Anna Szymañska, from the Warsaw Business Journal, shares her correspondence with a certain jolly gentleman about a business trip he is planning to make on December 24th. There are some useful suggestions such as the immunization of reindeer, and the proper ways to get through the customs office. A certain unique Polish flavor filled the correspondence:
We would also like to stress that if any of the recipients of the goods leave you a glass of wódka or a few slices of apple pie, these would be subject to 22% VAT for the giver, if the giver is a VAT registered person. Additionally, this could be subject to Personal Income Tax and potentially social insurance (ZUS), if it were deemed to arise from your employment. Practically 40% of the wódka and apple pie ought to be retained by the giver to satisfy the withholding liability. I, therefore, suggest that you drink no more than 60% of each glass of wódka and eat no more than 60% of each piece of apple pie, leaving the remainder to be sent to the tax office.May you have a very merry Christmas, Anna.