From January 2015 all companies are obliged to send official forms electronically using qualified electronic signature.  Forms in question include:  PIT-4R, PIT-8AR, PIT-8C, PIT-11, PIT-R, IFT-1 and IFT-3, as well as the annual calculation of the PIT-40, CIT-8 testimony and information IFT-2. This means that the documents about these figures, although related to income earned in 2014, will have to be sent electronically. The obligation concerns companies who employ more than 5 employees or have outsourced accounting.

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From the beginning of the year 2015 employees who are using company cars also for private purposes, will have to pay tax for this use. The change for previous is, that with the new system, calculating value of this fringe benefit is straight forward. 

Here is how the tax will be calculated: The base for the tax is 250 zł, when the engine capacity of a car is max. 1600 cubic cm. If the tax rate of 18 percent, the driver will pay 45 zł monthly personal income tax. In the case of vehicles with bigger than 1600 cubic cm. engines, base for tax is 400 zł (72 zł tax).

 

To find out more about changes in 2015, contact Leinonen accountants.