Self-billing in the National e-Invoicing System in Poland (KSeF) and VAT deduction
Self-billing in the National e-Invoicing System in Poland (KSeF) remains permissible, but after the individual tax ruling issued by the Director of the National Revenue Information (KIS) on 27 February 2026, this procedure can no longer be treated merely as a convenient organisational solution. The dispute is not about whether... Read More →
Company car in Estonian CIT in Poland – when 50% of expenses become hidden profit
A company car in Estonian CIT in Poland is often treated as a standard business tool. It may be used by managers, sales staff, management board members and employees responsible for client relations. The problem arises, however, when a company applies the Polish lump-sum taxation regime on company income commonly... Read More →
Withholding tax (WHT) on hosting services in Poland – Supreme Administrative Court of Poland (NSA) judgment
Withholding tax (WHT) has once again become one of the key issues for businesses in Poland making payments to foreign contractors. Following earlier disputes over digital and cloud-based services, this direction has been reinforced by judgments of the Supreme Administrative Court of Poland (NSA) issued in 2025. Of particular importance... Read More →
National e-Invoicing System in Poland (KSeF) and scam invoices: why document control is essential
National e-Invoicing System in Poland (KSeF) is changing how invoices are issued, received and circulated within a company, but it does not remove the need to verify them on the buyer’s side. The mere fact that a document has been retrieved from the system does not mean it should automatically... Read More →
Remote work from Poland and permanent establishment risk for foreign companies – Supreme Administrative Court of Poland (NSA) judgment
A permanent establishment in Poland is one of the key tax issues foreign companies should assess when hiring employees who work remotely from Poland. A judgment of 28 October 2025 issued by the Supreme Administrative Court of Poland (Naczelny Sąd Administracyjny, NSA) confirmed that an employee working from a private... Read More →
Contractual penalties and tax-deductible costs in Poland – a ruling by the Supreme Administrative Court of Poland (NSA)
Contractual penalties and tax-deductible costs in Poland are an important issue for businesses performing services, deliveries, construction projects and long-term contracts. The latest case law of the Supreme Administrative Court of Poland (NSA) confirms that not every contractual penalty is automatically excluded from tax-deductible costs. If a penalty is charged... Read More →
National Bank of Poland interest rates in April 2026
On April 8-9, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. 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 at 3.25% on an... Read More →
Business Review Poland – March 2026
March 2026 brought several important tax, legal and HR developments in Poland. For businesses, this means an increasing need to monitor regulatory changes closely, not only from the perspective of formal compliance, but also in terms of process organisation, data quality and practical readiness to respond to new obligations. In... Read More →
Customer Invoice Portal – a new tool supporting document workflow in the era of the National e-Invoicing System (KSeF) in Poland
Efficient document workflow now has a direct impact on how a company organises its work, how smoothly accounting processes are completed on time, and how effectively teams collaborate. As changes related to the National e-Invoicing System (KSeF) continue to reshape business processes in Poland, tools that not only enable document... Read More →
Seconding employees to Poland and PIT obligations
Seconding employees to Poland now requires a much broader analysis than simply checking how long an employee will stay in the country. For foreign companies and international groups, the key issue is not only where the employment contract was formally signed, but also who actually benefits from the employee’s work,... Read More →
