The Ministry of Finance has prepared a draft law within the Income Tax Act, the Corporation Tax Act and the Business Activities Freedom Act. The amendment advises that payments that are not processed through the bank account of the business operator, are to be excluded from the deductible operating expenses.
It is also assumed that entrepreneurs will be obliged to make payments into business operators bank account and if the value of a single transaction, regardless of the number of actual payments, exceeds the equivalent of 15,000.00 PLN.
Source: Wydawnictwo Wiedza i Praktyka Sp. z o.o., February 2016