“Remote” invoice inspections and reporting of health insurance contributions. The New Order also brings new obligations for entrepreneurs.

The Polish Deal (“Polski Ład”) imposes a range of new obligations on domestic entrepreneurs, including those related to contributions settlement, reporting requirements, and maintaining an electronic revenue and expense ledger. The changes have been staggered over time. Some are announced for 2023, while others will require implementation this year or early next year.

Changes in taxes

The first change, planned for January 2022, concerns the health insurance contribution, which will be calculated based on income and be no less than 9% of the minimum wage.

From 1 January 2022, entrepreneurs will also be required to indicate the basis for the health insurance contribution monthly (submitting the relevant information to the Social Insurance Institution – ZUS). Additionally, for 2023, there is another obligation planned – submitting the JPK (the Standard Audit File for Tax) for income tax. This means that the tax office will have up-to-date information on revenues and costs, and will also be able to preliminarily determine the amount of income tax advance payment.

Entrepreneurs settling accounts via simplified methods – lump-sum tax (ryczałt), tax card, or flat tax – will pay the health insurance contribution at the revised rates. Those previously using the flat tax will pay 4.9%. For those using the lump-sum tax, thresholds will be introduced:

• enterprises with revenues up to PLN 60,000 per year – 60% of the average salary;
• companies with revenues from PLN 60,000 to PLN 300,000 per year – 100% of the average salary;
• enterprises with revenues exceeding PLN 300,000 – 180% of the average salary.

For taxpayers settled by the tax card, the health contribution will be calculated based on the statutory minimum wage. For general taxation, the basis will be the income earned.
Electronic revenue and expense ledgers and the National e-Invoice System

A change planned to come into effect only in 2023 is the obligation for Polish entrepreneurs to send an electronic version of their revenue and expense ledgers and fixed assets records to the tax authorities. This information will be included in uniform control files (as JPK_PKPIR and JPK_EST respectively).

Moreover, the National e-Invoice System (KSeF) will be established, enabling the issuing and sharing of structured invoices. While the Ministry of Finance praises it as a “modern tool and the next stage of digitising tax services,” taxpayers are concerned about the increasing volume of data reaching tax authorities. Although the system is initially intended to be optional, it may eventually become a permanent and mandatory part of the tax system, which the tax office will use to automate the control process.