Changes have been introduced to legislation concerning the Special Economic zones in the Katowice and Suwalki districts.
The changes are as follows:
- the 0.5% limit of outstanding liabilities to the State Budget has been increased. Now, entities operating in the zones will lose their right to relief where outstanding liabilities exceed 3% of taxes and other payments to the State Budget (e.g. ZUS premiums) considered separately on account of each of the above;
- the definition of goods created in the zones has been changed to read as follows:
"goods produced or services rendered within the zone (means) goods (produced) or services (rendered) if the value, reduced by VAT, of all materials used in production....which were not produced or services which were not rendered in the zone does not exceed 70% of the price of the product or service reduced by VAT."
