National E-Invoicing System (KSeF) in Poland – summary of work and full schedule of changes. What has already happened and what else awaits entrepreneurs?
The National e-Invoice System (KSeF) in Poland is one of the most complex digitisation projects implemented in the Polish administration in recent years. Its aim is to standardise the circulation of invoices, increase data security, speed up accounting processes and automate settlements. At the end of November 2025, work on... Read More →
Returning to Poland: tax relief for returnees – a complete guide for those returning from emigration (Part 1)
Returning to Poland after years of emigration is a huge life change for many people. In addition to new family and professional challenges, there are also formal issues to deal with, including those related to taxes. One of the most important tools supporting people who decide to return to Poland... Read More →
A branch of a foreign company with the same tax identification number (NIP) as the parent company – confirmation in the interpretation of the National Tax Information Office (KIS) in Poland
The Director of National Tax Information Office (KIS), in an individual interpretation of 22 August 2025 (ref. 0111-KDIB3-2.4018.8.2024.10.MGO), confirmed that a branch of a foreign company may use the tax identification number (NIP) assigned to the parent company. This position was issued following the ruling of the Supreme Administrative Court... Read More →
Draft regulation: new invoice markings in JPK_VAT in connection with KSeF
The Ministry of Finance has published a draft regulation adapting the structure of JPK_VAT to the mandatory KSeF. Although the document is still at the consultation stage, it provides for significant changes in the way invoices are reported, including the obligation to display the KSeF number on the purchase side... Read More →
A member of the management board may defend themselves against the Polish tax authorities – general interpretation by the Minister of Finance
A new general interpretation of the Polish Minister of Finance and Economy (DTS2.8012.5.2025) clarifies the rules for applying Article 116 of the Tax Ordinance following the CJEU judgments in the Adjak and Genzyński cases. Board members gain broader rights of defence – they may challenge the basis for the company’s... Read More →
EUDR Regulation – new obligations for companies in Poland from 30 December 2025
Update (January 2026) EU institutions have once again postponed the application of the EUDR Regulation. The new deadline is 30 December 2026 for large and medium-sized companies and 30 June 2027 for micro and small enterprises. More details on the reasons for the postponement and its practical implications for businesses... Read More →
Innovation reliefs – a comprehensive guide for entrepreneurs in Poland
Innovation reliefs are currently one of the key tools supporting the development and competitiveness of companies in Poland. They include a set of tax preferences designed to encourage entrepreneurs to invest in new technologies, products and solutions that improve their operations. These include, among others, tax relief for research and... Read More →
Company tax residence – actual management abroad and country of taxation
Remote working and international management structures lead to situations where companies registered in Poland are actually managed from another country – e.g. by members of the management board residing in Germany, the Netherlands or Austria. This situation can have very serious tax consequences. In particular, it may lead to a... Read More →
Transfer pricing in the spotlight of the tax authorities – a growing risk for companies in Poland
The tax authorities are gradually moving from spot checks to systematic supervision of taxpayers’ settlements, focusing on areas that may lead to understatement of income or transfer of profits outside Poland. The increase in the value of income reassessments and the development of analytical tools such as JPK_CIT and KSeF... Read More →
Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)
In its judgment of 4 September 2025 in Arcomet Towercranes (C-726/23), the Court of Justice of the European Union took a position on intra-group settlements between related companies. The CJEU ruled that the equalisation of operating margins between entities within the same group may constitute a supply of services for... Read More →
