Does implementing the National e-Invoicing System (KSeF) change the scope of reporting in JPK_VAT (SAF-T), or does it remain unchanged?

The introduction of the obligation to issue invoices via the National e-Invoicing System (KSeF) will not result in major changes to the JPK_VAT file schema. However, in the JPK_VAT file for February 2026 and subsequent months, it will be necessary to indicate whether an invoice included in JPK_VAT was issued in KSeF and, if so, to provide the KSeF invoice number assigned in the system.

Does a German parent company have to issue invoices in the National e-Invoicing System (KSeF) for its Polish subsidiary (sp. z o.o.)?

Where a foreign business has a subsidiary in Poland, it usually does not result in the foreign business having a fixed establishment for VAT purposes in Poland. Therefore, the foreign business is not required to issue invoices via the National e-Invoicing System (KSeF). However, in certain specific circumstances, a Polish subsidiary may constitute a fixed establishment of the foreign business. This may occur where the Polish company provides services only to the foreign business, and the Polish company’s employees and technical facilities are directly controlled by the foreign business (i.e., the foreign business decides how the technical facilities owned by the Polish company are used, as well as the working hours and the type of work performed by employees employed by the Polish company). In such cases, a detailed analysis is required to assess whether the Polish company constitutes a fixed establishment of the foreign business.

Does the National e-Invoicing System (KSeF) apply to a foreign company registered for VAT in Poland that carries out only WNT and WDT?

If a foreign business only supplies goods to a Polish customer under intra-Community supplies of goods (WDT) and acquires goods from Polish suppliers under intra-Community acquisitions of goods (WNT), but has no technical facilities or personnel in Poland, then such a business does not create a fixed establishment for VAT purposes in Poland. As a result, it is not required to issue invoices via the National e-Invoicing System (KSeF).

Is the National e-Invoicing System (KSeF) threshold for foreign companies registered for VAT in Poland calculated based on sales in Poland or global sales?

As of 1 February 2026, the National e-Invoicing System (KSeF) becomes mandatory for entities whose sales value (including VAT) exceeded PLN 200 million in 2024. As of 1 April 2026, KSeF will be mandatory for the remaining businesses, except for taxpayers whose transactions involve small amounts and whose monthly sales value in 2025 is PLN 10,000 or less. For foreign entrepreneurs, the sales thresholds that determine when mandatory invoicing in KSeF starts are based on global sales (worldwide), not only on sales subject to VAT in Poland.

Why are professional full accounting services in Poland essential for long-term business success?

Professional full accounting services in Poland are essential for long-term business success because they provide a reliable financial foundation for decision-making, compliance and sustainable growth. Full accounting goes beyond basic bookkeeping by delivering a complete and structured view of a company’s financial position. For companies operating in Poland, especially those with foreign ownership, accounting in Poland must meet strict statutory requirements while also supporting internal management needs. Accurate financial statements, consistent reporting and transparent records increase credibility with banks, investors and business partners. Over the long term, well-managed full accounting in Poland helps businesses anticipate risks, control costs, plan investments and respond effectively to regulatory changes. It also ensures continuity and stability as companies grow, restructure or integrate into international group structures. getsix® provides professional accounting services in Poland for foreign companies that want to build a stable, compliant and scalable business presence. Learn more about full accounting in Poland here: https://getsix.eu/our-services/accounting-in-poland/.

How does professional full accounting in Poland help foreign entrepreneurs stay compliant in 2026 and beyond?

Professional full accounting in Poland helps foreign entrepreneurs stay compliant by ensuring that accounting books, tax settlements and statutory reporting are aligned with Polish regulations, which continue to evolve. In 2026 and beyond, compliance will require not only knowledge of accounting law but also readiness for digital reporting and system-based controls. Foreign entrepreneurs operating in Poland must comply with the Polish Accounting Act, tax laws, and new digital obligations such as mandatory e-invoicing. Properly managed accounting in Poland ensures that transactions are recorded correctly, deadlines are met, and documentation is prepared in accordance with formal requirements. Professional full accounting services in Poland reduce compliance risk by monitoring regulatory changes, adapting accounting processes accordingly, and ensuring that financial data remains accurate and audit-ready. This is especially important for foreign-owned companies that may not be familiar with local practices. getsix® supports foreign entrepreneurs operating in Poland by providing compliant accounting services adapted to upcoming regulatory and technological changes. More details about accounting in Poland can be found here: https://getsix.eu/our-services/accounting-in-poland/.

