Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting... Read More →
The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?
On 19 February 2026, Poland published a regulation of the Minister of Finance and Economy (dated 16 February 2026) extending the deadline for submitting accounting books for corporate income tax (CIT) purposes in the JPK_CIT structure. The change matters primarily for entities included in the first implementation wave — because... Read More →
Fixed establishment (FE) for National e-Invoicing System (KSeF) in Poland – MoF guidance of 28 January 2026 and practical implications for businesses
A fixed establishment (FE) is a VAT concept describing a situation where a taxpayer — despite having no registered office in Poland — has a sufficiently stable and organised presence in Poland (people and technical resources) that can genuinely take part in transactions. In Polish tax guidance, this concept is... Read More →
The National e-Invoicing System (KSeF) in Poland and the new JPK_VAT structure from 1 February 2026
From 1 February 2026, a new version of the Polish VAT reporting structure applies: JPK_V7M(3) for monthly VAT settlements and JPK_V7K(3) for quarterly settlements. The change applies under Polish tax law and affects all active VAT taxpayers in Poland submitting JPK_VAT files for periods starting from February 2026. The key... Read More →
VAT EU for businesses in Poland: rates, rules and the EU VAT number
VAT EU is one of the core tax areas affecting day-to-day settlements for companies operating in Poland and selling across the European Union. For foreign investors, e-commerce businesses and service providers, VAT EU rules influence pricing, invoicing, the sales model and the level of tax risk. Although VAT in the... Read More →
VAT refund in Poland for foreign companies: what you need to know
A VAT refund in Poland is an important issue for many foreign companies that incur business expenses in Poland and want to recover input VAT charged on Polish invoices. In practice, however, the mere fact that VAT was paid is not enough. The success of the whole process depends above... Read More →
Returning to Poland: tax settlement in the relocation year and taxation of foreign income – a complete guide for those returning from emigration (Part 4)
A return to Poland (especially after a longer break, e.g., returning to Poland after 10 years abroad) usually means a shift in your legal and tax environment: different forms, different deadlines — and, most importantly — different rules for determining where and to what extent you must settle your income.... Read More →
Withholding tax (WHT) in Poland: WH-OSC statements should not be filed too early
Withholding tax (WHT) remains one of the most sensitive areas of tax compliance in cross-border transactions under Polish tax law. Particular attention is required when applying the pay and refund mechanism, which – once a statutory payment threshold is exceeded – generally obliges the payer to withhold tax at the... Read More →
Combined Nomenclature 2026 (CN) – what’s changing and how it impacts businesses in Poland
From 1 January 2026, businesses must apply the updated Combined Nomenclature (CN 2026) for goods classification in the EU. For companies that import into Poland, export from Poland, or report intra-EU movements, this is not just a customs update. CN codes are part of your product master data and appear... Read More →
Draft postponement of the JPK_CIT reporting deadline – why it matters for businesses in Poland in 2026
The draft postponement of the JPK_CIT reporting deadline is a response to practical challenges faced by finance, accounting and tax teams during year-end closing in Poland. The obligation to report accounting-book data in JPK structures for income taxes (including, among others, JPK_KR_PD and JPK_ST_KR, collectively referred to as JPK_CIT) requires... Read More →
