ASCS-Consulting obsługa księgowa Poznań
For which payments you can use copies of residency certificates
From 1 January 2019, CIT and PIT taxpayers may in exceptional cases use copies of residency certificates when paying abroad for receivables from intangible services. Unfortunately, this option applies only to payments made within the annual limit of PLN 10,000 for one contractor. Residence certificates allow you to confirm the registered office of the contractor for tax purposes and are a condition for the application of tax exemptions from the tax laws or reduced rates from