B2B contractor benefits in Poland – tax deductibility and the tax authorities’ changing position
Benefits provided to B2B contractors in Poland may qualify as tax-deductible expenses for corporate income tax purposes. However, the individual ruling issued by the Director of the National Tax Information (KIS) on 11 May 2026 (reference 0111-KDIB1-3.4010.40.2026.2.DW) indicates a more restrictive approach to B2B contractor benefits tax deductibility in Poland.... Read More →
Automotive accounting challenges in Poland – 7 areas requiring close financial control
Automotive accounting challenges in Poland arise primarily from complex manufacturing processes, high transaction volumes, extensive supply chains and the fact that many automotive businesses operate within multinational corporate groups. Particular attention is required in production and inventory valuation, accounting for unused production capacity, transfer pricing, cross-border transactions and the consistency... Read More →
Cloud services and withholding tax in Poland – Supreme Administrative Court of Poland (NSA) rulings on server infrastructure
A Polish company purchasing hosting or cloud capacity from a foreign provider should not assume that the payment falls outside withholding tax (WHT Poland). In its judgment of 4 March 2026, case no. II FSK 757/23, the Supreme Administrative Court of Poland (NSA) held that a server used for business... Read More →
Management board liability for accounting in Poland
Management board liability for accounting in Poland does not end when the company outsources its bookkeeping to an external accounting firm. In a Polish limited liability company (sp. z o.o.) or joint-stock company (S.A.), the management board acts as the head of the entity within the meaning of the Polish... Read More →
National Bank of Poland interest rates in October 2026
On October 6-7, 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 — October 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 →
Withholding tax on dividends in Poland – latest position of the Supreme Administrative Court of Poland (NSA)
The latest case law of the Supreme Administrative Court of Poland (NSA) clarifies several important conditions governing the withholding tax on dividends in Poland. The NSA has confirmed that a dividend recipient benefiting from an income-specific exemption in its country of residence does not, in itself, prevent the application of... Read More →
Energy prices in Europe: how much did electricity cost in August 2026?
Energy prices in Europe varied substantially in August 2026. Average wholesale day-ahead prices were around EUR 41/MWh in Finland, EUR 118/MWh in Spain, EUR 127/MWh in Germany and EUR 134/MWh in Poland, while Northern Italy approached EUR 177/MWh. For investors, this means that energy-intensive location decisions should consider not only... Read More →
Business Review Poland – September 2026
September 2026 brought a cluster of developments reaching into almost every corner of the finance and HR function for companies operating in Poland — from a fresh CJEU ruling on how transfer pricing adjustments interact with VAT, to a confirmed minimum wage rise for 2027 and the first published State... Read More →
Tax changes in Poland 2027 for businesses: what will change in PIT, CIT and lump-sum tax?
The planned tax changes in Poland 2027 include a new PIT scale, a 22% CIT rate for the largest taxpayers, restricted access to the lump-sum tax on recorded revenue and new taxation rules for certain related-party transactions. The revenue threshold for choosing the lump-sum regime is planned to fall from... Read More →
National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027
On 16 September 2026, the Polish Ministry of Finance announced that KSeF penalties in Poland for errors involving the National e-Invoicing System (KSeF) in Poland would be postponed until 31 December 2027. However, the change requires an amendment to the Polish VAT Act and is not yet binding law. The... Read More →
