Law /
Taxes for Sp. z. o. o. in IT area [13]
Dear Alex,
I am polish lawyer. Basically as an non EU you can open spółkę:
- komandytowej,
- komandytowo-akcyjnej,
- z ograniczoną odpowiedzialnością i
- akcyjnej
If you decide to go with Sp. z o.o. (I recommend more than one shareholder for less paperwork) from your $3500 (minus company expanses, ie. wages) your Sp. z o.o. will have to pays 19% CIT. There should be no VAT if US company is registered VAT payer. They will have to pay VAT in USA. So you invoice $3500 total.
But you can not use Sp. z o.o. money for private use (food, private accommodation). That is why you should be "employed" by your company.
If you become President of the Board, shareholders can grant you monthly salary and this salary is subject to PIT (18% and above 85 528 PLN yearly you pay 32% from surplus)
In above situation there is no ZUS (social insurance) but in order to receive resident permit you will need health and medical treatment insurance (It can be form any Insurance Company).
Plus your company will need accountant (approx Euro 100-150 monthly) and registered office.
Basic calculations:
- your Sp. z o.o. receives $3500 in Aprill
- in April your salary is $3000 (TAX USD 540, you receive on your private account netto USD 2460 )
- Sp. z o.o. still has USD 500 so you can spend this on accountant, company mobile etc (for example USD 400 total).
Your Sp. z o.o. income is USD 100 and this is subject to CIT 19%
This is just basic calculation to show you the TAXATION.
Should you have any questions please do not hesitate to contact me.
Kamil
info(at)vandg.pl
