Higher penalties for fiscal misdemeanours and fiscal crimes from 1 January 2026 – a real risk for businesses in Poland
Tax penalties in Poland 2026 have increased significantly as of 1 January 2026. With the start of the year, important changes took effect that materially tighten taxpayer liability — especially for entrepreneurs and companies — for breaches of Polish tax rules. Even though there has been no formal amendment to... Read More →
New regulations for Poland’s National E-Invoicing System (KSeF) for 2026. Key changes for businesses
The National E-Invoicing System (KSeF) in Poland is entering a new phase – the Polish Minister of Finance and Economy has signed four key executive regulations that specify the functioning of KSeF. The documents explain, among other things, when there is no obligation to issue structured invoices in KSeF, how... Read More →
EUDR Regulation postponed – what does the deferral mean for businesses?
The EUDR Regulation – the EU’s anti-deforestation regulation – has once again been postponed. Originally scheduled to come into effect on 30 December 2025, the deadline has been extended by EU institutions for another year. The EUDR Regulation will now apply as of 30 December 2026, while micro and small... Read More →
Returning to Poland: HR and payroll formalities when taking up employment after years abroad – a complete guide for those returning from emigration (Part 3)
Returning to Poland from abroad involves not only organising your personal matters, but also the need to correctly enter the Polish social security, health insurance and employee settlement systems. For people returning to Poland from emigration, the following are of key importance: correct registration with the Social Insurance Institution (ZUS),... Read More →
Important changes to obtaining a PESEL number in Poland for foreigners as of 1 January 2026 – what entrepreneurs and board members need to know
On 1 January 2026, significant changes in the procedure for assigning PESEL (Universal Electronic System for Registration of the Population) numbers to foreigners came into force in Poland. Although for many people this may sound like just another administrative formality, in practice the new regulations may have a real impact... Read More →
National Bank of Poland interest rates in January 2026
On January 13-14, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. Current National Bank of Poland interest rates: reference rate at 4.00% on an annual basis; lombard rate at 4.50% on an annual basis; deposit rate at 3.50% on an annual... Read More →
Doing business in Poland 2026: 2025 regulatory & tax changes (KSeF, VAT, WHT, Payroll)
2025 delivered a dense package of regulatory reforms and market signals that will reshape operating costs, compliance requirements, and strategic planning for 2026. Tracking these changes is no longer optional: when new rules hit day-to-day finance, HR, and invoicing workflows, the risk of penalties, reporting errors, process disruption, and unexpected... Read More →
Returning to Poland: how to determine tax residency and avoid double taxation – a complete guide for those returning from emigration (Part 2)
Returning to Poland from emigration is a decision that brings not only emotional and life changes, but also very specific tax consequences. For many people returning from Germany, the United Kingdom or other EU countries, tax residence and the risk of double taxation become key issues. In this part of... Read More →
Accounting in Poland in 2026 – what a foreign entrepreneur should know
Poland remains one of the most attractive markets in Central and Eastern Europe for foreign investors and entrepreneurs. A stable economy, access to the EU market and a well-developed business infrastructure mean that an increasing number of companies decide to start their operations here. One of the key areas that... Read More →
Tax residency certificate as a condition for applying a Double Taxation Agreement (DTA) to withholding tax (WHT) in Poland – Polish Supreme Administrative Court (NSA) ruling
A tax residency certificate is now a key document for Polish withholding tax (WHT) payers. It determines whether the preferences of a Double Taxation Agreement (DTA) can be applied or whether tax must be collected at the domestic rate. The judgment of the Supreme Administrative Court (NSA) of 20 August... Read More →
