Can a late invoice for a service from a previous month be accounted for in the current period?

For VAT purposes, the settlement period depends on when the tax point arises and when the invoice is received. For domestic purchases, input VAT can generally be deducted once the invoice has been received, taking into account the statutory deduction periods. For imported services, output VAT may need to be reported in the period in which the tax point arose, even if the document arrived later. For CIT purposes, the nature of the cost and the date on which it was incurred must be determined separately.

When does the VAT tax point arise for services in Poland?

As a rule, the tax point arises when the service is performed. For services settled periodically, the service is deemed to be performed at the end of the agreed settlement period. Special rules apply in some cases, so the invoice date does not always determine when VAT is accounted for.

What is KSeF and what is it used for?

KSeF (Krajowy System e-Faktur, the National e-Invoice System) is a government system used to issue, transmit, receive, share and store structured invoices. Once an invoice has been accepted, the system assigns it a unique KSeF number. Access is available to the taxpayer or to a person or entity authorised by the taxpayer, such as an accounting firm.

What is the import of services, and does it also apply to services purchased from outside the EU?

The import of services can arise both when buying from a supplier in the EU and from a supplier outside the EU. In a typical B2B transaction where the place of supply is Poland, the Polish buyer accounts for output VAT at the rate applicable to the service and, if the conditions are met, can deduct input VAT at the same time.

Who should submit the ZAW-FA form in Poland?

ZAW-FA is submitted primarily by an entity other than a natural person that cannot authenticate itself with a qualified electronic seal containing its NIP (Polish tax identification number). The form designates the first natural person authorised to manage the entity’s permissions in KSeF. The notification is filed with the competent head of the tax office, either on paper or electronically via e-Urząd Skarbowy (the Polish tax authority’s online portal).

When is KSeF mandatory in Poland?

The obligation to issue invoices in KSeF is being introduced in stages: from 1 February 2026 for taxpayers whose gross sales in 2024 exceeded PLN 200 million, and from 1 April 2026 for all other taxpayers. Until the end of 2026, a temporary relief applies to taxpayers whose monthly sales documented by invoices do not exceed PLN 10,000 gross. Receiving invoices through KSeF has been mandatory since 1 February 2026.

Is interest paid to a foreign shareholder subject to withholding tax in Poland?

As a rule, interest paid by a Polish company to a non-resident is subject to withholding tax in Poland. The domestic rate can sometimes be reduced under the applicable double taxation treaty, or a statutory exemption can be applied if all conditions are met. The payer should hold a valid certificate of tax residence, exercise due diligence and verify, among other things, the beneficial owner status and the pay and refund rules.

Can a single advance invoice be issued for a service provided over several months?

This is possible under certain billing models, but the invoicing method must reflect the contract, the payment terms and the rules on when the tax point arises. For continuous or periodically settled services, the end of the settlement period is key, and receiving an advance payment may bring VAT forward. Before issuing the invoice, it is worth checking the specific schedule of services and payments.

Are services supplied by a Polish company to a UK customer subject to 0% VAT?

Not always. For most B2B services, the place of supply is the country where the customer is established. In that case, a service supplied to a UK business is generally not subject to VAT in Poland, which is not the same as applying the 0% rate. There are exceptions to this rule, including services related to real estate, admission to events and transport.

What VAT rate applies to the import of services in Poland?

There is no single VAT rate assigned to the import of services. The Polish buyer applies the rate or exemption applicable to the specific service, as if it had been supplied in Poland. The place of supply must first be correctly determined, and it must be checked whether a special rule applies to the particular service.

Which documents are not sent to KSeF?

Documents that are not sent to KSeF include pro forma invoices, internal invoices and vouchers, debit notes (noty obciążeniowe) and credit notes (noty uznaniowe). Since 1 February 2026, corrective notes (noty korygujące) are also no longer issued. Whether a document must be sent to KSeF depends on its legal nature, not on the name used for it in the accounting system.

Can an accounting firm get access to a client’s KSeF account?

Yes. The taxpayer can grant permissions to a natural person or an entity, including an accounting firm. The scope of access should reflect the tasks performed, for example issuing or receiving invoices and managing permissions. Before the service starts, it is worth agreeing on roles, responsibilities and how documents will be exchanged.

Which powers of attorney does an accounting firm need to handle a client’s tax matters electronically in Poland?

It depends on the tasks entrusted. UPL-1 authorises the signing of electronic tax returns, PPO-1 is a general power of attorney to act in tax matters, and authorisations for the organisation’s account in e-Urząd Skarbowy allow the use of specific account functions. The documents should match the actual scope of services and be revoked when the cooperation ends.

