The Ministry of Finance of Poland said that the income of Ukrainians from Ukrainian employers should be taxed in Poland, if the Ukrainian is in Poland for more than 183 days.
In this case, taxed, in particular, the income received before 183 days, writes delo.ua.
It is noted that in August 2022, more than 1 million 320 thousand Ukrainians received PESEL in Poland (tax number indicating temporary protection). Some of them continue to work for Ukrainian employers and pay taxes in Ukraine.
A few days ago the Polish Ministry of Finance came out with a position that creates problems for the Ukrainian budget and Ukrainians who continue to work remotely from Poland under Ukrainian contracts.
Thus, the Polish Ministry of Finance at the request of the Polish media said: “In accordance with Article 15 of the Polish-Ukrainian agreement on avoidance of double taxation, if Ukrainian tax resident performs paid work in Poland and his compensation is paid by Ukrainian employer, which has no permanent establishment in Poland, he must pay tax in Poland, if his stay exceeds 183 days in a calendar year. In such a situation, all income related to the performance of work on the territory of Poland is subject to taxation in Poland, i.e. also income received before the threshold of 183 days of stay on the territory of Poland is exceeded”.