PPWR in Poland: what companies need to know about EU packaging rules
The Packaging and Packaging Waste Regulation (PPWR) has, as a general rule, applied directly throughout the European Union since 12 August 2026. It covers all packaging and packaging waste, regardless of the material used. Companies operating in Poland should already verify their role in the supply chain, the composition of... Read More →
EU Inc. in Poland: what it means for foreign investors?
EU Inc. is a proposed EU-wide limited liability company form intended to harmonise core corporate rules across Member States, including Poland. It would offer online registration within 48 hours for up to EUR 100, no minimum share capital and a digital share register, but would not harmonise national taxation, labour... Read More →
How to choose an accounting firm in Poland: key selection criteria
If you are considering how to choose an accounting firm in Poland, the provider should be matched to the scale of your business, the processes being outsourced and management’s requirements for financial reporting and control. The assessment should cover not only price, but also team experience, scope of responsibility, backup... Read More →
Invoice mistakenly submitted to the National System of e-Invoices (KSeF) in Poland – must it be corrected to zero?
An invoice mistakenly submitted to the National System of e-Invoices (KSeF) in Poland after it had already been correctly issued and delivered to the buyer outside the system does not necessarily have to be corrected to zero. The Polish Ministry of Finance (MF) has indicated that a zero correction may... Read More →
VAT deduction on work clothing in Poland without a logo – when is it possible?
Can a business in Poland deduct VAT on work clothing without a logo? Yes. In certain circumstances, a business in Poland may deduct VAT on work clothing even if it does not carry a company logo. The absence of branding does not, by itself, eliminate the right to deduct VAT.... Read More →
Services provided to a company by a management board member in Poland – Voivodeship Administrative Court (WSA) ruling
A management board member in Poland may simultaneously operate their own business and provide paid services to the company in which they hold office, provided those services are genuinely separate from managing and representing the company. In its judgment of 8 April 2026, case no. III SA/Wa 2554/25, the Voivodeship... Read More →
In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?
In Poland, a buyer that has already deducted VAT from an original invoice should generally reduce input VAT in the period in which it receives an in-minus corrective invoice. It should not automatically reopen the period in which the original purchase was reported. For structured corrective invoices issued through the... Read More →
Employee commuting cost reimbursement in Poland: when does it create taxable income?
In Poland, a cash allowance or reimbursement covering an employee’s ordinary commute between home and their fixed workplace generally constitutes taxable employment income. Employer-organised bus transport may qualify for a specific personal income tax exemption, but the exemption depends on the type of vehicle and the way the benefit is... Read More →
Full accounting in Poland vs. simplified accounting – obligations, differences and practical implications for businesses
Under Polish accounting rules, full accounting is mandatory for certain entities regardless of revenue. For sole traders and certain partnerships of natural persons, the statutory threshold is EUR 2.5 million in net revenue from sales of goods and products in the previous financial year. For determining the obligation to keep... Read More →
Limited liability company vs limited partnership in Poland: key differences for shareholders and investors
When comparing a limited liability company vs limited partnership in Poland, a Polish limited liability company usually offers stronger protection for shareholders’ private assets, a clearer management structure and a more straightforward route for bringing in an investor. A Polish limited partnership may be more suitable when the partners want... Read More →
