Bonus card

The prepaid bonus card is a Mastercard® payment card, accepted worldwide, and it can be used to pay online or using the phone (Google Pay™, Apple Pay). Upon request, we can prepare cards with acceptance limited to one or several selected areas, e.g. travel agencies, stores with household/electronic goods, perfume shops or sales points of the Client or its business partner.

Activities such as:

• loyalty and incentive programmes addressed to business partners (B2B),
• consumer programmes (B2C),
• sales campaigns,
• lotteries, competitions, discount sales.

Target group:

• manufacturers who look for methods of boosting their sales with the distributors (sales representatives of the distributor), salespeople in the stores or the final B2B customer.
• wholesaler chains looking for ways of boosting sales to their B2B customers.
• FMCG or HoReCa companies trying to reach the persons who are in charge of orders for their products.
• construction and industrial companies as well as interior fit-out companies that wish to establish permanent relationships with contractors (renovation or construction contractors or professionals, e.g. repair technicians).
• companies that conduct B2B business and wish to boost their sales and motivate their salespeople.
• companies that wish to promote and increase sales of their products and services among consumers.

• Highly customised reward – the participants of the programme/campaign choose it themselves; they can buy whatever they want – the reward will match their expectations and provide immediate gratification.
• Quickest availability – participants of the programme/campaign immediately receive the funds to reward specific activities performed, for instance, as part of the loyalty programme; quick top-up of cards during a single day.
• Easy management and logistics – the organiser does not require logistics facilities to store the rewards.
• Attractive rewards without an extensive reward inventory – the bonus card presents an unlimited range of rewards for the participants, who are free to select any reward they want.
• Flexibility of the reward – the cards can be customised to match the particular business, their amounts can easily be changed, and their appearance can be adapted to the visual identity of the brand that organises the programme.

Pursuant to Article 21(1)(6a), (68) and (68a) of the Personal Income Tax Act of 26 July 1991 (Journal of Laws of 2018, item 200, consolidated text, as amended) – PIT Act – natural persons are exempt from personal income tax, in particular, when they receive the following benefits free of charge:

• benefits provided as part of promotional or advertising activities – up to PLN 200 in a single instance – whereas the exemption does not apply to benefits provided, in particular, to the company’s own employees or contractors (subparagraph 68a);
• rewards related to discount sales of goods or services – up to PLN 2000 in a single instance – provided that the reward is not related to the business of the natural person (subparagraph 68);
• prizes won in a competition relating to science, culture, art, journalism or sports – up to PLN 2000 in a single instance (subparagraph 68);
• prizes in a competition organised and broadcast (announced) by mass media (press, radio and TV) – up to PLN 2000 in a single instance (subparagraph 68);
• prizes in a promotion lottery – up to PLN 2280 in a single instance (subparagraph 6a).

In the above-mentioned cases, the provider of the benefit (organiser) is not obliged to collect tax and submit the PIT-11 or PIT-8AR tax form.

 

 
If the criteria for the exemption are not met, the organiser of discount sales, competition or promotion lottery is obliged to collect tax at a flat-rate of 10% of reward value from the rewarded person / winner before issuing the reward/prize and pay
it to its tax office by the 20th day of the month following the month in which the tax was collected.
By the end of January of the year following the relevant fiscal year, in turn, the organiser sends the annual PIT-8AR tax form to the tax office. Regarding other benefits provided as part of promotional or advertising activities, the entity that issues such benefits normally prepares the PIT-11 information form and sends it to the natural person
and his or her tax office. The form has to be sent by the end of February of the following fiscal year.

Up to 2 weeks.