entails numerous problems and uncertainties in terms of labour and immigration regulations.The prerequisite for the proper employment of a foreigner is for him/her to have legal residence within the territory of Poland and a basis for legalising work in Poland, which, in the conditions of constant changes in the regulations on the employment of foreigners, poses quite a challenge for Polish employers.

During the workshop, experts from MDDP’s Personal Tax and Employer Advisory Practice, in cooperation with experts from Osborne Clarke Law Firm’s Labour Law Practice, will analyse the specifics of the conditions of employment of employees and associates from Ukraine under  various legal provisions effective in Poland. 

We aim to provide participants with specific, practical knowledge beyond the mere content of the legislation. As a rule, we answer any questions raised before or during the workshop.

Workshop subjects

  1. Tax residence of employees and contractors from Ukraine
    • general principles,
    • the context of the war in Ukraine,
    • residence of the employee in the context of the tax remitter’s obligations
    • certificate of residence
    • current position of the authorities
  2. Settlement of contracts with foreign employees
    • calculation of advance PIT payments in 2022 and 2023
    • taxation of financial and in-kind support for employees
  4. Settlement of mandate agreements
    • contractor’s stay in Poland for up to 183 days and more than 183 days
    • when is the payer exempt from withholding an advance payment / lump sum for PIT
    • contractors’ declarations – how do they affect the tax remitter’s obligations
  6. Return and other tax credits – when can they be applied by employees and contractors from Ukraine?
  7. What should you bear in mind when preparing the annual PIT-11 or IFT-1?
  8. Social and health insurance contributions
  9. Special circumstances and their impact on the obligations of the Polish tax remitter
  10. remote work from the territory of Ukraine for a Polish company,
  11. parallel continuation of an agreement with a Ukrainian employer.

Optional legal module

Employment of Ukrainian citizens
  • chief principles of employment of foreigners in Poland
  • legal residence under the Special Purpose Act on assistance to Ukrainian citizens
  • legalisation of the stay of Ukrainian citizens not covered by the Special Purpose Act
  • access to the labour market in Poland
  • employer’s obligations involved in the employment of a foreigner

For whom?

The workshop is addressed to:

  • those directly responsible for HR and payroll matters, HR directors, HR and payroll department managers, payroll specialists, HR and payroll specialists,
  • finance directors, chief accountants, representatives of accounting departments,
  • tax specialists,
  • employees, persons employed under civil-law contracts and B2B associates.

Benefits

  • Workshop subjects tailored to the specifics and needs of the client.
  • Practical examples of the application of regulations.
  • Opportunity for discussion and active questioning of the expert during the meeting.
  • Opportunity to suggest inclusion of subjects important to participants in the training agenda.
  • Presentation from the meeting to all participants.
  • Recording of the training available to participants.
  • Certificate of participation.

Fee

  • Determined individually with the client and dependent on the specific subject of the training and the number of participants.

Implementation

  • Company-dedicated, closed workshops with MDDP experts tailored to the specific nature of the client’s business.
  • The workshop is conducted in the online format (MS Teams platform or client’s tool), at a date previously agreed with you.
  • Up to 4 hours, including 1-2 breaks during the meeting and time for questions from participants.
  • Unlimited number of workshop participants on the client’s part.
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Experts

Anna Misiak

Partner | Tax adviser
Email:anna.misiak@mddp.pl
Tel.: +48 500 046 024

Anna Golenia

Senior Associate I Attorney at law
Email:anna.golenia@osborneclarke.com
Tel.: +48 504 399 787

Rafał Sidorowicz

Senior Manager I Tax adviser
Email:rafal.sidorowicz@mddp.pl
Tel.: +48 506 788 582