What role does technology play in modern full accounting in Poland?

Technology plays an increasingly central role in modern full accounting in Poland, particularly as regulatory requirements become more digital and data-driven. Polish companies keeping accounting books are expected to maintain accurate, auditable records, and modern accounting systems significantly improve efficiency and control. Advanced accounting software supports automated posting of transactions, electronic document workflows, real-time reporting and secure data storage. In the context of accounting in Poland, technology is also essential for compliance with digital obligations such as electronic financial statements, structured reporting formats and integration with government systems. With the introduction of the National e-Invoicing System (KSeF), technology becomes even more critical. Companies must ensure that their full accounting services in Poland are supported by systems capable of handling structured electronic invoices and automated data exchange with tax authorities. getsix® uses modern accounting and reporting tools to support foreign companies operating in Poland, combining statutory compliance with efficient digital processes. Learn more about accounting in Poland here: https://getsix.eu/our-services/accounting-in-poland/.

How does full accounting in Poland support international group reporting and consolidation?

Full accounting in Poland provides the statutory financial data that forms the foundation for international group reporting and consolidation. Polish accounting books maintained under the Polish Accounting Act ensure that all transactions are recorded consistently, transparently, and in a way that can be reconciled with group reporting requirements. For foreign groups with Polish subsidiaries or branches, accounting in Poland enables the preparation of reliable local financial statements that can be converted into group reporting packages. While statutory accounting is based on Polish regulations, the underlying data can be mapped to group standards such as IFRS, HGB or GAAP for consolidation purposes. This process is especially important for month-end and year-end reporting cycles, where Polish entities must deliver accurate financial data to parent companies within strict timelines. Properly maintained full accounting services in Poland reduce reconciliation differences and improve the quality of consolidated financial reporting at group level. getsix® supports foreign companies operating in Poland by maintaining compliant accounting books and delivering structured financial data suitable for group reporting. More information about accounting in Poland is available here: https://getsix.eu/our-services/accounting-in-poland/.

Can outsourced full accounting services in Poland cover tax returns and statutory filings?

Yes, outsourced full accounting services in Poland can fully cover tax returns and statutory filings for companies operating in Poland. Under Polish regulations, entities keeping accounting books are required not only to maintain proper financial records but also to submit multiple tax declarations and statutory reports to Polish authorities. As part of full accounting in Poland, outsourced providers typically prepare and file corporate income tax (CIT) returns, VAT returns, withholding tax reports, and other required tax declarations in line with Polish tax law. This also includes statutory filings such as annual financial statements submitted to the National Court Register (KRS), statistical reports to the Central Statistical Office (GUS), and social security reporting where applicable. For foreign-owned companies, outsourcing accounting in Poland ensures that all filings are completed on time, in the correct format, and in compliance with local requirements. This is particularly important because Polish authorities impose strict deadlines and formal standards, and errors or delays may result in penalties. getsix® provides full accounting services in Poland for foreign companies that operate locally, covering bookkeeping, tax returns, and statutory reporting as one integrated service. Learn more about accounting in Poland here: https://getsix.eu/our-services/accounting-in-poland/.

How does outsourced full accounting in Poland support month-end closing and management reporting for foreign-owned companies?

Outsourced full accounting in Poland plays a crucial role in ensuring that month-end closing and management reporting are carried out accurately, consistently and in line with Polish regulations. Under Polish law, companies keeping accounting books must properly record all business transactions, perform reconciliations and close accounting periods in accordance with the Polish Accounting Act. For foreign-owned companies operating in Poland, these obligations can be complex, especially when local statutory requirements must be aligned with internal group reporting standards. By using outsourced full accounting services in Poland, foreign companies gain access to structured month-end closing processes that include the verification of accounting entries, reconciliation of general ledger and subsidiary ledgers, accruals, depreciation, tax calculations and validation of balances. This ensures that financial data is complete and reliable at the end of each reporting period, reducing the risk of errors and late adjustments. Outsourced accounting in Poland also supports management reporting tailored to the needs of foreign shareholders and group management. Based on statutory accounting data, accounting providers can prepare monthly or quarterly management reports, profit and loss analyses, cost breakdowns and cash flow insights. These reports help foreign-owned companies monitor performance, make informed decisions and meet internal reporting deadlines, even when the parent company operates under different standards or in another jurisdiction. getsix® supports foreign-owned companies operating in Poland by combining compliant full accounting with efficient month-end closing and clear management reporting adapted to international business needs. Learn more about accounting services in Poland here: https://getsix.eu/our-services/accounting-in-poland/.

