What limitations does an accountant in Germany have compared to a tax advisor?

In Germany, an accountant (Buchhalter) mainly handles financial documentation, invoice booking, and payroll. However, they cannot prepare annual financial statements or represent clients before tax authorities or courts. In contrast, tax advisory in Germany grants full authority to represent clients and prepare official financial reports. A tax advisor (Steuerberater) therefore has a much broader scope of responsibility and competencies than an accountant.

What are the requirements to become a tax advisor in Germany compared to Poland?

In Germany, a tax advisor (Steuerberater) must pass a state exam and meet strict education and practice requirements. Different paths exist, from legal or economic studies to many years of professional experience. Tax advisory in Germany covers financial statements, representation before tax courts, and business consulting. A German tax advisor therefore has broad competencies and significant professional responsibility.

What are the requirements for accountants in Poland after deregulation, and how do they differ from Polish tax advisors?

Since 2014, the accounting profession in Poland has been deregulated – there is no requirement for special qualifications, only legal capacity and a clean criminal record. By contrast, tax advisory in Poland is a regulated profession, requiring higher education, practice, a state exam, and entry into the official list of advisors. A Polish tax advisor therefore offers higher guarantees of expertise, accountability, and legal security, especially in complex tax cases.

What is the education and training path for a Polish tax advisor?

To become a tax advisor in Poland, candidates must graduate from higher education, complete professional practice, pass the national exam, and regularly improve their skills. Tax advisory in Poland requires continuous professional development, including mandatory training points. This ensures that every Polish tax advisor remains up to date with changing laws and can effectively represent clients in a dynamic tax environment.

What are the benefits of long-term cooperation with a Polish tax advisor?

Ongoing cooperation guarantees continuous tax advisory in Poland, quick responses to legal changes, and full control of settlements. A Polish tax advisor constantly monitors legislation, warns of risks, and suggests optimization opportunities. This helps businesses avoid mistakes, save time and money, and remain fully compliant. Long-term collaboration with a tax advisor in Poland is an investment in financial stability and security.

Can a Polish tax advisor represent clients before tax authorities and courts?

Yes. A Polish tax advisor is legally authorized to represent taxpayers in tax proceedings and before administrative courts. Tax advisory in Poland includes preparing legal documents, filing appeals, and acting on behalf of clients in official procedures. This is a significant advantage, as it saves taxpayers from navigating complex bureaucracy and ensures their interests are represented by a qualified professional.

How much does tax advisory in Poland cost?

The cost depends on the scope of cooperation, complexity of the case, and frequency of services. A Polish tax advisor may charge hourly, use a flat-rate subscription, or project-based fees. It is essential to establish clear terms and pricing policies before signing an agreement. Transparent tax advisory in Poland ensures that entrepreneurs understand the costs involved and the financial benefits they will gain from professional support.

Why is tax advisory in Poland especially important for international companies?

Businesses operating abroad must deal with double taxation, different VAT systems, and complex EU regulations. A Polish tax advisor with international experience helps avoid mistakes and financial losses. Tax advisory in Poland for international firms includes analyzing international agreements, cross-border settlements, and VAT obligations in e-commerce. This support ensures safe and profitable expansion abroad.

What services are included in tax advisory in Poland?

Tax advisory in Poland includes legal interpretation of tax regulations, tax optimization, audits, representation before tax authorities and courts, company restructuring, international settlements, and VAT consulting. A Polish tax advisor may also offer bookkeeping services, ensuring a comprehensive approach. Thanks to this, cooperation with a Polish tax advisor minimizes risks, improves efficiency, and guarantees compliance with tax law.

What are the differences between a Polish tax advisor and an accountant in Poland?

In Poland, accountants mainly manage bookkeeping, prepare balance sheets, and handle routine tax settlements. A Polish tax advisor, on the other hand, focuses on legal interpretation, strategic planning, and representation before authorities and administrative courts. Tax advisory in Poland therefore covers more advanced issues, such as tax optimization and legal disputes. Another key difference is confidentiality: a tax advisor in Poland is legally bound by professional secrecy, while an accountant is not.

