07 / 11 / 2018

Essential changes in taxation in 2019 - Training

What changes are planned in CIT and VAT in 2019? KSP offers tailor-made training sessions to be delivered on site, which are customized to meet the specific demands of each industry and type of business activity. The training is intended to present practical aspects of the upcoming changes from the perspective of the taxpayer’s individual business and addressed to employees in tax and accounting departments. The training will be delivered by experienced KSP tax advisors.

 

Agenda:

 

CIT

• who can benefit from the 9% CIT?
• exit tax - a tax on income from non-registered profits, 
• what are the benefits of the Innovation Box/IP BOX? – taxation of income from intellectual property,
• what changes are planned for taxpayers and remitters of the withholding tax - tax collection, verification and refund on-line,
• exemption of interest and discounted bonds from the withholding tax,
• how to account for debt purchase costs? - new rules,
• new restrictions on accounting for company car expenses,
• new rules for calculation of income from securities lending,
• when can the “hypothetical costs of financing” be recognised? - national interest deduction,
• changes in taxation of income from commercial real property,
• what is the significance of changes applicable to the transfer pricing documentation?

VAT

• “bad debt relief” after 90 days,
• will the voucher for goods and services be liable to VAT and when?
• who will be obliged to use online cash registers?
• the new VAT rates based on Combined Nomenclature and Polish Classification of Products and Services (PKWiU) 2015,
• benefits of the Binding Rate Information,
• split payment mandatory for the constructions sector?

Other changes

• who and when will be obliged to inform the authorities about “aggressive tax planning”?
• consequences of tax avoidance and tax advantage - an additional tax obligation, liability of the remitter.

 

For more details, contact us at: kancelaria@ksplegal.pl or by phone at: +48 32 731 68 74.