E-invoices in KSeF – New FA(3) logical structure from 1 February 2026. What will change?
Starting from 1 February 2026, a new logical structure for e-invoices – FA(3) – will come into force in Poland. It will replace the current FA(2) format used in the National e-Invoicing System (KSeF). The Polish Ministry of Finance has already released a draft version of the new schema, with... Read More →
Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability of management board members for tax arrears of companies in Poland. In its judgment of 30 April 2025 in case C-278/24 (Genzyński), the Court supplemented and expanded upon its earlier... Read More →
Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges is determining which supply in the chain qualifies as the moving supply (and may therefore benefit from the 0% VAT... Read More →
Accounting for a transport company in Poland – a complete guide
The transport industry, which constitutes one of the pillars of both the Polish and international economy, is characterised by a high level of operational complexity and a strong dependency on legal regulations – particularly in the areas of taxation, HR, and finance. In such a dynamic and highly regulated business... Read More →
Digital accounting – going paperless as a source of competitive advantage for companies
Digital accounting is no longer a choice – it is becoming a necessity for companies that want to operate faster, more securely, and more consciously. Clinging to paper documents, manual data entry and archive binders increasingly means risk: slower operations, higher costs, and loss of competitive advantage. Implementing modern digital... Read More →
Full accounting in Poland vs. simplified accounting – obligations, differences and practical implications for businesses
The rules for maintaining accounting records in Poland are strictly defined by legal regulations, primarily the Polish Accounting Act of 29 September 1994, and the Personal Income Tax Act (PIT Act). Depending on the scale of activity, legal form, and level of revenue, entrepreneurs in Poland may apply simplified accounting... Read More →
Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter... Read More →
Draft amendment to Poland’s KSeF – mandatory e-invoicing from 2026, key changes and what it means for businesses
The Polish Ministry of Finance has published a new draft amendment to the VAT Act, which introduces the obligation to issue e-invoices via the National e-Invoicing System (KSeF). This system is set to become a universal and mandatory tool – first for large businesses, and later for all other VAT... Read More →
EU slows down ESG implementation. CSRD directive delayed, but still mandatory
The European Union has decided to postpone key ESG obligations. By adopting the “Stop-the-clock” mechanism, companies have gained additional time to implement the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD). This decision is a long-awaited response to businesses’ concerns about excessive regulatory burdens and... Read More →
Switching to Estonian CIT in Poland requires timeliness – even a minor delay may disqualify a taxpayer
Estonian CIT is a preferential corporate tax regime available in Poland, offering a simplified way to settle accounts with the tax office and reduce accounting obligations. Its benefits are substantial — tax deferral on reinvested profits, fewer formalities, and improved liquidity.However, switching to this regime requires strict compliance with formal... Read More →
