On 22nd August Rzeczpospolita published an article Grzegorz Patek, tax and legal advisor at KONDRAT & Partners: „Prepaid medical care package as a benefit for employees – consequences in PIT, CIT and VAT”.
Prepaid or partially paid medical care packages need to be calculated together with employees’ salaries (remuneration). A company has a right for the preferential VAT rate.
The whole publication is available on Rzeczpospolita’s website (in Polish only): https://www.rp.pl/Place/308229992-Abonament-medyczny-dla-pracownika---skutki-w-PIT-CIT-VAT.html or:
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