Is KSeF a step towards standardizing e-invoicing across Europe?

Definitely. By introducing KSeF, Poland is aligning with EU trends in e-invoicing. Standardization means that companies operating in multiple markets no longer need separate accounting processes for each country. A unified format facilitates reporting, cooperation with foreign contractors, and centralized accounting. It also prepares the ground for a pan-European electronic invoicing system.

Will KSeF facilitate accounting in international companies?

Yes. KSeF is based on a structured e-invoice format aligned with the EU digitalization strategy (ViDA project). This means the Polish standard is similar to those used in Germany, Italy, and France. As a result, even an accountant abroad (e.g. in India) can easily process a Polish invoice, as the structure and data fields are clear and standardized. This is a major advantage for cooperation with global accounting centers.

How should employee expenses be handled in the context of KSeF?

Employee expenses (e.g. fuel, accommodation, business travel purchases) will be documented with structured invoices in KSeF if issued to company details. Employees may receive a visualization (e.g. PDF with QR code), but the official source is the KSeF entry. This ensures authenticity and VAT deduction eligibility if statutory conditions are met. If the invoice is issued to the employee personally, VAT deduction is generally not possible – in such cases, a correction to company data should be requested. Note that some costs (e.g. hotel and catering services in Poland) are by default non-deductible. In practice, companies integrate KSeF data with ERP and travel systems to automatically allocate expenses to the correct cost centers.

Can attachments be added to invoices in KSeF, and what are the rules?

From 1 February 2026, KSeF will allow invoices with attachments, but only in a structured format as part of the XML file (FA(3)). Attaching files such as PDF, JPG, or scans will not be possible – those must be exchanged outside the system. Attachments are optional and require prior notification in the e-US portal. The function is available to all taxpayers, but is particularly useful in industries with large data volumes (e.g. utilities, fuels, telecommunications).

Will there be a dual system after 2026, with invoices partly in KSeF and partly by email or paper?

Yes, but only during the transition period and in strictly defined cases. From 1 February 2026 large companies must use KSeF, and from 1 April 2026 all other taxpayers. Until the end of 2026, exceptions remain – e.g. invoices up to PLN 10,000 per month, fiscal receipts treated as invoices, or documents from taxpayers entering the system later. This means that in 2026 companies in Poland will run two processes, but from 1 January 2027 the obligation becomes universal.

Will paper invoices disappear for foreign customers once KSeF is introduced?

That depends on the agreement with the business partner. KSeF applies only to transactions within Poland. For foreign clients, the invoice must still be delivered outside the system – e.g. as a PDF, EDI, or other electronic format, and if necessary also in paper form. In practice, paper invoices may gradually disappear if both parties accept an electronic format. However, where the partner requires traditional documents, paper will still be in use. Foreign entities with a permanent establishment in Poland will be required to use KSeF.

QR codes in KSeF – how many are there and what are they for?

Invoices available outside KSeF show one QR code, which allows quick access and verification of the document in the system. For invoices issued offline or in emergency mode, there may be two QR codes – one for the invoice itself and another for the issuer’s certificate. Once the invoice is uploaded to KSeF, only one code linked to the KSeF number remains.

What happens if KSeF is not working or the system is down?

In such cases, an offline or emergency mode applies. An invoice issued offline must be sent to KSeF no later than the next business day. If the outage is officially announced by the Ministry of Finance in Poland, the invoice must be submitted within 7 business days. The invoice date remains as indicated on the document, but it only becomes fully valid after a KSeF number is assigned.

How should invoices be processed if a large customer uses KSeF but a small supplier does not yet?

The rollout is phased: from 1 February 2026 the obligation will apply to the largest companies, from 1 April 2026 to all other entrepreneurs, and from 1 January 2027 also to the smallest entities. During the transition, large companies will need to operate two processes in Poland: invoices issued via KSeF and traditional invoices from smaller suppliers. Procedures should be prepared in advance to avoid confusion and duplicate work.

Do I need to provide the KSeF ID number in the title of a bank transfer or split payment (MPP)?

The obligation to include the KSeF ID or a collective identifier in the payment title will apply in Poland starting 1 January 2027 – also for payments made under the split payment mechanism and for transfers executed by third parties. Until the end of 2026, this is not mandatory, but it is recommended, as it facilitates automatic posting and reconciliation of payments.

What is the pay & refund mechanism for dividend tax?