Why do foreign entrepreneurs choose outsourced full accounting in Poland instead of building an in-house accounting team?

Foreign entrepreneurs operating in Poland often choose outsourced full accounting in Poland instead of building an in-house accounting team because the Polish accounting and tax system is highly formalised, local-specific and subject to frequent regulatory changes. For companies that have a subsidiary, branch or newly established business in Poland, setting up an internal accounting department usually requires significant time, local expertise and ongoing investment in staff, training and IT systems. Outsourced full accounting services in Poland allow foreign-owned companies to immediately comply with Polish legal requirements, including the Polish Accounting Act, tax regulations, statutory reporting and digital obligations such as the National e-Invoicing System (KSeF). External accounting providers already have the necessary know-how, procedures and systems in place, which significantly reduces compliance risk and operational burden. Another key reason is efficiency and scalability. With outsourced accounting in Poland, services can be adjusted to the actual scale of operations—whether a company is just entering the Polish market or expanding its activities—without the fixed costs of maintaining an in-house team. This is particularly valuable for foreign entrepreneurs who want to focus on business development while ensuring that full accounting in Poland is handled correctly and on time. getsix® supports foreign companies operating in Poland with outsourced full accounting services tailored to Polish legal requirements and international business needs. More information about accounting services in Poland is available here: https://getsix.eu/our-services/accounting-in-poland/.

What services are typically included in outsourced full accounting services in Poland for foreign companies operating in Poland?

Outsourced full accounting services in Poland usually cover all statutory accounting obligations required under the Polish Accounting Act, along with practical day-to-day financial support. For companies operating under full accounting in Poland, this means comprehensive handling of accounting compliance without the need to build an in-house team. The core of outsourced accounting in Poland includes keeping statutory accounting books (księgi rachunkowe), maintaining the chart of accounts, recording all business transactions, performing reconciliations, accruals and provisions, and carrying out month-end and year-end closings. These processes ensure accurate financial data and readiness for audits or inspections. Outsourced full accounting services in Poland typically also include the preparation of statutory financial statements, such as the balance sheet, profit and loss account and notes, as well as support with formal approvals and filings with Polish authorities. In addition, ongoing tax-related accounting tasks—such as VAT registers, VAT returns and CIT calculations—are commonly part of accounting services in Poland. Many providers also offer management reporting, group reporting support and assistance with digital accounting processes, including structured e-invoicing and National e-Invoicing System in Poland (KSeF) compliance.

How should foreign companies adapt full accounting processes in Poland to the National e-Invoicing System (KSeF) and digital reporting requirements?

Foreign companies operating in Poland should treat the National e-Invoicing System in Poland (Krajowy System e-Faktur – KSeF) as a core element of full accounting processes in Poland, because it changes how invoices are issued, received, validated, and stored. The first step is to review whether the company’s current finance workflow (ERP, invoicing tools, approval routes, and bookkeeping routines) can support structured e-invoices and the exchange of data with KSeF without manual workarounds. In practice, adapting full accounting in Poland to KSeF means ensuring that the organisation can handle structured invoice data end-to-end: from invoice creation or receipt, through approval, to correct posting in the accounting books and VAT records. This typically requires setting internal rules for who has access to KSeF, how invoices are verified, how corrections are handled, and how invoice statuses and identifiers are captured in the accounting system. At the same time, foreign-owned entities should align their Polish bookkeeping with any group reporting needs (e.g., management reporting formats), so the Polish accounting books remain compliant while still feeding reliable data into the wider finance function. Because Poland’s reporting environment is increasingly digital, foreign businesses should also make sure their accounting setup supports digital document circulation, traceability, and audit-ready documentation, especially where invoice workflows, approvals, and reconciliations rely on electronic evidence. Choosing accounting software and document management tools that are prepared for KSeF helps reduce risk, avoid delays in postings, and keep processes scalable as transaction volumes grow. getsix® supports foreign companies with full accounting in Poland, including practical KSeF readiness: process design, document workflows, and technology-enabled cooperation. If you want to adapt your accounting processes to KSeF and modern reporting requirements, see the accounting in Poland services here: https://getsix.eu/our-services/accounting-in-poland/ and contact getsix® to discuss the most efficient setup for your Polish operations.

