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 →
Tax residency in Poland: what business owners need to know when moving
Tax residency in Poland does not change solely because a taxpayer moves out of Poland, rents a property abroad or obtains a foreign tax residence certificate. It is necessary to establish whether the individual still has their centre of personal or economic interests in Poland or stays in Poland for... Read More →
National e-Invoicing System (KSeF) number in bank transfers in Poland from 2027 – new requirements for companies
From 1 January 2027, a number assigned by Poland’s National e-Invoicing System (KSeF) will be mandatory in bank transfers for certain payments relating to invoices covered by KSeF. The requirement will primarily apply where an active VAT taxpayer pays another active VAT taxpayer by bank transfer or another payment instrument... Read More →
VAT group in Poland – when should you set one up and what are the benefits?
A VAT group in Poland allows several related entities to account for VAT as a single taxable person. Transactions between VAT group members are outside the scope of VAT, while output and input VAT are settled jointly. This can reduce irrecoverable VAT, improve cash flow and simplify certain administrative obligations.... Read More →
CIT bad debt relief in Poland and instalment payments – Supreme Administrative Court of Poland (NSA) ruling
For CIT bad debt relief in Poland, where a large enterprise pays an amount owed to a micro, small or medium-sized enterprise in instalments, splitting the payment does not allow the statutory 60-day payment period to be extended. The Supreme Administrative Court of Poland (NSA) confirmed this in its judgment... Read More →
Transfer pricing adjustments and VAT in Poland – CJEU judgment
Transfer pricing adjustments and VAT in Poland cannot be assessed under a single automatic rule. In its judgment of 13 May 2026 in Case C-603/24, the Court of Justice of the European Union (CJEU) confirmed that a profitability adjustment does not become consideration for a service merely because specific costs... Read More →
National Bank of Poland interest rates in September 2026
On September 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. Monetary Policy Council NBP Interest Rates — September 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 →
Proposed changes to the VAT White List and split payment in Poland: will payment errors still affect tax-deductible costs?
The Polish government’s draft act amending the Personal Income Tax (PIT) Act and the Corporate Income Tax (CIT) Act proposes simplifying the rules for payments made to bank accounts outside the VAT White List and payments made without the mandatory split payment mechanism. It forms part of a broader deregulation... Read More →