Is every product imported from China subject to excise duty in Poland?

No. Importing goods may give rise to customs duty and import VAT, but excise duty applies only to specific excise goods and passenger cars. The charges depend on the tariff classification, the CN code, the origin and the value of the goods. Before importing, it is worth verifying the CN code and the current tariff measures in ISZTAR4 (the Polish customs tariff database).

Is a passenger car bought abroad subject to excise duty in Poland?

As a rule, yes, if a passenger car not previously registered in Poland is imported or acquired intra-Community. The amount of excise duty depends on factors such as the tax base, the type of drive and the engine capacity. Before registration, the obligation must be established, the relevant return filed and the tax paid on time.

How can I obtain an official certificate of VAT or EU VAT taxpayer status in Poland?

An application for the certificate can be filed electronically via e-Urząd Skarbowy (the Polish tax authority’s online portal) or in another permitted form. The certificate confirms the taxpayer’s status on a specified date. In many day-to-day situations, checking the taxpayer in the Polish VAT register or in the VIES system is sufficient, but a formal certificate may be required at the request of a business partner or an institution.

Can an accounting firm provide full HR and payroll services in English?

Yes. The scope can include payroll calculation, payroll lists, ZUS and PIT returns, handling of contracts, annual leave, sick leave and PPK, as well as reporting to the foreign head office. Before the cooperation starts, the division of responsibilities, the deadlines for submitting data and the language of working documentation should be clearly agreed. Learn more about getsix® payroll services in Poland.

Does a foreign management board member need a Polish PESEL number to sign documents electronically?

Not always. In many processes, a qualified electronic signature issued in accordance with the eIDAS Regulation can be used. However, the requirements depend on the specific system and form. In KSeF, the absence of a PESEL may require the qualified signature details to be specified, and some official matters may require an additional update of the foreign national’s data.

Which documents are needed to start working with an accounting firm in Poland?

The documents depend on the legal form and the services, but usually include the company’s registration documents, the articles of association, details of management board members and ultimate beneficial owners, and information on bank accounts, VAT registration, contracts, employees and previous tax settlements. The appropriate tax and ZUS powers of attorney are also required, and the method of exchanging documents should be agreed.

When does an expense become a tax-deductible cost for CIT purposes in Poland?

The timing depends primarily on whether the cost is directly or indirectly related to revenue. For indirect costs, the date on which the cost is incurred is, as a rule, the date it is recorded in the accounting books on the basis of an invoice or another document, except for provisions and accrued expenses. The payment date alone therefore does not determine when a cost is recognised for CIT.

What should an employer do if PPK (Employee Capital Plans) contributions were not paid on time?

The employer should promptly identify the arrears, calculate and transfer the missing contributions, and correct the documentation and payrolls where necessary. Late payment of contributions may constitute a petty offence and give rise to liability. How the correction is made depends on the cause and the period concerned, so it is worth agreeing on it with the financial institution and the payroll team.

What is the ZUS PEL power of attorney used for?

The PEL form is used to authorise a designated person to handle matters with ZUS (the Polish Social Insurance Institution) on behalf of a contribution payer or an insured person. The scope of the power of attorney can be limited. If a company outsources HR and payroll to an external provider, it should also make sure that authorisations are kept up to date and revoked when the cooperation ends.

Why can getsix® be cost-effective even if it is not the cheapest provider?

When choosing a partner for accounting, HR and payroll, or tax services, it is worth comparing not only the monthly service fee but also the total cost of supporting your business. This includes the time required to coordinate providers, manage the flow of information, monitor deadlines and reporting, as well as the potential cost of errors and subsequent corrections. Working with getsix® can be economically beneficial primarily because: you have fewer service providers to coordinate – accounting, HR and payroll, tax advisory, legal support, consulting and digital solutions can be coordinated within a single service model; you have one main point of contact – a dedicated Client Manager coordinates cooperation between the relevant specialist teams, so you do not have to manage each service as a separate project; you can reduce costs associated with risk and errors – structured processes, specialised teams and a quality management system help reduce the risk of corrections, delays and compliance issues; you can communicate directly in Polish, English or German – this facilitates cooperation between a Polish entity and its international headquarters and reduces the need for additional translation of financial information; the scope of services can grow with your business – from standard accounting or payroll support to more advanced reporting, advisory services, process automation and solutions for corporate groups; knowledge about your business remains within the team rather than with one individual – a team-based service model supports continuity even when personnel changes occur. A lower price for an individual service does not therefore always translate into a lower overall cost of running a business. getsix® focuses on reducing the total cost of organising and coordinating finance and administrative functions, together with the associated risks.

