2024 | HLB Poland

New draft law on protection of Whistleblowers

On 11 January 2024, a new draft law appeared on the website of the Governmental Legislation Centre, incorporating changes introduced by the new Ministry of Family, Labour and Social Policy. Legislative work on the draft law on Whistleblowers started at government level back in 2021. The draft law aims to implement Directive 2019/1937 of the

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2 February 2024

New Central Statistical Office (GUS) data on foreign trade

New data on exports and imports for the period from January to November 2023 have been published on the website of the Polish Central Statistical Office. From January to September 2023, merchandise turnover in foreign trade reached PLN 1,204.2 billion in exports and PLN 1,160.5 billion in imports in current prices. The positive balance amounted

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23 January 2024

Implementation of the National e-Invoicing System postponed

We would like to inform you about an important change regarding the implementation of the National e-Invoicing System (KSeF). The obligation to issue invoices through the National e-Invoicing System will not be enforced in 2024. The Ministry of Finance has announced the postponement of the mandatory use of KSeF due to errors found in the

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19 January 2024

Deadlines for implementing the e-delivery service in Poland

Electronic delivery (‘e-delivery’) is a solution that allows correspondence to be sent and received electronically, ensuring equivalent legal effects to sending a registered letter with acknowledgement of receipt. The e-delivery service was introduced by the Act of 18 November 2020 on electronic deliveries, but its implementation has been repeatedly postponed. In the Announcement of the

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18 January 2024

KSeF and invoices for foreign entities, as well as invoices in foreign currency

Starting from July 2024 for active taxpayers, and from January 2025 for all Polish entrepreneurs, the use of the National e-Invoicing System (KSeF) will be mandatory. This will affect the documentation process for transactions with both domestic and foreign contractors. Due to the complexity of invoicing for entities from outside Poland and invoicing in currencies

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15 January 2024

National Bank of Poland interest rates in January 2024

The first interest rate decision of the year was made on 8-9 January at the Monetary Policy Council meeting. Interest rates have remained at the same level since November 2023. Current NBP (National Bank of Poland) interest rates: reference rate at 5.75% on an annual basis lombard rate at 6.25% on an annual basis deposit

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12 January 2024

Changes in Polish labour law 2024

Minimum wage The minimum wage will increase twice in 2024. From 1 January 2024, the minimum wage will be PLN 4,242 gross followed by a second increase to PLN 4,300 gross at the beginning of July. The minimum hourly rate will increase accordingly, from 1st of January it will be PLN 27.70 gross and from

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10 January 2024

Individual tax micro-account – What to know in 2024

What is an individual tax micro-account? An individual tax micro-account serves as an individualized platform designed for making tax payments. Introduced on 1 January 2020, it was designed to streamline and simplify the process of tax payments. This system allows both taxpayers and employer-payors to make payments to the tax office in a more organized

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4 January 2024

Penalties for failure to comply with transfer pricing obligations

We would like to remind you about the obligation to submit transfer pricing information for the year 2022. The deadline for submitting information for entities whose tax year coincides with the calendar year is January 31, 2024. For other taxpayers, the statutory deadline is the end of the 11th month after the end of the

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2 January 2024

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