Business Review Poland – August 2026
August brought a dense run of regulatory and judicial developments touching almost every area of doing business in Poland, from company law and labour rules to VAT compliance and payroll administration. For companies relying on accounting and bookkeeping services in Poland, tax advisory or HR and payroll outsourcing, keeping pace... Read More →
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 →
VAT in transport services in Poland: Rates, rules, and documentation obligations
Value added tax (VAT) in the transport sector in Poland is one of the key areas affecting the liquidity, regulatory compliance and competitiveness of businesses operating in this industry. This reflects the nature of transport activities, which often involve providing services to domestic, EU and non-EU clients. Each of these... Read More →