How does the National e-Invoicing System (KSeF) impact full accounting in Poland?

The National e-Invoicing System in Poland (Krajowy System e-Faktur – KSeF) has a direct impact on full accounting in Poland, as structured electronic invoices issued through the system become the legally binding source documents for accounting and tax purposes. From 2026, invoices covered by KSeF must be issued, received, and stored via the central government platform, which significantly changes how accounting data is documented and processed. For companies keeping statutory accounting books, KSeF affects document circulation, posting procedures, and reconciliation processes. Invoice numbers, issue dates, and statuses assigned by KSeF must be reflected consistently in accounting records, increasing the importance of accurate and timely data entry. Accounting systems must therefore be properly integrated to ensure that invoice data flows smoothly into the general ledger and VAT records. For foreign companies operating in Poland, KSeF introduces additional complexity due to differences in local regulations and invoicing standards. Professional accounting services in Poland help ensure that full accounting remains compliant and efficient in the KSeF environment. getsix supports foreign businesses with KSeF integration and ongoing accounting in Poland. More details are available at https://getsix.eu/our-services/accounting-in-poland/ – contact getsix® to prepare your accounting processes for the new requirements.

What key changes in full accounting in Poland should foreign businesses watch in 2026?

Full accounting in Poland in 2026 will remain firmly rooted in the Polish Accounting Act, but foreign businesses operating in Poland should be aware that the coming year brings several important regulatory, organisational, and technological developments that directly affect how accounting in Poland is performed in practice. These changes do not alter the core principles of statutory accounting books, but they significantly raise expectations around compliance, digitalisation, and process maturity—especially for foreign-owned companies. One of the most important changes affecting full accounting in Poland in 2026 is the mandatory implementation of the National e-Invoicing System in Poland (Krajowy System e-Faktur – KSeF). While KSeF is primarily a VAT and invoicing reform, its impact on full accounting services in Poland is substantial. From 2026, structured electronic invoices issued via the government platform will become the standard source accounting document. This directly affects how accounting books are populated, how revenue and costs are recognised, and how document workflows are organised within accounting departments. Foreign businesses must ensure their accounting systems, ERP tools, and internal approval procedures are fully integrated with KSeF to avoid disruptions in statutory accounting in Poland. Another key area to watch in 2026 is the growing importance of automation and real-time data consistency in full accounting in Poland. Tax authorities increasingly rely on digital reporting, cross-checking data between VAT returns, accounting books, and electronic invoices. This means that errors, delays, or inconsistencies in accounting records can be identified much faster than in the past. For foreign entrepreneurs used to different compliance cultures, this reinforces the need for well-structured accounting processes and reliable local accounting services in Poland. Foreign businesses should also monitor continued alignment between statutory accounting in Poland and international group reporting requirements. While full accounting in Poland is still based on national regulations, 2026 will see further emphasis on high-quality management reporting, month-end closing discipline, and audit readiness—particularly for Polish entities belonging to international groups. This makes professional accounting in Poland a strategic function rather than a purely administrative one. In addition, 2026 is a year when many foreign-owned companies will reassess whether their current accounting model is scalable and compliant in the long term. Changes in digital reporting, higher expectations from auditors, and tighter cooperation between tax and accounting data all mean that full accounting services in Poland must be both technically sound and well organised. To navigate these changes safely, foreign businesses operating in Poland often rely on experienced local partners. getsix supports companies with full accounting in Poland by combining statutory bookkeeping, tax compliance, month-end closing, management reporting, and digital solutions aligned with KSeF and Polish regulations. If you want to ensure your accounting in Poland is fully prepared for 2026, visit the accounting in Poland services page at https://getsix.eu/our-services/accounting-in-poland/ and contact getsix® to discuss how upcoming changes may affect your business.

What is KPiR and how does it differ from full accounting in Poland?

