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 →
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 →
Do invoices for services supplied abroad have to be issued through Poland’s KSeF?
In many cases, Polish businesses must report invoices for services supplied abroad through the National e-Invoicing System (KSeF), even when the services are taxable in another country. The obligation depends primarily on whether Polish invoicing rules apply, who is required to account for VAT and whether a statutory exclusion from... Read More →
Business Review Poland – July 2026
For businesses that depend on accounting and bookkeeping services in Poland, tax advisory in Poland, VAT compliance, and HR and payroll Poland outsourcing, July 2026 was a demanding month — with changes reaching tax-scheme reporting, e-invoicing in the National e-Invoicing System (KSeF), the split payment mechanism, company-car VAT, labour-law enforcement... Read More →
MDR changes in Poland 2026: what companies must do before 1 October
From 1 October 2026, Poland’s Mandatory Disclosure Rules (MDR) will generally apply only to reportable cross-border arrangements. VAT and excise arrangements will fall outside the MDR framework, while the separate supporting-party role and the statutory requirement to maintain an internal MDR procedure will be removed. Companies should nevertheless reassess participant... Read More →
Transfer pricing and withholding tax in Poland: when do they affect each other?
Under Polish tax law, transfer pricing can directly affect withholding tax in Poland when a Polish company pays interest or royalties to a foreign related party. A WHT exemption or reduced rate may apply only to the arm’s length portion of the payment. Any excess may trigger both a transfer... Read More →