The pay & refund mechanism is applied when the total payments to a single related entity exceed PLN 2 million in the taxpayer’s tax year. In such a case, the company generally collects tax at statutory rates on the excess above the threshold, and the recipient may apply for a refund. Preferences may be applied ‘in advance’, inter alia, on the basis of an opinion on the application of preferences or, in certain situations and at the taxpayer’s risk, after submitting a WH-OSC declaration. This mechanism reduces the risk of abuse and enforces careful verification of documentation.

Can the dividend tax be reduced?

Yes, the dividend tax does not always have to be 19%. It is possible to apply a lower rate or even a total exemption if this results from a double taxation agreement or EU regulations. However, this is conditional on having the appropriate documentation, such as a tax residence certificate and statements confirming the right to preferential treatment. Without this, the paying company will collect the full tax.

What documents are required to benefit from the dividend tax exemption?

In order to apply the exemption, it is necessary to have the appropriate documentation. The basis is the tax residence certificate of the dividend recipient, which confirms their tax domicile. In practice, when using the WHT preference, the payer should also verify and document the status of the ‘beneficial owner’ (BO) of the recipient, with the proviso that the Supreme Administrative Court’s case law is not uniform. A statement of compliance with the conditions for exemption and documents confirming the required share in the capital and the period of its ownership are also necessary. Without these documents, the paying company is not entitled to apply the exemption and must collect the full 19% tax.

Can a natural person benefit from dividend tax exemption?

Tax exemptions on dividends are available only to companies within the EU/EEA and Switzerland that meet certain shareholding and documentation requirements. Natural persons are not entitled to dividend tax exemption on this basis. However, they may benefit from reliefs provided for in double taxation agreements, which usually reduce the withholding tax rate levied abroad.

Do dividends in kind also have to be taxed?

Yes, dividends in kind, i.e. in the form of real estate, goods or other assets, are also subject to taxation. In this case, the dividend tax is calculated on the market value of the benefit received. This means that even if the investor does not receive cash but items of a certain value, the tax authorities treat them as if they were money and tax must be paid on them at the same rate.

When does the obligation to pay tax on dividends arise?

The tax obligation arises at the moment of dividend payment to shareholders. The company acts as the tax remitter and is obliged to transfer the collected tax to the tax office by the 7th day of the month following the month of collection. The investor receives the net amount, i.e. after tax deduction. In addition, the company is required to prepare the relevant tax returns and annual information for the tax office and recipients.

How to settle foreign dividends in Poland?

Foreign dividends are also subject to taxation in Poland. In such a situation, the investor – as a Polish tax resident – should report them in the PIT-38 form and apply the proportional tax deduction method. This means that tax paid abroad can be deducted from the tax due in Poland, but only within the limits set by the regulations. A tax residence certificate is required for correct settlement.

Do I have to settle the tax on dividends myself?

In the case of dividends paid by Polish companies, the investor does not settle the tax themselves, because the company collects and pays the 19% tax on dividends as the payer. This tax is final and does not need to be added to the annual PIT-38 form. The situation is different for foreign dividends, where the taxpayer is required to report the income in their annual tax return and settle the tax with the possibility of deducting what was paid abroad.

How much is the dividend tax in Poland?

The dividend tax in Poland is a flat rate of 19%. It is collected by the company at the time of payment and transferred to the tax office, so the investor does not have to pay the tax in Poland themselves. This rate applies to both individuals and companies, unless a double taxation agreement or EU regulations allowing for exemption from this tax apply.

Does a qualified electronic signature work in Poland’s KSeF system?

Yes, a qualified electronic signature is one of the accepted authorisation methods in the the National e-Invoicing System (KSeF) in Poland. This system is used for issuing structured invoices and is gradually becoming mandatory for businesses. The signature ensures secure and compliant invoice issuance within this system.

Can I use a qualified electronic signature in Poland to handle matters with KRS, CRBR, or the tax office remotely?

Yes, the qualified signature is widely used for online submission of documents to systems such as KRS, CRBR, and e-Deklaracje. It allows you to complete formalities from anywhere. It is the standard tool for dealing with Polish authorities and public registers.

Do I need a PESEL number to get a qualified signature in Poland?

It is not mandatory, but having a PESEL number makes the process significantly easier and faster. In many cases, obtaining a PESEL is recommended.

Can a qualified electronic signature in Poland be integrated with corporate systems?

Yes, many providers offer integration with internal systems such as ERP, document workflow, HR, or accounting. Signatures can also be used via API, enabling automation of signing processes – ideal for businesses looking to streamline document management.

How long is a qualified electronic signature in Poland valid?

