Business inspections in Poland in 2026: how tax and social security authorities use AI and risk analysis
Business inspections in Poland in 2026 are increasingly targeted at companies whose data indicates a higher risk of non-compliance. Between January and August 2026, the Social Insurance Institution (ZUS) identified irregularities in 90.1% of its inspections, with financial findings totalling PLN 373.3 million. In 2025, the National Revenue Administration (KAS)... Read More →
How to verify a company in Poland before doing business – a guide for foreign investors
To verify a company in Poland before doing business, foreign investors should check its registration in the National Court Register (KRS) or the Central Registration and Information on Business (CEIDG), VAT status, authorised representatives, financial statements and insolvency records. Most checks are free through official Polish registers. However, registration alone... Read More →
VAT deduction for company vehicles in Poland – cars, motorcycles, bicycles and electric scooters
In Poland, VAT deduction for company vehicles depends on the type of vehicle and how it is used for business purposes. In 2026, passenger cars and motorcycles used for both business and private journeys are generally subject to a 50% VAT deduction limit. A full 100% deduction is possible if... Read More →
B2B contractor benefits in Poland – tax deductibility and the tax authorities’ changing position
Benefits provided to B2B contractors in Poland may qualify as tax-deductible expenses for corporate income tax purposes. However, the individual ruling issued by the Director of the National Tax Information (KIS) on 11 May 2026 (reference 0111-KDIB1-3.4010.40.2026.2.DW) indicates a more restrictive approach to B2B contractor benefits tax deductibility in Poland.... Read More →
Automotive accounting challenges in Poland – 7 areas requiring close financial control
Automotive accounting challenges in Poland arise primarily from complex manufacturing processes, high transaction volumes, extensive supply chains and the fact that many automotive businesses operate within multinational corporate groups. Particular attention is required in production and inventory valuation, accounting for unused production capacity, transfer pricing, cross-border transactions and the consistency... Read More →
Cloud services and withholding tax in Poland – Supreme Administrative Court of Poland (NSA) rulings on server infrastructure
A Polish company purchasing hosting or cloud capacity from a foreign provider should not assume that the payment falls outside withholding tax (WHT Poland). In its judgment of 4 March 2026, case no. II FSK 757/23, the Supreme Administrative Court of Poland (NSA) held that a server used for business... Read More →
Management board liability for accounting in Poland
Management board liability for accounting in Poland does not end when the company outsources its bookkeeping to an external accounting firm. In a Polish limited liability company (sp. z o.o.) or joint-stock company (S.A.), the management board acts as the head of the entity within the meaning of the Polish... Read More →
National Bank of Poland interest rates in October 2026
On October 6-7, 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 — October 2026 Reference Rate Benchmark 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate 3.80%... Read More →
Withholding tax on dividends in Poland – latest position of the Supreme Administrative Court of Poland (NSA)
The latest case law of the Supreme Administrative Court of Poland (NSA) clarifies several important conditions governing the withholding tax on dividends in Poland. The NSA has confirmed that a dividend recipient benefiting from an income-specific exemption in its country of residence does not, in itself, prevent the application of... Read More →
Energy prices in Europe: how much did electricity cost in August 2026?
Energy prices in Europe varied substantially in August 2026. Average wholesale day-ahead prices were around EUR 41/MWh in Finland, EUR 118/MWh in Spain, EUR 127/MWh in Germany and EUR 134/MWh in Poland, while Northern Italy approached EUR 177/MWh. For investors, this means that energy-intensive location decisions should consider not only... Read More →
