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Czy w 2019 roku firma w Czechach opłaca się bardziej niż kiedykolwiek?

W drugiej połowie 2018 roku zanotowaliśmy znaczny wzrost zainteresowania przez polskich przedsiębiorców tematyką zakładania spółek „SRO” (odpowiednik polskiej „spółki z o.o.”) w Czechach. Prawdopodobnie jest to konsekwencją wprowadzenia przez ustawodawcę do polskiego porządku prawnego szeregu zmian w zakresie prawa podatkowego. W ich świetle zarejestrowanie firmy w formie spółki za południową granicą może być bardziej opłacalne niż kiedykolwiek.
Nieprzypadkowo na polskich ulicach coraz więcej luksusowych aut ma tablice z flagą Republiki Czeskiej. Od 1 stycznia 2019 roku w Polsce zmieniły się zasady opodatkowania leasingu, nabycia i używania samochodów osobowych w firmach. Restrykcje na gruncie podatku VAT rozszerzono na podatek dochodowy i wprowadzono m. in. limity przy leasingu operacyjnym pojazdów osobowych czy zmiany przy rozliczeniu aut osobowych użytkowanych firmowo i prywatnie.
Całkowicie odmiennie kształtuje się sytuacja przy rozliczaniu aut i pojazdów firmowych w Czechach, bowiem można odpisać całkowity koszt zakupu pojazdów, kosztów paliwa i napraw. Kolejnym atutem założenia spółki za południową granicą jest brak obowiązku zapłaty podatku akcyzowego przy zakupie pojazdu, ponieważ taki podatek w Czechach nie istnieje. Tymczasem w Polsce akcyza dla pojazdów z silnikiem do 2000 centymetrów sześciennych wynosi 3,1 % od ceny na umowie/fakturze, natomiast dla pojazdów powyżej 2000 centymetrów sześciennych podatek wzrasta już do 18,6 %. W konsekwencji zakup pojazdów (szczególnie luksusowych) i ich rejestracja w Czechach jest znacznie bardzie opłacalna niż w Polsce: jeśli zatem wartość pojazdu to pół miliona zł, w Czechach jego cena wyniesie 350 tys. zł, czyli 150 tys. zł tytułem VAT i akcyzy mniej niż w Polsce. Korzyści jest jeszcze więcej gdyż spółka SRO może bez limitu odliczać VAT ze wszystkich kosztów związanych z używaniem samochodu, np. z paliwa, napraw itd.
W pierwszej kolejności warto podkreślić, że rejestracja spółki w Czechach jest tańsza, zdecydowanie mniej sformalizowana niż w Polsce, a cały proces można zakończyć w ciągu 2 tygodni. Znacznym ułatwieniem jest także fakt, że minimalna kwota kapitału zakładowego wynosi 1 CZK. Kolejnym krokiem jest otwarcie rachunku bankowego i zarejestrowanie spółki do VAT. Dla osób, które chcą pominąć ww. etapy i zaoszczędzić czas najlepszą alternatywą jest zakup udziałów w istniejącej już spółce SRO. Dodatkowym atutem jest to, że większość istniejących już spółek posiada rejestrację do VAT, co pozwala zaoszczędzić czasem kilka miesięcy. Nowy nabywca wchodzi w ogół praw i obowiązków zbywcy. Siedzibą może być na początku biuro wirtualne, chociaż z czasem warto pomyśleć o faktycznej siedzibie.
Przy podjęciu decyzji o rejestracji spółki w Czechach należy także pamiętać, że podobnie jak w Polsce niektóre rodzaje działalności podlegają reglamentacji i wymagają dodatkowych licencji lub pozwoleń, co w konsekwencji może spowodować wydłużenie całego procesu jej założenia. Istnieją jednak pewne branże w których uzyskanie licencji jest dużo łatwiejsze niż w Polsce. Do jednej z nich należy zaliczyć spedycję. Zgodnie z obowiązującymi w Polsce przepisami, aby prowadzić firmę spedycyjną trzeba posiadać licencję, którą można uzyskać jedynie w przypadku posiadania certyfikatu kompetencji zawodowych. Certyfikat kompetencji zawodowych można uzyskać poprzez zaliczenie egzaminu, który składa z zagadnień m.in. prawa pracy, prawa handlowego, prawa finansowego, bezpieczeństwa w ruchu drogowym czy wymagań technicznych pojazdów. Ponadto, kolejnym ograniczeniem jest także posiadanie przez przedsiębiorcę zabezpieczenia finansowego, o którym mowa w ustawie o transporcie drogowym z dnia 6 września 2001 r. Takie wymogi nie obowiązują przy założeniu spółki na terenie Czech, co znacznie ułatwia osobowym zainteresowanym prowadzeniem takiej działalności wejście na rynek.
Wprowadzenie z początkiem roku kolejnych zmian (ograniczeń) do polskiego porządku prawnego oraz powyższe fakty pokazują z jakich przyczyn zakładanie spółek w Czechach staje się coraz bardziej popularne i korzystne dla przedsiębiorców.
Masz pytania ? Napisz do mnie maciej.rozycki(at)oniszczuk.com

Maciej Oniszczuk

Zobacz, również

451 Komentarze

  1. Jestem zainteresowany otwarciem spółki w Czechach.

  2. Witam,firma budowlana,jestem zainteresowany.

  3. Sklepy z e-papierosami w pl
    Jestem zainteresowany

  4. Witam prowadzimy firmę elektryczną . Jesteśmy zainteresowani współpracą. Proszę o kontakt . Pozdrawiam

  5. Jestem zainteresowany proszę o kontakt

  6. Jestem zainteresowany otwarciem lub kupnem gotowej SP z VAT i siedziba plus księgowość

  7. jestem zainteresowany otwarciem lub kupnem sp zoo w Czechach.
    branża budowlana.
    prosze o kontakt

  8. Proszę o kontakt. Również jestem zainteresowany

  9. Pomagam Polakom w pierwszych krokach prowadzenia biznesu w Czechach. Mieszkam w Czechach od 3lat i potwierdzam, że zainteresowanie tym krajem pod względem biznesowym rośnie.

  10. Jestem zainteresowany

  11. Jestem zainteresowany, branża gastronomiczna proszę o kontakt

  12. Witam, jestem zainteresowany, proszę o kontakt.

  13. Jestem zainteresowany otwarciem firmy vatowskiej. Budownictwo usługi i handel materiałami budowlanymi

  14. Jestem zainteresowany przeniesieniem firmy transportowej do czech

  15. Można jakiś kontakt do pani?

  16. Witam.
    Jestem zainteresowany przeniesieniem firmy transportowej do czech.
    Pozdrawiam..

  17. Witam.
    Jestem zainteresowany przeniesieniem firmy transportowej do czech.
    Pozdrawiam..

  18. witam jestem zainteresowany prowadze gastronomie

  19. Z Polski trzeba uciekać z firmą mam dosyć pracować na darmozjadów Morawiecki nie rozumie że na budżet z kosmosu kasa nie wplywa bardzo proszę o kontakt

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