The validity of a certificate depends on the selected option – usually 1, 2, or 3 years. After this period, the certificate expires and can no longer be used. To continue using it, a new certificate must be obtained from the same or a different provider.

Can I use one qualified electronic signature in Poland for multiple companies?

Yes, as the signature is linked to a person, not a specific company. This means one individual can use the same signature in different entities, provided they have the relevant authorisations, such as through their role or power of attorney. This is convenient for those managing multiple companies.

Can foreign entrepreneurs obtain a qualified electronic signature in Poland?

Yes, access is not restricted by nationality. However, identity verification is required – usually via passport or/and PESEL number. Having a PESEL number significantly simplifies and speeds up the process of obtaining a certificate.

Can I transfer my qualified electronic signature in Poland to another provider?

No, it is not possible to transfer an active certificate to another provider – each certificate is linked to a specific provider. However, after expiry, you choose to apply for a signature from a different provider.

Which qualified signature providers are worth considering in Poland?

Several verified providers operate in Poland, offering various technical solutions and pricing models. These include CERTUM (SmartSign), EuroCert (SecureDoc), KIR (Szafir), Enigma (Sigillum), and PWPW (PEM-HEART). The best choice depends on your needs and preferred method of signing documents.

Where can I purchase a qualified electronic signature in Poland?

Qualified signatures can be obtained from certified trust service providers listed in the official register. The most popular in Poland include CERTUM, EuroCert, Sigillum, Enigma, and PWPW. The complete list of trusted providers is available on the National Certification Centre’s website: www.nccert.pl.

What are the technical requirements for using a qualified electronic signature in Poland?

You need a computer or phone with internet access and appropriate software from the provider. Depending on the signature format, you must have an active certificate – either on a card or in a mobile app. In some cases, a cryptographic card reader is also needed.

Can I give my qualified electronic signature in Poland to someone else?

No, a qualified electronic signature is assigned to one specific individual and must not be shared with anyone. Even if someone works in the same company, they cannot use another person’s signature. This is a matter of security and legal compliance in Poland.

What happens when my qualified certificate in Poland expires?

Once the certificate expires, you can no longer use the signature to sign documents. To continue using it, you need to renew the certificate – preferably before the expiry date. In some cases, it is possible to renew without repeating the identity verification, provided that the procedure is initiated on time and the document used for the original identification had a sufficiently long validity period.

Can I use a qualified electronic signature in Poland on multiple devices?

Yes, the signature can be used on different computers or phones – depending on the chosen solution. If using a mobile app, simply install it and log in on your device. If using a cryptographic card, special software and a card reader are also required.

What is the process for obtaining a qualified electronic signature in Poland?

To obtain a qualified signature, you must choose a certified provider and go through the identity verification process. The qualified certificate is then installed on a cryptographic card or in a mobile application. This can be done in person or – in many cases – remotely.

What are the costs associated with obtaining a qualified electronic signature in Poland?

The cost depends on the provider, the chosen solution (e.g. mobile app or cryptographic card), and the certificate validity period – usually 1, 2, or 3 years. Current prices and available technical options can be found directly on the websites of Polish trust service providers.

Can I use a qualified electronic signature in Poland while abroad?

Yes. A qualified electronic signature in Poland works independently of your location – you can sign documents from any country. All you need is a cryptographic card or an active mobile application. This enables remote signing without needing to be physically present in Poland – ideal for board members who do not reside in Poland permanently.

What documents can I sign with a qualified electronic signature in Poland?

A qualified electronic signature allows you to sign all documents requiring a handwritten signature – including contracts, applications to the National Court Register (KRS), financial statements, notifications to the Central Register of Beneficial Owners (CRBR), tax declarations, powers of attorney, commercial offers, and accounting documents.

What are the differences between a qualified and a non-qualified signature in Poland?

A qualified signature is issued by a certified provider and requires identity verification. It has full legal effect and can be used in all official matters, including those involving public administration. Non-qualified signatures (e.g. DocuSign, Adobe Sign, etc.) have limited applicability and are often insufficient for official procedures in Poland.

What is a qualified electronic signature in Poland and how is it used in business?

A qualified electronic signature in Poland is the digital equivalent of a handwritten signature, allowing the signing of documents required to run a business. It is fully accepted by public offices and state institutions. It is used, among other things, for signing financial statements, signing contracts, submitting changes to the National Court Register (KRS), and communicating with the tax office.

Does the choice of bank matter when setting up a company in Poland?