What is the current minimum wage in Poland?

In 2026, the statutory minimum wage in Poland is PLN 4,806 gross per month. From 1 January 2027, it will increase to PLN 4,950 gross per month.For specified civil-law contracts, the statutory minimum hourly rate is:PLN 31.40 gross per hour in 2026,PLN 32.30 gross per hour from 1 January 2027.The new rates for 2027 were established by the Regulation of the Council of Ministers of 14 September 2026. No second increase during 2027 is provided for.

What happens if an employer pays less than the minimum wage in Poland?

Businesses that fail to comply with statutory remuneration requirements may face penalties.Failure to pay remuneration due to an employee or unlawfully reducing that remuneration may result in a fine of PLN 2,000 to PLN 60,000.For specified contracts of mandate and service contracts, paying less than the statutory minimum hourly rate may result in a fine of PLN 1,000 to PLN 30,000.Breaches may also lead to inspections by the National Labour Inspectorate (PIP). Employees may pursue claims for unpaid remuneration.

How does the minimum wage affect businesses in Poland?

An increase in the minimum wage can have both positive and challenging effects on businesses.Benefits:Higher employee income can support purchasing power.Higher remuneration can positively affect an employer’s attractiveness in the labour market.Challenges:Higher employment costs may create additional pressure, particularly for smaller businesses and labour-intensive sectors.Businesses need to update remuneration budgets and HR and payroll system parameters to reflect the new rates.The new minimum hourly rate must also be reflected in specified civil-law contracts.Businesses employing larger numbers of people whose remuneration is close to the statutory minimum should take the impact of the increase into account when planning their overall payroll budgets.

Are there exceptions or special rules for the minimum wage in Poland?

Yes. Different rules apply depending on the form of employment or engagement:For part-time employees, the required minimum remuneration is adjusted according to working time.Freelancers and self-employed individuals working under B2B arrangements are not subject to the monthly minimum wage applicable to employees. However, the statutory minimum hourly rate may apply to certain civil-law arrangements.The minimum hourly rate applies in particular to specified contracts of mandate (umowa zlecenie) and contracts for the provision of services where the statutory conditions are met.The statutory minimum wage is also not necessarily the same as the basic salary specified in an employment contract. Certain remuneration components are excluded when assessing compliance with the minimum wage, including overtime pay, night-work allowances, length-of-service allowances and jubilee awards.

What deductions apply to the minimum wage in Poland?

The Polish minimum wage is stated as a gross amount. Employee social security contributions, health insurance contributions and, where applicable, personal income tax (PIT) are therefore deducted from gross remuneration.At a gross salary of PLN 4,950, an illustrative employee may receive approximately PLN 3,703.93 net per month in 2027.This calculation applies to an employee over the age of 26, with standard monthly tax-deductible employee costs of PLN 250, a submitted PIT-2 declaration and no participation in Employee Capital Plans (PPK). The actual net amount may differ depending on the employee’s individual tax circumstances.Employers incur additional employment costs. At a gross salary of PLN 4,950, the total monthly employer cost may amount to approximately PLN 5,963.77. This calculation assumes, among other things, an accident insurance contribution rate of 1.67% and no employer-financed PPK contributions.

How has the minimum wage in Poland changed in recent years?

Poland’s minimum wage has increased regularly in recent years. The table below shows the applicable rates:YearGross monthly minimum wageGross minimum hourly rate2021PLN 2,800PLN 18.302022PLN 3,010PLN 19.702023PLN 3,490 (Jan–Jun) / PLN 3,600 (Jul–Dec)PLN 22.80 / PLN 23.502024PLN 4,242 (Jan–Jun) / PLN 4,300 (Jul–Dec)PLN 27.70 / PLN 28.102025PLN 4,666PLN 30.502026PLN 4,806PLN 31.402027PLN 4,950PLN 32.30Between 2026 and 2027, the monthly minimum wage will therefore increase by PLN 144, while the minimum hourly rate will rise by PLN 0.90.

How is the minimum wage determined in Poland?

The minimum wage is determined annually under a statutory procedure. The Council of Ministers submits a proposal for the following year’s minimum wage and minimum hourly rate to the Social Dialogue Council (RDS).Factors taken into account include:price developments and inflation,forecast average remuneration,economic and labour market conditions,productivity and employment levels,forecast real economic growth.If the Social Dialogue Council does not reach an agreement within the statutory period, the Council of Ministers determines the rates by regulation.

