information for companies

How to place an order for a Gift Card of the Złote Tarasy Shopping Centre:
Complete and sign the attached order form.
Send the form by fax at: [+48 (0)22 222 00 01] or by email at [[email protected]]
Within a few hours a consultant will confirm the order by telephone.
A pro forma invoice will be issued as the basis for payment. Cards will be credited with the relevant amount
immediately on receipt of the payment under the order.
The cards can be collected at the information desk on level 0.
The value of credit on flex-e-card gift cards financed from the company’s social fund does not result in increasing
of the base for calculation of social insurance (ZUS) contribution
Financial benefits for companies
Benefit type
Source of
financing
Exemption
from social
insurance (ZUS)
contribution
Exemption from
PIT
Tax-deductible
expense
VAT
NO
NO
Company’s
social fund
YES
YES, up to PLN
380 annually
YES, the
write-off for
the company’s
social fund is
tax-deductible
Working capital
NO
NO
YES
Prepaid cards
Legal basis
§2.1 of the Ordinance of the Minister of Labour and Social Policy of 18 December 1998 (Journal of Laws of 1998,
no. 161, item 1106, as amended): The following types of income do not constitute the base for calculation of social
insurance contributions: 19) benefits financed from the funds for social purposes under the Company’s Social
Fund.
Gift Cards of the flex-e-card type are exempt from personal income tax up to the amount of PLN 380 annually.
Legal basis
Art. 21.1 of the Act on Personal Income Tax of 26 July 1991 (consolidated text Journal of Laws of 2012, item 361, as
amended): Tax exemptions apply to: 67) The value of in-kind and pecuniary benefits received by the employee
in connection with financing of the social activity referred to in the regulations on the Company’s Social Fund,
financed in total from the Company’s Social Fund or from trade union fund, in total up to the amount of PLN 380
in a tax year; coupons, tokens and other objects which can be exchanged for goods or services do not constitute
in-kind benefits.
Złote Tarasy Sp. z o.o., Sąd Rejonowy dla m.st. Warszawy, XII Wydział Gospodarczy, nr KRS 0000003636, Kapitał Zakładowy: 246.931.800 PLN Siedziba i adres do fakturowania:
Ul. Złota 59, 00-120 Warszawa NIP: 526-22-55-169
The value of gift flex-e-cards issued to employees constitutes for the company a tax-deductible expense.
Legal basis
Company’s Social Fund
Art. 16.1 of the Act on Personal Income Tax of 15 February 1992 (consolidated text Journal of Laws of 2011, no. 74,
item 397, as amended): The following are not deemed to be tax-deductible expenses: 9) write-offs and payments
to various types of funds established by the tax payer; however, the following constitute tax-deductible expenses:
letter b) write-offs and increases which in the understanding of the regulations on the Company’s Social Fund
increase the employer’s costs if the money equivalent to these write-offs and increases were paid to the account
of the Fund.
Working capital
Art. 15.1 the Act on Corporate Income Tax of 15 February 1992 (consolidated text Journal of Laws of 2011, no. 74,
item 397, as amended): Tax-deductible expenses are the costs incurred in order to earn income or to preserve or
secure a source of income (...).
Due to the nature of the flex-e-card services they are not subject to VAT in the understanding of the Act on Tax
on Goods and Services (VAT) since the nominal value of the cards does not constitute goods or services under
the regulations of this Act.
Legal basis
Providing the employees with gift coupons or value cards does not generate tax obligation in the understanding
of the regulations of the Act on Goods and Services of 11 March 2004 (consolidated text Journal of Laws of 2011,
no. 177, item 1054, as amended).
Złote Tarasy Sp. z o.o., Sąd Rejonowy dla m.st. Warszawy, XII Wydział Gospodarczy, nr KRS 0000003636, Kapitał Zakładowy: 246.931.800 PLN Siedziba i adres do fakturowania:
Ul. Złota 59, 00-120 Warszawa NIP: 526-22-55-169
Złote Tarasy Gift Card. ORDER FORM.
Please complete in capital letters
date
company name
street
post code
city
NIP
(tax identification number)
email
(for invoice sending)
Person authorised to collect cards
name and surname
email
mobile
date of birth (date of birth for
orders exceeding PLN 2000)
Bank transfer
Form of payment
Credit/debit card
Cash
Card value
Number of cards
Total
1
2
3
4
5
6
7
8
9
10
TOTAL
Signature and stamp
Złote Tarasy Sp. z o.o., Sąd Rejonowy dla m.st. Warszawy, XII Wydział Gospodarczy, nr KRS 0000003636, Kapitał Zakładowy: 246.931.800 PLN Siedziba i adres do fakturowania:
Ul. Złota 59, 00-120 Warszawa NIP: 526-22-55-169