Several solutions were proposed to improve financial liquidity of enterprises and to support investment. First of all, employees are to be exempt from paying income tax for commuting to work using collective means of transport (bus, minibus) organised by the employer. This solution will, on the one hand, reduce bureaucratic formalities related to settlement of income tax on the part of the employer, and, on the other hand, it should encourage the unemployed to take up jobs in places located at a greater distance from the place where they live, in particular in the areas with a less developed transport network.
Furthermore, an entrepreneur starting business activity will not have to obtain a confirmation of VAT-R registration from the tax office, i.e. the entrepreneur will not have to pay PLN 170. The time for VAT settlement in import for AEO (Authorised Economic Operators) will be extended. Such operators will have the possibility to settle VAT for imports in the return submitted for the period in which the tax liability occurred. This should increase the attractiveness of customs clearance in Polish ports.
In order to reduce the disclosure obligations, microenterprises are to be exempt from the obligation to provide statistical data in the first calendar year. This concerns the calendar year in which they registered their activity which in practice facilitates the business of new companies. The proposal was made to exempt the payer of contributions from the obligation to verify the correctness of data submitted to the Social Insurance Institution in monthly personal reports for the previous calendar year by 30 April. The new employer will be able to employ a person based on a valid medical certificate issued by the previous employer.
The package of solutions promoting corporate social responsibility and streamlining the administration includes exempting free-of-charge legal assistance to persons using social assistance from VAT and exempting such persons from income tax for receiving such services. The provisions on public information concerning court rulings are to be further specified. In practice, it means that court rulings are to be published in the Public Information Bulletins of those institutions.
These solutions mean that the government consistently implements the plan aimed at facilitating the operation of companies and boosting their competitiveness by reducing their operating costs. The first two deregulation acts were adopted in 2011. The first one, which entered into force in July 2011, allowed to submit declarations instead of certificates, copies and extracts at public administration offices, while the second one, which became effective in 2012, reduced certain administrative and disclosure obligations imposed on entrepreneurs. The third deregulation act was adopted in 2012 and entered into force at the beginning of 2013. It eliminates the obligation for small tax payers (with turnover not exceeding EUR 1.2 million annually) to pay VAT, when the counterparty did not pay them for delivered goods or provided services (cash accounting).