How does Poland’s minimum wage compare with other EU countries?

Poland remains in the middle group of EU countries that have a national statutory minimum wage. Based on comparable Eurostat data for 1 January 2026:CountryGross monthly minimum wageLuxembourgapprox. EUR 2,704Germanyapprox. EUR 2,343Franceapprox. EUR 1,823Spain*approx. EUR 1,381Polandapprox. EUR 1,139Hungaryapprox. EUR 838Bulgariaapprox. EUR 620* For Spain, Eurostat uses the amount applicable until 31 December 2025 because the rate for 1 January 2026 was not yet available.At the beginning of 2026, Poland was among the EU countries with national minimum wages between EUR 1,000 and EUR 1,500 per month.

Does a foreign company have to pay tax in Poland?

A foreign company may be required to pay tax in Poland if it conducts business in Poland or earns income that is subject to Polish taxation. The extent of its obligations depends on how the business operates, the type of income earned and the applicable Polish domestic rules and international agreements. Relevant factors may include whether the foreign company's activities create tax obligations in Poland and what types of transactions it carries out. The tax position of a foreign business should therefore be assessed based on its specific operating model. Explore tax advisory services for businesses in Poland.

How long does VAT registration take in Poland?

There is no single guaranteed timeframe for completing VAT registration in Poland. The duration depends on factors including the completeness of the documentation, the applicant's circumstances and any additional checks carried out by the Polish tax office. For foreign businesses, the tax office may request additional information or documents concerning the company's activities and planned transactions in Poland. A properly prepared application can help reduce the risk of delays. Explore our VAT registration service in Poland.

Does a foreign company have to register for VAT in Poland?

Not every foreign company is required to register for VAT in Poland. The obligation depends primarily on the type of transactions carried out in Poland, their place of taxation and the rules applicable to the particular business model. VAT registration may be required for certain supplies of goods or services in Poland, while other situations may be covered by mechanisms that do not require local VAT registration. The VAT registration requirement should therefore be assessed before transactions in Poland begin. Explore support with VAT in Poland and Europe.

How do you register a company for VAT in Poland?

To register a company for VAT in Poland, the first step is to determine whether VAT registration is mandatory or voluntary for the relevant business activity. The company must then prepare the appropriate registration application and the documents required for its particular circumstances. The documentation may vary depending on whether a Polish or foreign company is applying for registration and on the transactions it intends to carry out in Poland. After registration, the business must also comply with its ongoing Polish VAT obligations. Explore our VAT registration services in Poland.

Can a foreign company employ workers in Poland?

Yes. A foreign company can employ individuals working in Poland, although the appropriate employment structure depends on the company's specific circumstances. Before employment begins, the business should determine its obligations relating to Polish employment law, payroll calculations, taxes, social insurance and employee administration. For a foreign employer, correctly identifying its local obligations in Poland is particularly important. Learn more about employment in Poland.

Who is responsible for ZUS settlements for employees in Poland?

The employer, acting as the contribution payer, remains responsible for fulfilling its obligations towards the Polish Social Insurance Institution (ZUS). However, the employer can outsource the preparation and administration of these settlements to an external HR and payroll provider. In practice, ZUS settlements can be handled together with payroll calculations and other payroll processes, allowing related obligations to be managed within a single workflow. Explore comprehensive payroll Poland services for companies.

Who can process employee payroll in Poland?

Employee payroll in Poland can be processed either by an internal company department or by an external payroll services provider. External payroll support may include preparing payroll calculations, calculating remuneration and deductions, preparing information required for relevant settlements and supporting HR administration. Explore comprehensive payroll Poland services for companies.

How much does payroll outsourcing cost in Poland?

The cost of payroll outsourcing in Poland depends primarily on the number of employees covered and the scope of the outsourced responsibilities. The complexity of the remuneration system, number of pay components, additional benefits and scope of HR administration also affect pricing. For international businesses, reporting to foreign headquarters or multilingual support may also influence the cost. Payroll services are therefore generally priced individually. Explore getsix® payroll services in Poland.

Can HR and payroll be outsourced in Poland?

Yes. A company can outsource both HR administration and payroll processing to an external provider in Poland. The outsourced service may include employee documentation administration, payroll preparation, salary-related settlements and support with employee tax and social insurance obligations. Explore HR and payroll outsourcing in Poland.

Can one provider handle accounting, tax and payroll in Poland?

