Third-party data breach in Poland – what should your company do under GDPR?
When business information is exposed through an external provider’s systems, the affected company should establish which data has been compromised, secure access credentials and assess the potential for financial fraud. If the incident also involves personal data for which the company is the controller, its GDPR obligations must be assessed.... Read More →
Business inspections in Poland in 2026: how tax and social security authorities use AI and risk analysis
Business inspections in Poland in 2026 are increasingly targeted at companies whose data indicates a higher risk of non-compliance. Between January and August 2026, the Social Insurance Institution (ZUS) identified irregularities in 90.1% of its inspections, with financial findings totalling PLN 373.3 million. In 2025, the National Revenue Administration (KAS)... 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 →
VAT deduction for company vehicles in Poland – cars, motorcycles, bicycles and electric scooters
In Poland, VAT deduction for company vehicles depends on the type of vehicle and how it is used for business purposes. In 2026, passenger cars and motorcycles used for both business and private journeys are generally subject to a 50% VAT deduction limit. A full 100% deduction is possible if... Read More →
B2B contractor benefits in Poland – tax deductibility and the tax authorities’ changing position
Benefits provided to B2B contractors in Poland may qualify as tax-deductible expenses for corporate income tax purposes. However, the individual ruling issued by the Director of the National Tax Information (KIS) on 11 May 2026 (reference 0111-KDIB1-3.4010.40.2026.2.DW) indicates a more restrictive approach to B2B contractor benefits tax deductibility in Poland.... Read More →
Cloud services and withholding tax in Poland – Supreme Administrative Court of Poland (NSA) rulings on server infrastructure
A Polish company purchasing hosting or cloud capacity from a foreign provider should not assume that the payment falls outside withholding tax (WHT Poland). In its judgment of 4 March 2026, case no. II FSK 757/23, the Supreme Administrative Court of Poland (NSA) held that a server used for business... Read More →
Withholding tax on dividends in Poland – latest position of the Supreme Administrative Court of Poland (NSA)
The latest case law of the Supreme Administrative Court of Poland (NSA) clarifies several important conditions governing the withholding tax on dividends in Poland. The NSA has confirmed that a dividend recipient benefiting from an income-specific exemption in its country of residence does not, in itself, prevent the application of... 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 →
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 →
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 →
