Virtual office in Krakow guarantees reliability and professionalism. How to effectively check the credibility of potential business partners?
23 January 2024
Registration as an active VAT payer
February 21, 2024Are you looking for an effective solution for your company? Take advantage of the services of the Virtual Office in Krakow, which offers comprehensive support for companies without the need to rent physical office space. Our Virtual Office provides professional reception services, correspondence handling and access to conference rooms, allowing you to focus on business development. See how the Virtual Office can improve the operations of your company and provide yourself with flexibility and savings thanks to modern office solutions in Krakow.
The new regulations have resolved many doubts related to the application of the lump sum tax to corporate income.
What has changed?
The resolution of many doubts related to the application of the lump sum tax to company income results from new regulations, and using a virtual office in Krakow can facilitate the process of adaptation to these changes.
- the obligation for the preliminary correction also expires in its entirety if the company uses Estonian CIT for exactly 4 years,
- the company meets the minimum employment requirement if it is a ZUS or PIT payer,
- passenger cars used in a mixed manner – 50% expenses considered unrelated to business,
- payment of tax on dividends and distributed profits – by the 3rd month of the year following the year of their adoption,
- payment of tax on income from transformation – by the end of the 3rd month of the first year of Estonian CIT taxation,
- notification of entry into Estonian CIT – by the end of the first month of the first year of taxation with Estonian CIT. Reduce your business costs by choosing a Virtual Office in Krakow
Initial correction and its settlement A company that wants to benefit from Estonian CIT taxation must submit the so-called CIT/KW information.
It is prepared on the last day of the tax year preceding the first year of using Estonian CIT.

This information – commonly referred to as a preliminary correction – includes revenues and costs that arise in the company as a result of discrepancies between tax and balance sheet law. Income generated as a result of these discrepancies is subject to taxation at the basic CIT rate. However, the tax is paid only when the taxpayer waives Estonian CIT taxation after a period of less than 4 years. So far, the regulations have not specified whether the obligation to pay tax resulting from differences between tax and balance sheet law also expires in the case when the company has used Estonian CIT for exactly 4 years.
- The amendment to the regulations in force from 1 January 2023 resolves this issue.
Virtual Office is a very good solution for your business
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[…] tax, even if they formally show a loss. The legislators intended that the minimum CIT should prevent aggressive tax optimization and encourage companies to increase their […]