Transfer pricing documentation and Estonian CIT in Poland – what the Supreme Administrative Court of Poland (NSA) ruling means for companies
Companies that have chosen the lump-sum taxation on corporate income in Poland, commonly referred to as Estonian CIT, still need to analyse their transfer pricing obligations. The issue of transfer pricing documentation and Estonian CIT is particularly important for companies operating within capital groups, companies with foreign shareholders and businesses... Read More →
VAT deduction for company cars in Poland: when mileage records may no longer protect your business
Under Polish VAT law, 100% VAT deduction for a company car is safe only when the vehicle is genuinely used exclusively for VAT-taxable business activity and the company can prove it with consistent documentation. For passenger cars, the key safeguards are timely VAT-26 filing, reliable mileage records and internal rules... Read More →
Tax deregulation in Poland: what Deregulation 2.0 may change for businesses
Tax deregulation in Poland under the announced Deregulation 2.0 package may simplify selected tax procedures, but it does not remove the taxpayer’s responsibility for correct settlements. The key proposals include pre-filled VAT returns, e-receipts issued through a free mobile application, a 5-year validity period for individual tax rulings, broader use... Read More →
Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know
Unregistered business activity in Poland and the Social Insurance Institution (ZUS) is a topic that may raise significant practical doubts for companies ordering services from individuals. Many entrepreneurs assume that if a person does not run a registered business, is not entered in the Central Register and Information on Business... Read More →
VAT deduction in investment projects in Poland: when a loan is not an ancillary transaction
VAT deduction in investment projects in Poland may be more complex than it initially appears, especially when a company incurs significant investment costs while also carrying out activities exempt from value added tax (VAT), such as granting interest-bearing loans to other entities within the same group. In practice, businesses often... Read More →
Transfer pricing adjustments in Poland under CIT rules – key principles for companies
Transfer pricing adjustments in Poland are particularly important for companies operating within capital groups, especially where settlements between related parties are calculated during the year on the basis of planned, budgeted or historical data. After the end of the tax year, it often turns out that actual costs, revenues or... 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 →
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 →
Withholding tax in Poland in numbers: what 2025 WHT statistics show
Withholding tax in Poland in numbers shows that WHT is no longer merely a technical obligation connected with cross-border payments. The 2025 statistics confirm that withholding tax remains one of the most sensitive areas of tax settlements in Poland — both in terms of the number of documents filed and... Read More →
