Facebook, Instagram and Tik Tok. Social media is the everyday life of entrepreneurs
Social media, including Facebook, Instagram or Tik TOK They are currently widely used in conducting the activities of smaller and larger entrepreneurs. Unfortunately, settlements with apparently experienced users are complicated for me and they are not always aware of how to proceed so as not to expose themselves to negative consequences, including carnoskar’s liability.
One of the obligations related to tax settlements, which charges people using the possibility of advertising through social media is the obligation to submit an IFT-2R declaration by 31 March. Many entrepreneurs It may assume that this is no problem – they usually use the services of the accounting office in their activities, so it is in their opinion that should fulfill their duties in this regard. It is worth noting, however, that very often accounting offices exclude the submission of this declaration in the field of services covered by the contract. This means that everyone who advertised through social media during 2024 should at least make sure that IFT-2R information was submitted on his behalf.
The IFT-2R form must be submitted to the Tax Office by the end of March
The obligation to submit it is used by the possibilities of placing on social media advertising: legal entities, organizational units without legal personality, natural persons conducting business activity, payers who, on the basis of a contract on the avoidance of double taxation or on the basis of exemption resulting from the Act, are not obliged to collect tax. The form should be demonstrated, among others, by: the contractor’s income in the gross amount, tax rate, the amount of tax collected from income.
What is the need to submit the information in question? It applies to the amount of income (income) obtained by taxpayers of corporate income tax without the registered office or management board in the territory of the Republic of Poland. In the case of advertising on social media, the entrepreneur buyer plays the role of a payer. This means that the remuneration paid to the contractor should collect 20 percent. tax at the source and pay it to the account of the tax office. In practice, entrepreneurs most often pay tax on their own funds (they do not reduce the receivables for the contractor, which is in this case the net amount), and this amount increases the income that should be demonstrated in IFT-2R information
The IFT-2R form is submitted to the office competent for taxation of foreign entities, by March 31 year following the tax year, and is also transferred to the contractor. What threatens an entrepreneur who will not fulfill their duties? He will bear criminal and fiscal responsibility on general terms. It should be remembered that the payer who will not fulfill the obligation to submit a tax declaration is responsible for the tax or the tax collected and not paid. The tax authority may therefore issue a decision on his tax liability after the tax proceedings.
