The Minister of Finance signed a regulation which exempts the tax from the cost of qualifying tests, the purchase of vaccines and the carrying out of vaccinations and specialist consultations.
The solution is aimed in particular at employees and contractors. Includes the period from 1 March This year until the end of the month in which the state of the epidemic is in force in Poland. The Regulation also applies to unpaid benefits which are part of a package of medical services purchased by the company. In this case, non-collection shall apply to the value of the benefit not exceeding the amount 100 PLN in the tax year.
The entry into force of the Regulation will result in no income tax (including the payers of this tax) being levied on the benefit received and the tax previously collected to the taxpayer.