KPiR (Polish: Księga Przychodów i Rozchodów, i.e. the revenue and expense ledger) is a simplified form of accounting in Poland, designed primarily for smaller businesses. It is mainly used by individuals running sole proprietorships and by certain partnerships composed exclusively of individuals, provided they do not exceed the statutory revenue threshold. The purpose of KPiR is straightforward: to calculate taxable income by recording revenues, tax-deductible costs, and selected additional data such as fixed assets or payroll expenses. From a compliance perspective, KPiR focuses almost entirely on tax settlement, not on presenting a full financial picture of the business. In contrast, full accounting in Poland (statutory accounting books kept under the Polish Accounting Act) is a comprehensive system that records all business transactions in a structured way, using a chart of accounts, general ledger and subsidiary ledgers. Full accounting in Poland requires regular reconciliations, accruals, period-end closings and the preparation of annual financial statements, including a balance sheet, profit and loss account and notes. This system provides detailed insight into assets, liabilities, equity, cash flows and financial performance, making it essential for capital companies and larger or more complex organisations. The key difference, therefore, lies in scope and purpose. KPiR is simpler, cheaper to maintain and sufficient for basic tax compliance, but it offers limited management information. Full accounting in Poland is more demanding and formal, yet it supports strategic decision-making, financing discussions, audits and international reporting requirements. For foreign entrepreneurs operating in Poland, understanding this distinction is crucial, as choosing a legal form such as a limited liability company automatically requires full accounting from day one. Many foreign-owned businesses therefore move directly to statutory accounting books or switch voluntarily from KPiR to full accounting in Poland as their operations grow. Professional accounting services in Poland help ensure that this transition is smooth and fully compliant.

What is a chart of accounts in Poland and how flexible is it under accounting in Poland?

Under accounting in Poland, the chart of accounts (CoA) is a core element of statutory accounting and plays a central role in full accounting in Poland. It is a structured list of general ledger accounts used to record all economic transactions of a company in a systematic and transparent way. The chart of accounts determines how revenues, costs, assets, liabilities, equity and results are classified and reported in the accounting books. Polish regulations do not impose one uniform, mandatory chart of accounts for all businesses. Instead, the Polish Accounting Act requires each entity keeping accounting books to adopt its own chart of accounts as part of its accounting policy. This accounting policy must clearly describe the structure of accounts, the principles of posting transactions, and the links between general ledger accounts and subsidiary ledgers. As a result, the chart of accounts is a formal but internally defined tool within full accounting in Poland. This approach provides a significant level of flexibility under accounting in Poland. Companies may use a model chart of accounts commonly applied in Poland, adapt an existing group or corporate chart of accounts, or design a customised structure that reflects their specific business model, industry, and reporting needs. The key requirement is that the chart of accounts ensures reliable, complete and verifiable accounting records and allows for the proper preparation of statutory financial statements. For foreign-owned companies, this flexibility is particularly important. It allows the Polish chart of accounts to be aligned with internal management reporting or group reporting structures, while still complying with Polish statutory rules. However, all deviations, account structures and posting principles must be formally documented in the accounting policy and consistently applied. In practice, designing and maintaining a compliant chart of accounts under accounting in Poland requires both technical accounting knowledge and a good understanding of the company’s operations. Errors or overly simplified structures may lead to reporting inconsistencies or difficulties during audits and tax inspections. Professional full accounting services in Poland support businesses in designing, implementing and maintaining an appropriate chart of accounts that meets legal requirements and supports efficient financial management. If you want to learn more about how statutory accounting is organised and supported in practice, visit: https://getsix.eu/our-services/accounting-in-poland/.

Is full accounting in Poland the same as IFRS accounting?

Full accounting in Poland is not the same as IFRS accounting, although both systems are used in the context of accounting in Poland, especially by foreign-owned companies. For international entrepreneurs, it is important to understand that full accounting in Poland is primarily a statutory concept, defined by local law, while IFRS is an international financial reporting framework. Full accounting in Poland refers to keeping statutory accounting books (księgi rachunkowe) in accordance with the Polish Accounting Act of 29 September 1994. This legislation sets out detailed rules on how accounting records must be maintained, how assets and liabilities are measured, how revenues and costs are recognised, and which financial statements must be prepared. For many entities operating in Poland, particularly capital companies such as limited liability companies (sp. z o.o.) and joint-stock companies (S.A.), this form of accounting is mandatory regardless of turnover. In this sense, full accounting in Poland is a legal obligation tied to Polish regulations, not an optional reporting standard. IFRS (International Financial Reporting Standards) serves a different purpose. It is a globally recognised framework designed to ensure comparability of financial statements across countries and capital markets. In Poland, IFRS is mandatory only for specific entities, such as companies listed on regulated markets and certain financial institutions. Other companies may apply IFRS voluntarily, but this does not eliminate the obligation to comply with Polish statutory accounting requirements where they apply. As a result, many businesses operating in Poland prepare their accounting records under the Polish Accounting Act, while using the same data as a basis for additional reporting required by shareholders, investors, or parent companies abroad. This means that accounting in Poland often involves reconciling statutory figures with international reporting expectations, without replacing Polish accounting rules themselves. For foreign entrepreneurs, this distinction is crucial when planning business operations in Poland. Choosing the right accounting model from the outset helps avoid misunderstandings, compliance risks, and unnecessary adjustments at a later stage. Professional full accounting services in Poland support companies in meeting statutory obligations while ensuring that financial information is structured in a clear and reliable way. More information about accounting in Poland can be found here: https://getsix.eu/our-services/accounting-in-poland/.

