Friendly State Package

In last days of July the lower house of the Polish parliament enacted the Act on Change of Some Acts in Order to Limit Regulatory Burdens, i.e. Friendly State Package. Next the act went through the higher chamber of the Parliament and most of its provisions will come into force from January 1st, 2020. There are many changes in many different areas of law. In today’s post I present the most interesting to me.

More Protection of Entrepreneurs Purchasing Goods or Services

From the beginning of January in the Polish Civil Code will appear provisions extending consumer’s rights to entrepreneur concluding an agreement not directly connected with his business activity when from its wording it results that the agreement doesn’t have professional character to him resultant in particular from the subject of his business activity published on the basis of Business Activity Central Register and Information Record. I’m afraid that there may be some problems with interpretation whether the agreement is of the professional character for the entrepreneur or not. The future will show how such issues will be decided.

Personal Signature

Friendly State Package contains also some facilitations in contacts with tax authorities. It will be able to sign financial statements with the qualified electronic signature, trusted signature ePUAP or personal signature. The possibility to use personal signature, i.e. signature certificate within electronic ID, will be added.

Longer Term to Settle VAT for Import

Currently, in the event of import there is 10-days term from the customs clearance, to pay the VAT. After the changes the general rules will apply – the VAT will have to be settled and paid until 25th day of next month.

Instruction Instead of Fine

According to Friendly State Package, in some cases, entrepreneur instead of being fined will receive instruction how to repair the failure. Fine will be imposed only if the entrepreneur will not cease infringement or will not remove its effects. Unfortunately there is one catch – such chance will have only new micro, small and medium companies entered into the Business Activity Central Register and Information Record. After one year of business activity there will be no mercy.