Yes, selecting a bank for the company’s business account is an important part of the company registration process. Banks differ in their procedures, the availability of English or German-speaking customer service, and the time required to open an account. It is advisable to choose a bank that offers modern online banking and an efficient onboarding process in order to avoid unnecessary delays and complications. One of the formal requirements for conducting business activity in the form of a company in Poland is having a bank account opened with a Polish bank. Accounts held with institutions such as Revolut or other foreign fintech providers are not accepted.

Which company form is worth choosing in Poland?

The most commonly chosen legal form by foreign investors is the limited liability company (sp. z o.o.), due to its simple structure, limited liability of shareholders, and transparent operational rules. As an alternative to forming a company, foreign entrepreneurs may also consider establishing a branch or representative office, and in some cases – a tax presence (permanent establishment) may be appropriate. The right choice of legal form depends primarily on the operational model, presence on the Polish market, and the planned scope of activities.

Does a company need to have a registered office address in Poland?

Yes. Every company must have a registered office address (business registration address) located within the territory of Poland in order to be entered into the National Court Register (KRS). This address is used for official correspondence and appears in public records. It can be either a physical office or a virtual office that complies with all formal requirements. Without an address, it is not possible to register the company or start operations, which is why choosing one should be part of the planning stage of the company formation process.

What are the typical costs of setting up a company in Poland?

The costs of setting up a company in Poland depend on the legal form, the method of registration, and any optional additional services such as a virtual office, accounting support, or powers of attorney. Standard charges include notary and court fees, translations, and mandatory registration fees. Before starting the registration process, it is advisable to define the scope of business activity and the expected level of formal support. This will help avoid unforeseen expenses.

How long does it take to register a company in Poland?

The standard time for registering a company in Poland is up to several weeks, depending on the selected legal form and formal requirements. Registering a company via a notarial deed allows for more flexibility in shaping the articles of association but requires more documentation and additional coordination. The company is still registered with the National Court Register (KRS), but the process must be preceded by a notarial act. The total timeline also depends on the completeness of documents and the client’s level of cooperation.

Do I need to be physically present in Poland to register a company?

No. Company registration in Poland can be carried out entirely remotely using a notarized power of attorney. Founders do not need to travel to Poland if they authorize a representative to act on their behalf. All necessary steps – including signing the notarial deed, registration in the National Court Register (KRS), and obtaining a NIP (tax identification number) and REGON (statistical number), can be completed without physical presence.

Can a foreigner set up a company in Poland?

Yes. Natural persons and legal entities from most countries – including EU and many non-EU jurisdictions – are legally allowed to set up and fully own a company in Poland. The most commonly chosen legal structure is a limited liability company (sp. z o.o.), which offers flexibility and limited shareholder liability. Shareholders and directors do not need to be Polish citizens or residents.

What are the costs of implementing Business Intelligence?

The costs of implementing BI depend on many factors, including the size of the enterprise, the number of data sources, the complexity of analyses, and the required functionalities. getsix offers individual quotes after conducting a preliminary analysis of the client's needs.

How long does it take to implement a Business Intelligence system?

The time to implement a BI system depends on the scale and complexity of the project. For small and medium-sized companies, it can take from a few weeks to a few months. For large enterprises, implementation may take longer due to the larger amount of data and the complexity of system integration.

Is Business Intelligence suitable for small and medium-sized enterprises (SMEs)?

Yes, Business Intelligence (BI) is not only suitable but often crucial for small and medium-sized enterprises (SMEs). With BI, SMEs have access to advanced data analyses that allow for more informed strategic decisions. BI tools enable precise monitoring and optimization of resources, which is especially important with limited means. It also allows for quick responses to changing market conditions and customer needs, increasing the company's flexibility. BI also helps in gaining a deeper understanding of the market and customers, allowing for precise targeting of offers and marketing activities. Access to accurate data and predictive analyses reduces risk, enabling earlier detection of threats and taking preventive actions. Trend and market data analysis also supports innovation by identifying new business opportunities and developing competitive products and services. Implementing BI in SMEs is therefore an investment that brings tangible benefits, supporting growth and the ability to compete in the market.

Is there a dividend tax exemption?

/ Is there a dividend tax exemption?

Dividend tax in Poland

Yes, a dividend tax exemption is possible, but only in certain cases. It applies to companies based in Poland, another EU/EEA country or Switzerland that hold a certain percentage of shares for the required period (usually 10% of shares for 2 years, in the case of Switzerland 25%). In order to take advantage of this exemption, you must document your situation, including by presenting a tax residence certificate and relevant statements.

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