What statutory deadlines apply to financial statements and filings under accounting in Poland?

Under accounting in Poland, statutory deadlines for financial statements and related filings are strictly regulated by the Polish Accounting Act and apply in full to entities keeping full accounting in Poland. Meeting these deadlines is critical, as delays or errors may result in penalties, issues with tax authorities, or problems during audits and corporate reporting. As a general rule, companies operating under full accounting services in Poland must prepare their annual financial statements no later than three months after the end of the financial year. For most companies whose financial year aligns with the calendar year, this means the financial statements must be prepared by 31 March of the following year. These statements are initially prepared by management and must reflect all accounting entries, adjustments, and closing procedures for the year. The next statutory step in accounting in Poland is the approval of the financial statements. This must take place within six months after the end of the financial year, usually by 30 June. Approval is typically granted by the shareholders’ meeting or another competent corporate body, depending on the legal form of the entity. Once approved, companies have 15 days to submit the financial statements to the appropriate public register (most commonly the National Court Register – KRS) in electronic form. In addition to statutory financial statements, entities subject to full accounting in Poland must observe deadlines for tax filings, including corporate income tax (CIT) returns, VAT returns, and statistical reports. These deadlines run independently of the financial statement approval process and require close coordination between accounting and tax compliance. For foreign-owned companies, managing statutory deadlines under accounting in Poland can be particularly challenging due to differences from home-country rules and additional group reporting requirements. Professional accounting services in Poland help ensure that all filings are completed accurately and on time. getsix® supports foreign businesses with statutory reporting, tax returns, and end-to-end compliance management.

What financial statements are required under full accounting in Poland?

Under full accounting in Poland, companies are required to prepare statutory financial statements in accordance with the Polish Accounting Act. These financial statements are a core element of statutory accounting in Poland and are designed to present a true and fair view of the company’s financial position, performance, and results of operations. As a minimum, the annual financial statements must include a balance sheet, a profit and loss account, and notes to the financial statements explaining accounting policies and key figures. Depending on the size and classification of the entity, additional statements may also be mandatory. Medium-sized and large companies applying full accounting in Poland are generally required to prepare a cash flow statement and a statement of changes in equity. Smaller entities may benefit from certain simplifications, but even then, the structure and content of financial statements must strictly follow statutory requirements. All statements must be prepared in Polish, in Polish currency (PLN), and based on properly maintained accounting books. For foreign-owned companies, financial statements prepared under accounting in Poland often serve a dual purpose. In addition to meeting local statutory obligations, they are frequently used as the basis for management reporting and audit processes. This makes accuracy, consistency, and timeliness particularly important. Professional accounting services in Poland help foreign businesses ensure that financial statements are prepared correctly, comply with local regulations, and meet international reporting expectations. getsix® supports companies with full accounting, statutory financial statements, management reporting, and audit readiness. Learn more about accounting in Poland here: https://getsix.eu/our-services/accounting-in-poland/.

Can accounting in Poland be kept in a foreign language or foreign currency?

Under Polish regulations, accounting in Poland must be conducted in the Polish language and in Polish currency (PLN), regardless of whether the business owner is a domestic or foreign entity. This requirement applies to all entities obliged to keep accounting books under the Polish Accounting Act, including foreign-owned companies and branches operating in Poland. In practice, this means that statutory accounting records, such as accounting books, accounting policies, and financial statements prepared for Polish authorities, must be maintained in Polish and expressed in PLN. This rule ensures consistency, transparency and the ability of tax authorities and auditors to review accounting data in a uniform format. At the same time, Polish law allows a certain degree of organisational flexibility. Foreign companies often maintain parallel reporting in a foreign language or currency for internal group purposes, management reporting or consolidation at headquarters level. However, such reports do not replace statutory accounting in Poland and must be treated as supplementary. The official, legally binding records remain those kept in Polish and in PLN. For foreign entrepreneurs, this requirement may initially seem challenging, especially when operating within international group structures that use English-language reporting and foreign currencies. This is why professional support in accounting in Poland is particularly important. An experienced accounting partner can ensure full compliance with local regulations while simultaneously aligning Polish statutory accounting with group reporting standards. getsix® supports foreign companies by providing statutory accounting in Poland in accordance with local law, while also delivering management reports in foreign languages and currencies tailored to group requirements. With the right accounting partner, foreign entrepreneurs can meet Polish legal requirements without losing transparency or consistency in international financial reporting.

