WHT revolution
From 1 January 2022, new withholding tax rules apply for payments exceeding PLN 2 million annually: pay and refund mechanism or payer declaration (WH-OSC). Due diligence obligations include verifying the recipient's tax status and beneficial ownership.
EI
Emilia Iwaniuk
Owner of LinTax Accounting Office
Owner of LinTax accounting office, founded from a genuine passion for accounting. She built her experience over many years, working in various business entities and independently managing commercial books. Her work is defined by an individual approach to every client — treating each business as a partner. Accounting is more than numbers — it's real support for business growth.