TGC Corporate Lawyers Legal review – December 2023

Newsletter – changes in regulations and interesting decisions – December 2023.

1. The Sejm has voted to extend the deadline for the entry into force of e-Deliveries 

In the November legal review, we informed about the postponement of the date of entry into force of the first stage of the obligation to use electronic delivery from 10 December to 30 December 2023 and about the planned changes to e-Delivery system: 

• change in the moment of issuing proof of delivery 
• launch of e-Delivery notifications in mObywatel app 
• allowing messages to be signed using a trusted profile 

On 12 December, the Sejm voted on the amendment to the Act on Electronic Delivery. The launch of e-Delivery boxes for the public service is to be delayed at least until 30 March 2024, but no later than 1 January 2025. The President signed the act on 15 December, therefore, the deadline for implementing e-Delivery obligation has been validly extended again.  

Learn more.  

2. WIS, WIA and WIP applications only electronically from 1 January 2024 

From 1 January 2024, it will be possible to electronically submit applications for the issuance of Binding Rate Information (WIS), Binding Excise Information (WIA) and Binding Information on Origin (WIP), as well as other documents related to the issuance of tax information. WIS will be submitted in the e-Urząd Skarbowy service, and WIA and WIP on the PUESC portal.  

From the beginning of the next year, these applications can only be submitted electronically.  

Learn more. 

3. Changes to the Sunday trading ban  

This year, one of the trading Sundays fell on Christmas Eve, which caused controversy. The matter was taken up by the Sejm of the new term which proposed a law, according to which if December 24 falls on a Sunday in a given year, it is subject to a trade ban. In addition, if a Sunday falls on Christmas Eve, the trade ban will not apply on the two Sundays preceding the one falling on December 24. Thanks to this provision, it will not be necessary to change the law every time Christmas Eve falls on a Sunday. This act was passed by a large majority with no votes against. The Act of 29 November 2023 amending the Act on Restriction of Trade on Sundays and Holidays and Certain Other Days was signed by the President on 4 December 2023.   

Learn more.  

4. The National Labour Inspectorate presented an action plan for 2024.  

The National Labour Inspectorate (PIP) has announced an action plan for 2024. It takes into account the latest changes in regulations, especially this year’s amendments to the Labour Code, as well as the postulates and positions of social organisations and EU institutions. In 2024, PIP intends to carry out 60,000 inspections – analogously to the current year. PIP is also planning a number of preventive, promotional and advisory activities to cover at least 35,000 entities. The authority’s priorities for the next year include, for example, the handling of employee complaints, especially any signals regarding delays and underpayment of employees, as well as compliance with the provisions of labour law on working time and annual leave in local government units.  

Learn more.  

5. A new model of a general power of attorney in tax matters   

On 10 December 2023, new templates of a general power of attorney in tax matters (form PPO-1) and notice of change, revocation or termination of this power of attorney (form OPO-1) came into force. The purpose of the amendment was to adapt these documents to the current standards of creating electronic forms.  

6. Webinar: KSeF implementation – key legal and tax issues  

We encourage you to download the recording of our webinar, during which TGC and Crowe PL experts answered the most frequently asked questions from companies regarding legal and tax issues related to KSeF. You will find out:   

• who will be obliged to implement e-invoices and which entities will be exempt from this obligation,   
• the scope of the obligation to issue e-invoices in domestic (B2B and B2G) and cross-border transactions   
• the financial sanctions that may be imposed and how much they will amount to, and  
• how to prepare your organization for KSeF implementation  

Watch the recording here. 

7. Webinar: E-Delivery for commercial companies – how to prepare for the new obligation?   

We encourage you to download the recording of our webinar discussing the obligation to switch to e-delivery by commercial companies, during which our experts suggested how and when to prepare for the transition to electronic delivery. We discussed the following issues:    

• What is e-delivery?   
• How to prepare for the upcoming changes?   
• Which entities are obliged to use e-delivery?   
• How do I set up an e-delivery address mailbox?   

Watch the recording here. 

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