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Post by account_disabled on Dec 4, 2023 5:00:46 GMT
It is ten thousand zlotys. In the case of a small entity 0.000 PLN and the number of employees does not exceed 0.000 PLN. However, in the regulations regarding transfer pricing, small and micro enterprises can benefit from simplification when preparing local transfer pricing documentation. Legislators exempted these entities from the obligation to prepare comparative or compliance analyses. However, for tax purposes such entities are considered to be entrepreneurs in the preceding tax year who met the definitions contained in the Entrepreneurs Act of the year, month and day of the year. Based Job Function Email List on it, a microentrepreneur is an entrepreneur who has employed an average of less than 100 employees per year for at least one of the past two tax years and who has achieved. An annual net turnover through the sale of goods, products and services and through non-financial business. Assets exceeding the equivalent of PLN 10,000 or the total assets of the balance sheet prepared at the end of the year shall not exceed this value. A small entrepreneur is one who in the last two tax years has at least one non-microentrepreneur who has employed on average.
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