Accounting books of foreign branches vs. JPK_CIT: what Polish tax authorities expect
Until recently, the accounting books of foreign branches were mainly associated with local reporting duties in the country where the branch operates and with feeding data into the Polish head office’s financial statements. With the introduction of structured reporting of accounting records under SAF-T for corporate income tax (JPK_CIT), the... Read More →
The National e-Invoicing System (KSeF) structured invoice for non-transaction transfers of own goods to an EU warehouse – is it required?
In Poland, the move to mandatory e-invoicing through the National e-Invoicing System (KSeF) is forcing businesses to revisit VAT scenarios that were previously treated as pure logistics. One of the most sensitive examples is the KSeF structured invoice for intra-Community transfers of own goods — i.e., moving your own stock... Read More →
Partner remuneration for managing the company as hidden profits in Estonian CIT in Poland
Hidden profits in Estonian CIT in Poland are becoming an increasingly practical risk area — especially where a company (or partnership taxed under the Estonian model) settles recurring benefits with its partners. An amending interpretation issued by the Head of the National Revenue Administration (KAS) on 7 November 2025 (ref.... Read More →
National Bank of Poland interest rates in March 2026
On March 3-4, 2026, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current National Bank of Poland interest rates: reference rate at 3.75% on an annual basis; lombard rate at 4.25% on an annual basis; deposit rate... Read More →
Foreigners in Poland: taxes for international employers and foreign employees
Tax obligations for foreigners in Poland rarely come down to just one topic. In practice, you often need to assess tax residency under Personal Income Tax (PIT), run payroll correctly (including employer withholding), determine VAT rules for domestic and cross-border transactions, and confirm when Social Insurance Institution (ZUS) contributions apply.... Read More →
Business Review Poland – February 2026
Remote work, accelerating digitisation, and tighter reporting expectations are reshaping how companies manage tax, compliance and payroll in Poland. Keeping up with these changes helps employers reduce risk, stay audit-ready, and avoid costly “surprises” when new rules meet real-life operating models. In this February 2026 review, we summarise the key... Read More →
Transfer pricing in Poland in 2026: schemas, forms and reporting changes
In 2026, transfer pricing remains one of the most demanding areas of Polish tax compliance. What matters more than ever is the quality and consistency of financial data reported in the Transfer Pricing Information form (TPR), Country-by-Country Reporting (CbC) and public CbC reporting (PCbCR) — and how well those figures... Read More →
Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting... Read More →
The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?
On 19 February 2026, Poland published a regulation of the Minister of Finance and Economy (dated 16 February 2026) extending the deadline for submitting accounting books for corporate income tax (CIT) purposes in the JPK_CIT structure. The change matters primarily for entities included in the first implementation wave — because... Read More →
Foreigners in Poland: register company in Poland – a practical setup guide
If you want to register company in Poland as a foreign investor, there are usually two main paths: registering a sole proprietorship (JDG) in the Central Registration and Information on Business (CEIDG) or setting up a company and registering it in the National Court Register (KRS). On top of that,... Read More →
