In connection with the requirements of the Polish tax law, PLL LOT is obliged to perform its reporting obligations concerning awards issued under the LOT Book&Collect Program to participants thereof.
In connection with the requirements of tax law considering taxation of awards, we kindly ask that you verify and update your details on the website of the “LOT Book&Collect” Program and enter the following details when editing your user profile: your full name, your date of birth, full address of your place of residence valid as of the last day of the calendar year in which you received the award and combination of your Social Security Number (6 last digits and date of birth 10 digits: date, month year). If you are a tax resident of Poland, we additionally ask you to provide your Polish tax identification number (NIP or PESEL) and name of Polish tax office competent for your place of residence in Poland.
These details are necessary in order for information on the awards received under the “LOT Book&Collect” Program in a given calendar year to be prepared and provided to you, in accordance with the requirements of the Polish (PIT-11 statement) tax law. We will send you the written statements required by the law by the end of February of the year following the calendar year in which we issued the award to you. The statement will also be sent to the Polish tax office for the place of residence of the taxpayer, or - in case of persons being tax residents of United States of America or Canada – to the Polish tax office competent for matters of taxation of foreign persons.
We kindly ask that you verify and update your data should there arise a need to do so. It is the responsibility of Program participants to ensure that their details are correct.
Participants of the Program receive awards from PLL LOT, which under Polish income tax law are considered taxable income classified as “income from other sources”, pursuant to the Polish Act of 26 July 1991 on Personal Income Tax.
At the same time, we would like to inform that pursuant to the Polish Act on Personal Income Tax, the value of 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.
Taken into account that the awards in the form of PLL LOT tickets under the “LOT Book&Collect” Program are issued for participants of the Program as part of promotion and advertising of PLL LOT, they shall be subject to the above-mentioned tax exemption from the Polish income tax.
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 reported in the PIT‑11 statement, issued pursuant to the Polish income tax legislation).
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‑11 statement.
Participants are responsible for payment of taxes and other public charges that may become payable on the received awards.