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 →
KSeF and Italian SdI system: comparing mandatory e-Invoicing models in Poland and Italy
The KSeF and Italian SdI system comparison is one of the most important reference points for businesses seeking to understand the direction of mandatory e-invoicing in Europe. Poland is implementing the National e-Invoicing System (KSeF) as a central platform for issuing and receiving structured invoices. Italy, in turn, has been... Read More →
JPK_KR_PD and foreign branches – new approach of the Polish tax authority to reporting accounting records
JPK_KR_PD and foreign branches has been one of the areas raising significant doubts since the introduction of new JPK_CIT obligations in Poland. JPK_KR_PD is the Polish Standard Audit File structure for reporting accounting books for corporate income tax purposes. The issue is particularly relevant for Polish companies that have self-accounting... Read More →
Invoice visualization in the National e-Invoicing System (KSeF) in Poland – when can a PDF create VAT risk?
Invoice visualization in the National e-Invoicing System (KSeF) in Poland is primarily intended to make the data stored in an XML file easier to read. It is not a separate commercial document that can be freely prepared according to a company’s own template without reference to the structured invoice submitted... Read More →
