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Taxes for Sp. z. o. o. in IT area


alexpetrov 2 | 8
2 Apr 2013 #1
As a follow up to this topic: https://polishforums.com/work/poland-ukrainian-software-developer-moving-65408/

I'm a software developer from Ukraine looking to move in Poland early next year. I have thought all the advises, also I spend some time browsing polish job websites, and it does seem to me, that after moving to Poland I'm going to lose about half of my current salary ($3500 netto).

I currently work for an american company as an independent contractor and in fact they can as well send payments to Poland as to Ukraine. So my Idea was, why not start a small company (Sp. z. o. o.) in Poland (consisting only of me and my wife as cofounders), and continue to work as a remote software developer for my american employer?

Suppose I register a Sp. z. o. o. somewhere in Poland, open bank accounts, sign contract with the american company and start providing IT services to them. Sounds good, but my concerns are taxes in Poland. Could anybody advise how much taxes from these $3500 a month I'll have to pay? From what I have read the corporate tax in Poland is 19%. That's ok for me. But there is also 23% VAT. Will I be a subject to VAT? Will there be any additional payments I am not aware of?
Harry
2 Apr 2013 #2
If you can set one up, a dzialalnosc gospodarcza would be the best choice if it's just you doing business. VAT is going to depend on where the US company wants 'delivery' of the product (and if they are VAT registered there, if it's EU). The other tax you need to factor in is ZUS: 300zl a month for the first two years and then 900 a month after that.
OP alexpetrov 2 | 8
2 Apr 2013 #3
Hello Harry, thanks for the advice, but unfortunately, I am not a EU resident and from what I know dzialalnosc gospodarcza is available for the EU residents only, so I have to go with Sp. z. o. o.
poland_
2 Apr 2013 #4
Use a 'Spółka jawna' the operating costs are significantly less.
OP alexpetrov 2 | 8
2 Apr 2013 #5
Thanks, I'll check it out, but the main question is if creating Spółka jawna gives a right for non-EU residents to apply for czasowy pobyt.
Harry
2 Apr 2013 #6
I am not a EU resident and from what I know dzialalnosc gospodarcza is available for the EU residents only,

You sure about that? They certainly used to be available to non-EU residents.
poland_
2 Apr 2013 #7
I would agree why would only Sp. z. o. o be available to non EU?

Spółka jawna gives a right for non-EU residents to apply for czasowy pobyt.

I can not answer this ? 100% accurately, you will have to ask a legal professional.
OP alexpetrov 2 | 8
2 Apr 2013 #8
Well, my ability to read and understand Polish is a bit limited, I'm still learning it, but according to this: it seems like Sp.z.o.o. is the only option for me.
Monitor 14 | 1,820
2 Apr 2013 #9
In the link you quoted is written:

C.Osoby zagraniczne inne niż wymienione powyżej w pkt A i pkt Bmają prawo do podejmowania i wykonywania działalności gospodarczej wyłącznie w formie spółki:

- komandytowej,
- komandytowo-akcyjnej,
- z ograniczoną odpowiedzialnością i
- akcyjnej

more about them here: pl.wikipedia.org/wiki/Sp%C3%B3%C5%82ka

and here poland.gov.pl/Pozwolenie,na,prace,7037.html is written:

Cudzoziemiec, może ubiegać się o wizę i prawo do pobytu trwającego dłużej niż 12 miesięcy w następujących sytuacjach:
(...)
prowadzi działalność gospodarczą,
(...)

So logical conclusion is that if you create one of "spółki" mentioned above, then you get permit to stay.

But because Poland is not popular immigration destination, neither tax heaven and politics don't want to promote immigration, it's very hard to find any clear information about this topic. It should be all written and describe on ministry of foreign affairs websites... but isn't.

"why would only Sp. z. o. o be available to non EU?"
To hinder creation of cheap one person "dzialalnosc gospodarcza" and then providing cleaning or construction services, as many Polish people were doing in Germany before full opening of their work market.
poland_
2 Apr 2013 #10
To hinder creation of cheap one person "dzialalnosc gospodarcza" and then providing cleaning or construction services, as many Polish people were doing in Germany before full opening of their work market.

Still makes no sense, as you are driving a black economy, better to have them working and paying taxes. Make it easy and cheap to establish companies, reward the entrepreneurial' spirit.
golas - | 21
4 Apr 2013 #11
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
Monitor 14 | 1,820
4 Apr 2013 #12
He can register his office in private apartment.
golas - | 21
4 Apr 2013 #13
That is true.


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