• Tax and accounting services in Poland. VAT representation. VAT Refund.
  • Advisory on Polish taxes. Compliance & Tax Planning in Poland. Start-up Business Advisory.
  • Polish Tax Agent. Fiscal representation in Poland.
  • Setting up new company. Practical aspects of doing business in Poland. Polish company benefits.
  • Business compliance in Poland.

Flat rate for using company cars by employees from January 2015

Tags: Categories: NEWS & Events, RSS

Beginning from January 2015 in case of employees using company cars the issue has been solved by new rules.


According to new rules in case where employee uses a company car for its private purposes (e.g. sales rep. who has access to the car for 24 hrs a day, whole month) the employer shall calculate the flat rate for gratuitous benefit in the following way:

– for cars which cylinder capacity of the engine is up to 1600, the flat-rate amounts to 250 PLN a month,

– for cars which cylinder capacity of the engine is more than 1600,  the flat-rate amounts to 400 PLN a month.

In case where the car is not used by an employee for the whole month, the amount of monthly flat-rate shall be reduced proportionally.


That new rule refers only to employees, not the civil or specific work contractors.