Tax deregulation in Poland: what Deregulation 2.0 may change for businesses
Tax deregulation in Poland under the announced Deregulation 2.0 package may simplify selected tax procedures, but it does not remove the taxpayer’s responsibility for correct settlements. The key proposals include pre-filled VAT returns, e-receipts issued through a free mobile application, a 5-year validity period for individual tax rulings, broader use... Read More →
Accounting for LLC in Poland – obligations, rules and practical challenges
Accounting for LLC in Poland differs significantly from accounting for a sole proprietorship or a business using simplified records. This is mainly because a Polish limited liability company, commonly referred to as spółka z ograniczoną odpowiedzialnością (sp. z o.o.), is a separate legal entity with its own assets, liabilities and... Read More →
Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know
Unregistered business activity in Poland and the Social Insurance Institution (ZUS) is a topic that may raise significant practical doubts for companies ordering services from individuals. Many entrepreneurs assume that if a person does not run a registered business, is not entered in the Central Register and Information on Business... Read More →
National Bank of Poland interest rates in July 2026
On July 7-8, 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 — July 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 →
International corporations in Poland: why global companies choose the Polish market
Poland is no longer chosen by global companies only for labour-cost reasons. It is increasingly used as a location for technology, R&D, business services, manufacturing and logistics. According to ABSL, at the end of Q1 2025 Poland had 2,081 business services centres operated by 1,258 investors from 50 countries. Why... Read More →
Split payment mechanism and KSeF invoices in Poland – what changes for businesses?
The split payment mechanism and KSeF invoices in Poland are becoming an increasingly important practical issue for businesses, accounting departments and finance teams responsible for VAT settlements. Although the split payment mechanism itself is not new, payments for invoices issued through the National e-Invoicing System (KSeF) in Poland will require... Read More →
Business Review Poland – June 2026
June 2026 brought important regulatory and business developments for companies operating in Poland, especially in the areas of accounting services in Poland, tax services Poland, payroll services Poland, HR and payroll services in Poland, VAT in Poland, KSeF, JPK_CIT, business services Poland and compliance for international investors. For entrepreneurs, foreign... Read More →
VAT deduction in investment projects in Poland: when a loan is not an ancillary transaction
VAT deduction in investment projects in Poland may be more complex than it initially appears, especially when a company incurs significant investment costs while also carrying out activities exempt from value added tax (VAT), such as granting interest-bearing loans to other entities within the same group. In practice, businesses often... Read More →
Transfer pricing adjustments in Poland under CIT rules – key principles for companies
Transfer pricing adjustments in Poland are particularly important for companies operating within capital groups, especially where settlements between related parties are calculated during the year on the basis of planned, budgeted or historical data. After the end of the tax year, it often turns out that actual costs, revenues or... Read More →
Chart of accounts for JPK_CIT in Poland – practical preparation for new reporting obligations
The chart of accounts for JPK_CIT is one of the key areas that companies in Poland should review before the new income tax reporting obligations become effective. These obligations, introduced gradually for different groups of taxpayers, are not limited to the technical generation of a file from the accounting system.... Read More →
