Status:

In force

The Act amending the Act on Excise Duty Reimbursement

Increasing the limit from 86 l/ha to 100 l/ha of consumed diesel fuel per 1 ha of crops and setting a 30 l/ha limit on the consumption of diesel fuel with regard to one large livestock unit for bovine animals will be established providing that agricultural producers are engaged in rearing or breeding bovine animals, in respect of which the reimbursement of a portion of the excise duty included in the price of fuel purchased for such production is entitled.

Status:

In force

The Act on the Self-Government Road Fund

Investments in self-government roads will be supported starting from 2019. The Fund’s resources will be allocated, among other things, to co-financing construction, reconstruction, and renovation of county and municipality roads.

Status:

In force

The Act amending the Act on Tax on Goods and Services and certain other Acts

The split payment mainly intends to divide payments for goods or services into a net amount paid by their purchaser to the account of the goods or service provider, and a VAT amount transferred directly into a separate VAT account. The mechanism is voluntary, and it is up to the buyer whether to implement the system.

Status:

In force

Regulation of the Council of Ministers on minimum remuneration for work and minimum hourly rates in 2019

The minimum remuneration for work (and thus improving the income situation of those with the lowest earnings) will be raised in 2019; the minimum wage will amount to PLN 2,250 (which means a 7.1% increase compared to 2018). The minimum hourly rate has been set at PLN 14.70.
 

Status:

In force

Amendments to the Act on Personal Income Tax, the Act on Corporate Income Tax, and certain other Acts.

The CIT tax rate reduced to 9% for small taxpayers will be established.

Status:

In force

The Act amending certain Acts to reduce social insurance contributions of natural persons running economic activity on a smaller scale

Owners of the smallest-sized enterprises will pay lower social insurance contributions proportionally to their income.

Status:

In force

The Law on Higher Education and Science

The higher education and science reform aims to encourage students to stay in Poland by ensuring globally world-class, top-level studies and research programmes in Poland.

Status:

In force

The Act amending the Act on Tax Ordinance and certain other Acts

The SAF-T VAT reporting obligation will be introduced for all VAT taxpayers as of January 1, 2018.

Status:

In force

The Act on Employee Capital Plans

Employee Capital Plans (Pracownicze Plany Kapitałowe, PPK) are intended to allow people to voluntarily save money to secure their financial needs after reaching retirement age or acquiring pension rights.

Status:

In force

The Act amending certain Acts to counteract the misuse of the financial sector for tax frauds

The risk assessment for tax frauds based on, among other things, banking data will be automated. It will be made possible to block bank accounts temporarily to stop transfers of funds coming from frauds.

Status:

In force

The Act amending the Act on Healthcare Services Financed from Public Funds

Expenditure on healthcare services will be gradually raised to 6% of GDP in 2024. Remuneration of physicians - specialists and residents - will increase under specified conditions.

Status:

Pending

Non-legislative actions related to the Plan for the Countryside

The actions include reducing the costs of conducting the agricultural activity, strengthening the farmers’ position on the food market, supporting agriculture in mountain areas, addressing drought and other climate changes, as well as increasing the use of agricultural raw materials in the industry (bio-economy).

Status:

In force

The Constitution for Business is a package of 5 Acts changing the Polish business reality. The introduction of those Acts is the most considerable reform in economic legislation in almost 30 years.