Yes. A company can outsource its accounting, tax support and HR and payroll processes to a single external provider in Poland. This model allows closely connected areas of day-to-day business operations to be coordinated by one service provider. It also reduces the need to exchange the same information between several independent providers. Integrated outsourcing can be particularly useful for foreign businesses seeking to centralise the local support required for their operations in Poland. Explore getsix® accounting services in Poland, tax advisory services in Poland and HR and payroll outsourcing.

How much does accounting for a foreign company in Poland cost?

The cost of accounting for a foreign company depends on the scale and nature of its operations in Poland. Relevant factors include the number of documents and transactions, tax obligations, cross-border transactions, number of employees and the scope of reporting required by foreign headquarters. The required service language and group reporting standards may also affect the cost. Accounting services for foreign businesses are therefore generally priced individually. Explore accounting services in Poland for foreign businesses.

Who can handle accounting for a foreign company in Poland?

A foreign company operating in Poland can outsource its local accounting to an external provider with experience in Polish accounting and tax requirements. For international businesses, knowledge of local regulations is only one consideration. The provider may also need to report to foreign headquarters, communicate in multiple languages and cooperate with finance departments across the wider group. Explore accounting services in Poland for foreign companies.

How do you change your accounting firm in Poland?

The process of changing accounting firms should begin by agreeing the end date with the current provider and the date on which the new firm will take over the accounting. The accounting records, system data, tax settlement information, balances and details of open accounting periods should then be transferred. It is also important to determine which obligations for the final period remain with the previous provider and which are taken over by the new firm. A properly planned migration helps maintain accounting continuity and reduces the risk of gaps in documentation. Explore transferring your accounting to getsix®: accounting services in Poland.

How do you choose an accounting firm in Rzeszów?

When choosing an accounting firm in Rzeszów, consider its experience with corporate clients, scope of services, document exchange processes, data security and reporting capabilities. For foreign businesses, important factors also include multilingual support, experience in Polish accounting and taxation, and the ability to report to foreign headquarters or a wider corporate group. getsix® provides accounting services to Polish and foreign businesses operating in Poland. Explore our accounting office in Rzeszów.

How do you choose an accounting firm in Katowice?

When selecting an accounting firm in Katowice, consider its experience with corporate clients, the scope of accounting and tax settlements, how cooperation is organised and whether reporting can be adapted to the company's requirements. For foreign-owned businesses, additional criteria should include communication in the required language, experience with international structures and cooperation with overseas finance departments. getsix® has an office in Katowice and provides accounting services to Polish and foreign businesses. Explore our accounting office in Katowice.

How do you choose an accounting firm in Szczecin?

When choosing an accounting firm in Szczecin, check whether the provider has experience serving companies, offers the required accounting and tax services, and has efficient processes for document exchange and day-to-day communication. If the business belongs to a foreign group, multilingual support, reporting to overseas headquarters and experience with international companies may also be important. getsix® has an office in Szczecin and supports businesses operating in Poland. Explore our accounting office in Szczecin.

How do you choose an accounting firm in Warsaw?

When choosing an accounting firm in Warsaw, assess more than price. Relevant factors include the team's experience, scope of responsibility, accounting processes, data security and the quality of financial reporting. For international companies, knowledge of Polish regulations, multilingual communication and experience working with foreign owners and group headquarters are particularly important. getsix® has an office in Warsaw and provides accounting services to businesses operating in Poland. Explore our accounting office in Warsaw.

How do you choose an accounting firm in Poznań?

When selecting an accounting firm in Poznań, consider its experience with businesses of a similar scale, the scope of accounting and tax services, data exchange processes and reporting capabilities. For companies belonging to foreign groups, relevant factors may also include multilingual support, reporting in line with group requirements and effective cooperation with the internal finance team. getsix® has an office in Poznań and serves both Polish and international businesses. Explore our accounting office in Poznań.

Can a July invoice received in KSeF in August be included in the JPK_V7 return for July?

/ Can a July invoice received in KSeF in August be included in the JPK_V7 return for July?

National e-Invoice System (KSeF) in Poland VAT in Poland and Europe

Simply stating on the invoice that it relates to July does not determine the period in which input VAT can be deducted. As a rule, the right to deduct arises no earlier than in the period in which the tax point occurred for the seller, and after the invoice has been received. An invoice received only in August therefore generally does not entitle you to deduct VAT in the JPK_V7 (Polish SAF-T VAT return) for July. However, the type of transaction and the tax point must always be checked.

Last update : 20.10.2026