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 →
ETS2 and transport companies in Poland – how to prepare for rising transport costs
ETS2 and transport companies in Poland is a topic that will directly affect operating costs, freight rate calculations and the profitability of transport contracts in the coming years. Although road transport companies will generally not purchase emission allowances directly, the ETS2 mechanism may increase fuel prices and, as a result,... Read More →
JPK reporting deadline in Poland extended – key information for companies
The JPK reporting deadline in Poland for income taxes has been officially extended after the Polish President signed the relevant amendment. On 11 June 2026, the President of the Republic of Poland signed an amendment to the Polish Personal Income Tax Act, the Corporate Income Tax Act and the Act... Read More →
National e-Invoicing System (KSeF) in Poland and VAT deduction – invoices in the system, outside the system and obligations of VAT-exempt taxpayers
The National e-Invoicing System (KSeF) in Poland and VAT deductionis a topic that requires companies to distinguish between several practical scenarios: an invoice issued and received through KSeF, an invoice issued outside the system despite the obligation to use it, and an invoice issued in offline or offline24 mode. The... Read More →
Polish company register: how to check or register a company in Poland
If you want to register a company in Poland, verify a Polish contractor or understand whether a Polish business actually exists, the first step is to know which public register to check. For foreign entrepreneurs, including those from the UK and the US, the Polish system may seem less intuitive... Read More →
EU list of non-cooperative jurisdictions 2026 – what it means for businesses in Poland
The EU list of non-cooperative jurisdictions 2026 was updated on 17 February 2026. The Council of the European Union added the Turks and Caicos Islands and Vietnam to the list, while Fiji, Samoa and Trinidad and Tobago were removed. Following the update, the list includes 10 jurisdictions. For companies operating... Read More →
Pay and Refund in Poland – a complicated withholding tax (WHT) refund procedure
The pay and refund in Poland mechanism is a withholding tax procedure that requires careful preparation, proper documentation analysis and strict compliance with statutory deadlines. In practice, it may significantly affect companies making cross-border payments from Poland, especially within international capital groups. Below we explain what the Polish pay and... Read More →