What is the difference between simplified accounting and full accounting in Poland?

In Poland, the difference between simplified accounting and full accounting lies mainly in the scope of records, level of detail and legal requirements. Understanding this distinction is particularly important for foreign entrepreneurs, as the chosen accounting model affects not only tax settlements but also financial reporting, compliance and management control. Simplified accounting in Poland is designed primarily for tax purposes. It includes, for example, the tax revenue and expense ledger (KPiR) or revenue records under lump-sum taxation. This form focuses on determining taxable income and settling taxes, and therefore provides a limited picture of the company’s financial situation. Simplified accounting may be used only by selected entities, such as sole proprietorships or certain partnerships of natural persons, provided that their revenues do not exceed the statutory threshold. It does not require the preparation of full financial statements and offers limited insight into assets, liabilities or cash flows. Full accounting in Poland, on the other hand, is based on statutory accounting books kept in accordance with the Polish Accounting Act. It requires the systematic recording of all economic transactions, the application of an approved chart of accounts and accounting policy, regular period closes and the preparation of annual financial statements, including a balance sheet and profit and loss account. Full accounting provides a complete and transparent view of the company’s financial position, performance and sources of financing. For foreign-owned companies, full accounting is often essential, even beyond legal requirements. It supports reliable management reporting, facilitates cooperation with investors, banks and group headquarters, and ensures audit readiness. It is also mandatory for capital companies and for entities exceeding the revenue threshold, regardless of how they were previously taxed. getsix® supports foreign entrepreneurs in choosing and implementing the right accounting model in Poland, as well as in the transition from simplified accounting to full accounting when required. More information about professional accounting in Poland services is available at: https://getsix.eu/our-services/accounting-in-poland/.

Who is required to keep full accounting in Poland?

In Poland, the obligation to keep full accounting (statutory accounting books) depends mainly on the legal form of the business and, in some cases, on the level of annual revenues. For foreign entrepreneurs, this distinction is crucial, as it determines accounting obligations from the very start of operations. Full accounting is always mandatory, regardless of revenue level, for capital companies, including limited liability companies (sp. z o.o.), joint-stock companies (S.A.) and simple joint-stock companies (P.S.A.). The same rule applies to limited partnerships and limited joint-stock partnerships, as well as to other legal persons. In these cases, the obligation results directly from the legal form and applies from the moment the entity is registered in Poland. Full accounting in Poland also becomes obligatory for businesses that would normally be allowed to use simplified accounting, such as sole proprietorships or partnerships composed exclusively of natural persons. If their annual revenues exceed EUR 2,500,000 (PLN 10,646,500 for 2026), they must switch to statutory accounting books from the beginning of the following financial year. In practice, most foreign entrepreneurs operating in Poland through a company or branch should expect to keep full accounting. This includes maintaining accounting books in Polish, in Polish currency, and preparing annual financial statements in accordance with Polish law. To ensure compliance and transparency, many foreign companies rely on professional support. getsix® provides comprehensive accounting in Poland, including statutory bookkeeping, reporting and ongoing advisory services.

What is considered full accounting in Poland?

Full accounting in Poland refers to keeping statutory accounting books (księgi rachunkowe) under the Polish Accounting Act, with detailed recording of business transactions, a structured chart of accounts, and formal period close processes. In practice, it involves month-end procedures, reconciliations, accruals, and preparation of annual financial statements (e.g., balance sheet, profit and loss account and notes). For foreign-owned companies, full accounting in Poland is not only a statutory requirement but also the foundation for transparent financial control and compliance. It supports reliable management reporting and ensures audit readiness, which is particularly important when working with investors, banks or international group headquarters. If you want accounting in Poland that is compliant, transparent and scalable, getsix® can handle day-to-day bookkeeping, month-end closing, management reporting and support during tax audits. Contact us to discuss the right operating model for your Polish entity or branch.