Can a Polish tax advisor handle cases where they previously worked as a public official?

No. A Polish tax advisor cannot handle cases in which they were previously involved as a public administration employee, court staff, or judge. This restriction ensures impartiality and protects the client’s interests. Tax advisory in Poland requires full independence, guaranteeing that the tax advisor represents only the taxpayer, not the institution where they previously worked.

What qualities should a good tax advisor in Poland have?

In addition to knowledge and experience, a Polish tax advisor should demonstrate punctuality, reliability, industry expertise, and clear communication skills. Tax advisory in Poland is a matter of financial responsibility, so trust and professionalism are crucial. A tax advisor in Poland must also continuously update their knowledge, since Polish tax law changes frequently, and clients need advice based on the most current regulations.

Why should you check references and reviews of a Polish tax advisor?

References and experience are as important as formal qualifications. A good Polish tax advisor should have positive client reviews and documented success stories. Tax advisory in Poland is not just about knowing the law but also about the ability to find practical solutions in complex cases. Reviews confirm that the tax advisor can effectively help in real-life challenges, such as audits or international settlements.

How to verify an attorney-at-law (radca prawny) who provides tax advisory services in Poland?

In Poland, an attorney-at-law (radca prawny) may provide tax advisory services, but it is important to verify their credentials. The National Register of Attorneys-at-Law allows such verification. A Polish tax advisor and an attorney-at-law have overlapping competencies, but they are governed by different laws. This means both can provide tax advisory in Poland, but before signing a contract, it is always necessary to confirm the legal basis of their authority.

What are the penalties for unauthorized use of the title “Polish tax advisor”?

The title “Polish tax advisor” is legally protected. Unauthorized use can lead to fines of up to PLN 50,000. Management boards of companies that falsely present themselves as tax advisory firms also bear responsibility. These regulations protect clients against fraud and ensure that tax advisory in Poland is provided only by certified specialists with proper qualifications.

How to verify the credibility of a Polish tax advisor?

The easiest way is to check the official register of the National Chamber of Tax Advisors in Poland. A listing confirms that the tax advisor in Poland has completed the required education, passed the state exam, and fulfilled all legal requirements. Using tax advisory services from someone not on this list is risky, as such a person may lack professional liability insurance or proper authorization. Always verify a Polish tax advisor in the official registry before starting cooperation.

Why is a Polish tax advisor considered a public trust profession?

A Polish tax advisor is responsible not only for correct tax settlements but also for the financial security of clients. The law and the code of ethics strictly regulate their work. Tax advisory in Poland includes the duty of professional secrecy, which allows clients to share sensitive documents with full confidence. In addition, every Polish tax advisor must hold professional liability insurance, further protecting taxpayers.

What are the duties of a tax advisor in Poland?

The scope of services includes providing tax advice and opinions, preparing tax returns, representing clients before tax authorities and administrative courts, supporting with public law settlements, and offering tax advisory in international matters. A Polish tax advisor may also assist entrepreneurs in obtaining EU funds. With this wide range of expertise, the tax advisor in Poland becomes a strategic partner who protects the taxpayer’s interests and supports key financial decisions.

Who is a Polish tax advisor?

A Polish tax advisor is a regulated public trust profession, governed by the 1996 Tax Advisory Act. To obtain this title, one must graduate from higher education, complete professional practice, and pass a demanding state exam. A Polish tax advisor must have an impeccable reputation, follow ethical rules, and keep professional confidentiality. This means that tax advisory in Poland guarantees security and professionalism – clients can trust that their tax matters are handled according to the highest standards.

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.

Is there a dividend tax exemption?

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.

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.

Why is cooperation between a Polish tax advisor and an accountant important?

/ Why is cooperation between a Polish tax advisor and an accountant important?

Tax advisory in Poland

Both professions have different competencies but complement each other. Accountants handle daily bookkeeping and reporting, while Polish tax advisors provide legal interpretation, strategic planning, and representation before authorities. Tax advisory in Poland and accounting together create a comprehensive financial support system. This cooperation is especially valuable during international expansion, audits, or regulatory changes, giving businesses full security and optimized tax management.

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