Major changes affecting entrepreneurs in 2018

As every year, entrepreneurs face changes. What are the most important changes that have come into effect since the beginning of 2018 ?
The Ministry of Finance (MF) and the Social Insurance Institution (ZUS) have introduced changes for small entrepreneurs.
Obligation to submit a Uniform Control File (JPK). JPK is a compilation of accounting documents: invoices, bank statements, the taxpayer’s warehouse. JPK is sent by companies, or accounting offices serving them…. As explained by the Ministry of Finance, the purpose of introducing the Single Control File is to enable taxpayers to provide information to tax authorities in electronic form allowing them to shorten the time of their activities, reduce their inconvenience and, as a result, reduce their costs. Nevertheless, the most important goal of introducing the Single Control File is to reduce the time of tax audits and improve their results. Above all, the system will allow officials to easily locate so-called empty invoices.
As of 01.01.2018, every company and entrepreneur pays Social Security premiums with one transfer to its premium account number. Instead of three or four transfers per month as it used to be. Each company got its own individual account.
As of 01.01.2018, the minimum wage is PLN 2,100.
Lawmakers intend the changes to favor opening new businesses, checking and handling new contractors. Make bookkeeping for companies more transparent.

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