In connection with the requirements of the Polish tax law, PLL LOT is obliged to perform its reporting obligations concerning awards issued under the Collector Programme to participants thereof.
Participants of the programme receive awards from PLL LOT, which awards are considered taxable income classified as “income from other sources” pursuant to Article 20(1) of the Polish Act of 26 July 1991 on Personal Income Tax.
In connection with the requirements of the provisions of the Act on Personal Income Tax concerning taxation of awards, we kindly ask that you verify and update your details on the website of the “Collector” Programme and enter the following details when editing your user profile: full name, date of birth and full address of your place of residence valid as of the last day of the calendar year in which you received the award.
These details are necessary in order for information on the awards received under the “Collector” Programme in a given calendar year to be prepared and provided to you (PIT‑8C statement), in accordance with the requirements of the Polish tax law. We will send you the PIT‑8C statement by the end of February in the year following the calendar year in which we issued the award to you. The statement will also be sent to the tax office for the place of residence of the taxpayer, and in the case of persons being tax residents of Ukraine – to the Polish tax office competent for matters of taxation of foreign persons.
We kindly ask that you verify if you are obliged to individually pay tax in Ukraine on the received awards.
We kindly ask that you verify and update your data should there arise a need to do so. It is the responsibility of programme participants to ensure that their details are correct.
In the event that an award should be received from PLL LOT which consists of a benefit for two persons, the details of the accompanying person receiving the award listed on the PIT‑8C statement should also be provided, i.e. his or her date of birth, PESEL number (if the person has a PESEL number), full address of place of residence valid as of the last day of the calendar year, as well as (for accompanying persons paying income tax in Poland) the name and address of the Polish tax office competent for the place of residence of the accompanying person.
At the same time, we would like to inform that pursuant to Article 21(1)(68a) of the Act on Personal Income Tax, the value of complimentary benefits received from us in connection with our promotion or advertising activity is exempt from the Polish personal income tax – provided that the overall value of these benefits does not exceed the amount of PLN 200; the exemption does not apply to persons who are our employees or have a relation with us under civil law.
Seeing that the awards in the form of PLL LOT tickets under the “Collector” Programme are issued for participants of the programme as part of promotion and advertising of PLL LOT, they shall be subject to the above-mentioned tax exemption.
Awards in the form of PLL LOT tickets will be exempt from the Polish income tax, provided that the overall value of the benefit does not exceed PLN 200 (such awards will not be included in the PIT‑8C statement).
Tickets whose value exceeds PLN 200 and all other awards regardless of their value which have been received from PLL LOT will be included in the PIT‑8C statement and may be subject to taxation.