e-TOLL instead of viaTOLL – new tax relief?
On September 20, 2021 viaTOLL will be completely terminated and subsequently replaced with e-TOLL system. e-TOLL is a new way of collecting electronic tolls on designated sections of freeways, expressways and national roads which are managed by GDDKiA. Following the change, it will be also possible to provide carriers with a discount on the purchase of the device.
The Ministry of Finance indicates that the e-TOLL system is a modern solution that uses satellite positioning technology. Furthermore, E-TOLL is a free application for mobile devices which is available at Google Play and AppStore. It will allow users to make electronic toll payments, top-ups and monitor their account balance. The e-TOLL system will be linked with the SENT-GEO system. The application provided by MF and KAS will be made available to vehicle company owners as well as to individual drivers.
What should I remember when changing viaTOLL to e-TOLL?
When changing the system the user should remember to:
1) return the OBU device to receive a deposit for the device,
2) register in e-TOLL system and deregister from viaTOLL,
3) settle the funds on the account.
Refund of the deposit and balance settlement from viaTOLL – by when should I send my application?
The user has 12 months to settle their account after termination of the viaTOLL system i.e. by September 30, 2022. After this date any viaTOLL account balance will be transferred to the National Road Fund.
What is the new tax relief?
The relief for carriers concerning the purchase of the device is effective from June 29, 2021. It consists of a deduction from income (revenue) from non-agricultural business activities or from income from special divisions of agricultural production established on the basis of the conducted tax revenue and expense ledger or accounting books (PIT) or from income from sources other than capital gains (CIT):
- expenses related to the acquisition of an external location system or on-board device,
- payments made under a lease, rental or holding agreement for an external localisation system or on-board equipment, or any other similar agreement under which such a system or equipment was put to use,
- charges incurred under a contract for the operation of an external tracking system or on-board equipment.
The deduction concerns net expenses and fees, i.e. without the value added tax.
In PIT, the deduction is given on the basis of:
- income taxed on general terms according to the tax scale, or
- income taxed at 19% tax rate, or
- income taxed as a lump sum on registered income.
What amount of tax relief is given for equipment purchase?
The maximum amount of the relief is PLN 500 net per each vehicle of a taxpayer who in 2021 made a trip and paid for it electronically.
From what period of time can incurred expenses be deducted?
The only deductible expenses are the ones incurred in 2021.
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– Article 52ja of the Act of 26.07.1991 concerning income tax from natural persons (Journal of Laws of 2021, item 1128 as amended),
– Article 38ea of the Corporate Income Tax Act of 15 February 1992 (Dziennik Ustaw 2020, item 1406, as amended)
– Art. 57aa of the Act of 20 November 1998 concerning Lump Sum Income Tax on Certain Income Earned by Natural Persons (Dziennik Ustaw of 2020, item 1905, as amended).
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