Business Review Poland – September 2026
September 2026 brought a cluster of developments reaching into almost every corner of the finance and HR function for companies operating in Poland — from a fresh CJEU ruling on how transfer pricing adjustments interact with VAT, to a confirmed minimum wage rise for 2027 and the first published State... Read More →
What is full accounting in Poland, and who does it apply to?
Full accounting in Poland means keeping accounting books in accordance with the Polish Accounting Act. For some businesses, the obligation results directly from their legal form. For individuals and certain partnerships of individuals, it depends on net revenue from the sale of goods and products in the previous financial year.... 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 →
National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027
On 16 September 2026, the Polish Ministry of Finance announced that KSeF penalties in Poland for errors involving the National e-Invoicing System (KSeF) in Poland would be postponed until 31 December 2027. However, the change requires an amendment to the Polish VAT Act and is not yet binding law. The... 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 →
National e-Invoicing System (KSeF) number in bank transfers in Poland from 2027 – new requirements for companies
From 1 January 2027, a number assigned by Poland’s National e-Invoicing System (KSeF) will be mandatory in bank transfers for certain payments relating to invoices covered by KSeF. The requirement will primarily apply where an active VAT taxpayer pays another active VAT taxpayer by bank transfer or another payment instrument... Read More →
Company incorporation in Poland – a guide for foreign investors
Company incorporation in Poland enables foreign entrepreneurs and international companies to establish a legal presence in Poland. One of the most commonly considered structures is a Polish limited liability company (sp. z o.o.), which requires minimum share capital of PLN 5,000. Company registration is carried out electronically through the National... 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 →
CIT bad debt relief in Poland and instalment payments – Supreme Administrative Court of Poland (NSA) ruling
For CIT bad debt relief in Poland, where a large enterprise pays an amount owed to a micro, small or medium-sized enterprise in instalments, splitting the payment does not allow the statutory 60-day payment period to be extended. The Supreme Administrative Court of Poland (NSA) confirmed this in its judgment... Read More →
New Polish Classification of Economic Activities (PKD 2025) – Key changes and obligations for entrepreneurs
On 1 January 2025, the new Polish Classification of Economic Activities (PKD 2025) came into force, replacing the previous PKD 2007. These changes were introduced by the Regulation of the Council of Ministers of 18 December 2024, published in the Journal of Laws of 27 December 2024 (item 1936). This... Read More →
