[ad_1]
Tax regulations for foreigners working in Poland may be problematic / © 123RF / Picsel
This is important because in the 2018 regulation, PIT-11 information will have to be prepared by the end of January, a month earlier than before.
In principle, a foreigner can live or take a job without a PESEL number, but the absence of this number can lead to problems in the performance of the duties of the tax office. Why? As of 2018, PESEL has become a necessary identifier for tax regulations of foreigners (not practicing commercial activity). This means that in contacts with the treasury administration, they can no longer use the PIN number (see the comment of the expert).
Practical mound
An entrepreneur faces a problem that employs a large group of strangers in his business. Employees told him the address of residence in Poland, but the employer no longer asks for PESEL (this number is not required for employment).
However, it turned out that the lack of identifiers prevents the contractor from compiling such employees with PIT-11 information. The taxpayer of the tax office notes that PESEL has become a tax identifier of all persons not engaged in commercial activity, including foreigners. Contractors were denied PINs to their employees.
– Many taxpayers can now provide similar information on PIT-11 information – says Rafa Sidorowicz, Director and Tax Advisor of the MDDP.
Change of recipes
Skd is the confusion? From 1 January 2018, all foreigners residing in Poland must have a PESEL. And so, a foreigner who is registered in Poland for a stay or a temporary stay, PESEL receives from the office. At the beginning (ie until the end of 2017), the regulation generally provides for the possibility of assigning a PESEL number only to persons entitled to a long-term stay in Poland and only at their request.
Getting a PESEL number is currently easier. However, not all foreigners want to register in Poland, although it should do so – which is clearly indicated in the Finance Ministry's response to the DGP question (see box).
PESEL on request
If a foreigner can not register and needs a PESEL number, for example, because of the need to complete the tax payment obligations, he / she must address the office. from the community. In such a case (if there is no possibility of registration), the communal office on the territory of which the employer of the foreign employer is located will be the office competent.
– With the approval of these formalities, you should not wait when patents have less time to compile PIT-11 for 2018 – Rafa Sidorowicz is attracting attention.
This change results from the amendment of the IPP Act of 4 October 2018 (Journal of Laws, paragraph 2126). It provides, among other things, shorten the deadline for sending information by the PIT-11 and PIT-8c patents to the tax authorities – from the end of February to the end of January. In addition, all patents have been subject to electronic tax information. This is related to the establishment of a new tax office service, Twj e-PIT. The National Tax Administration wants to obtain patent information faster so that tax returns prepared under this service are available from 15 February.
Magdalena Majkowska, the 27/11/2018
[ad_2]
Source link
