Samples and gifts in a new way
The new definition of the samples does not solve all doubts as to their taxation in Poland.
The draft amendments to the VAT Act in Poland still raises debate among tax experts and entrepreneurs. One of the major innovations are changing the limit for the gifts of small value, and a new definition of the sample.
The latest version of the draft proposed that gifts of small value (on which no tax is charged) were goods worth less than 160 PLN (net amount) in a fiscal year – or 20 PLN, if the taxpayer does not records of transfers of such goods (today that amount is 10 PLN).