Companies lose out because of the Polish Deal
Entrepreneurs who have in stock goods purchased in the past year will face a new levy. In case of its sale, they will be charged with a high health contribution.
The same applies to manufacturers who bought materials or semi-finished products. Their sale this year will be connected with the obligation to pay the health contribution. It is calculated from the revenue from sales.
In many cases, such contribution may be higher than the entrepreneur’s margin. According to the new regulations, entrepreneurs operating on the basis of the tax scale or PIT flat rate calculate the health contribution on income from business activity. For the former, it amounts to 9 percent, and for the latter – 4.9 percent.
The problem concerns not only goods, finished products and production, but also company assets. Health contribution has to be paid also in case of sale of a car or real estate.
All this is because the Polish Order does not contain a certain provision. It is about taking into account the cost of purchase of goods up to the amount of revenues incurred by the end of the previous year, in case of their sale in 2022.
