National Bank of Poland interest rates in May 2026
On May 5-6, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. MONETARY POLICY COUNCIL NBP Interest Rates — May 2026 Reference Rate BENCHMARK 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate... Read More →
Tax audits in Poland: how KSeF and JPK_CIT are changing tax supervision
Tax audits in Poland are entering a new stage of digitalisation. For companies, this means a change that goes much deeper than the implementation of the National e-Invoicing System (KSeF) in Poland or the preparation of systems for Standard Audit File for Corporate Income Tax reporting (JPK_CIT). The Polish tax... Read More →
Business Review Poland – April 2026
April 2026 brought further important developments for businesses operating in Poland, particularly in the areas of e-invoicing, HR and payroll compliance, corporate income tax, withholding tax and Estonian CIT. For entrepreneurs, these changes confirm the growing importance of structured internal procedures, reliable documentation and proactive tax risk management. In this... Read More →
Transport industry in Poland: the key tax and accounting challenges
The transport industry in Poland remains one of the more important segments of the economy. At the same time, it is also one of the areas where the scale of tax, payroll and operational risk is particularly high. For transport business owners, daily challenges no longer end with organising transport... Read More →
Self-billing in the National e-Invoicing System in Poland (KSeF) and VAT deduction
Self-billing in the National e-Invoicing System in Poland (KSeF) remains permissible, but after the individual tax ruling issued by the Director of the National Revenue Information (KIS) on 27 February 2026, this procedure can no longer be treated merely as a convenient organisational solution. The dispute is not about whether... Read More →
Company car in Estonian CIT in Poland – when 50% of expenses become hidden profit
A company car in Estonian CIT in Poland is often treated as a standard business tool. It may be used by managers, sales staff, management board members and employees responsible for client relations. The problem arises, however, when a company applies the Polish lump-sum taxation regime on company income commonly... Read More →
Withholding tax (WHT) on hosting services in Poland – Supreme Administrative Court of Poland (NSA) judgment
Withholding tax (WHT) has once again become one of the key issues for businesses in Poland making payments to foreign contractors. Following earlier disputes over digital and cloud-based services, this direction has been reinforced by judgments of the Supreme Administrative Court of Poland (NSA) issued in 2025. Of particular importance... Read More →
National e-Invoicing System in Poland (KSeF) and scam invoices: why document control is essential
National e-Invoicing System in Poland (KSeF) is changing how invoices are issued, received and circulated within a company, but it does not remove the need to verify them on the buyer’s side. The mere fact that a document has been retrieved from the system does not mean it should automatically... Read More →
Remote work from Poland and permanent establishment risk for foreign companies – Supreme Administrative Court of Poland (NSA) judgment
A permanent establishment in Poland is one of the key tax issues foreign companies should assess when hiring employees who work remotely from Poland. A judgment of 28 October 2025 issued by the Supreme Administrative Court of Poland (Naczelny Sąd Administracyjny, NSA) confirmed that an employee working from a private... Read More →
Contractual penalties and tax-deductible costs in Poland – a ruling by the Supreme Administrative Court of Poland (NSA)
Contractual penalties and tax-deductible costs in Poland are an important issue for businesses performing services, deliveries, construction projects and long-term contracts. The latest case law of the Supreme Administrative Court of Poland (NSA) confirms that not every contractual penalty is automatically excluded from tax-deductible costs. If a penalty is charged... Read More →