Can a foreigner benefit from Polish tax allowances and joint taxation with a spouse?

Yes — a foreigner can benefit from many tax allowances provided under Polish law, as well as from joint taxation with a spouse, provided certain conditions are met. The key requirement is having the status of a Polish tax resident, meaning the individual must declare and settle worldwide income in Poland, regardless of the country where it was earned. Tax residents may use a wide range of tax reliefs, such as: child allowance, rehabilitation allowance, thermomodernisation relief, internet allowance, or the tax exemption for young people (if conditions are met). Joint taxation with a spouse is also available, provided that at least one of the spouses is a Polish tax resident. In practice, this means that a foreigner who lives in Poland, runs a business here, works remotely for a foreign company from Polish territory, or has their centre of vital interests in Poland, usually qualifies for joint settlement. Importantly, this benefit is also available to spouses from EU and EEA countries, even if only one of them is a tax resident, as long as at least 75% of their total income is subject to taxation in Poland. It is important to note that the availability of certain tax reliefs depends on the form of taxation. Tax allowances are generally available to individuals who settle under the progressive tax scale (12% / 32%). Entrepreneurs using the flat 19% tax rate or lump-sum tax have limited access to such deductions, which may affect their overall tax liability and final decision on the tax regime. Due to the varying rules on tax residency, tax obligations, and foreign income, many foreigners need support in determining which tax allowances they qualify for and whether they can opt for joint taxation. getsix® analyses the individual tax situation of foreigners, identifies available reliefs, and prepares annual PIT returns in accordance with the current regulations: https://getsix.eu/contact/.

What forms of taxation can a foreigner choose when running a business in Poland?

A foreigner running a business in Poland has access to the same forms of taxation as Polish citizens. This means that when registering a company, they can choose one of the applicable tax regimes, depending on the type of business, expected costs, and the nature of cooperation with clients. The most commonly selected options include: Progressive tax scale (12% / 32%) – suitable for entrepreneurs with high operating costs, or those who want to benefit from tax allowances and joint taxation with a spouse. Flat tax rate of 19% – popular among IT professionals, consultants, and high-income business owners who want to avoid the 32% higher tax bracket. Lump-sum tax on registered income – attractive for businesses with low operating costs, provided the activity falls within the official lump-sum categories. The tax rate depends on the type of service (e.g. 12% for IT, 8.5% for many services, 5.5% for construction work). Tax card – a highly restricted form, available only to entrepreneurs who were already using it before 2022. A foreigner starting a business now cannot choose this option. The choice of taxation method depends on many factors: type of services, level of costs, revenue volume, number of clients, investment plans, and potential foreign income sources. For internationally operating businesses, it is also essential to check how the selected tax form interacts with the relevant double taxation agreement (DTA). A foreigner can change their taxation method once per year – typically by the 20th day of the following tax year or at the time of business registration. This decision affects the amount of tax payable, the method of tax settlement, accounting obligations, and ZUS (social security) contributions. getsix® supports foreigners in evaluating all available forms of taxation – taking into account their business model, development plans, and international tax situation – and recommends the best solution: https://getsix.eu/contact/.

How does the double taxation agreement (DTA) between Poland and other countries work?

Double taxation agreements (DTA) are intended to prevent situations where the same income is taxed both in Poland and in the country where it was earned. Poland has signed such agreements with most countries around the world – including all EU member states, the United Kingdom, the United States, Canada, Norway, Switzerland, and many other jurisdictions. Each agreement sets out the rules for taxing different types of income and establishes which country has the primary right to tax. The agreement regulates, among others: which country has taxing rights over specific types of income – such as employment income, rental income, business income, dividends, interest, or capital gains, the method Poland uses to avoid double taxation – either the exemption with progression method or the proportional credit method, the rules for determining tax residency in cases of dual residency (known as tie-breaker rules), definitions of key terms such as residence, permanent establishment, or passive income. In practice, this means that a foreigner living in Poland may be subject to taxation on their foreign income in the source country, in Poland, or in both – depending on the scope of the relevant agreement. If, under the agreement, the income is taxable abroad, Poland applies the appropriate relief method to avoid double taxation, so that the same income is not taxed twice. For example, a person living in Poland and earning income from employment in a country that has signed a tax treaty with Poland may be required to pay tax only in the country of employment, or may have to declare the income in Poland and apply the appropriate settlement method – depending on the provisions of the agreement. Understanding the rules set out in the DTA is crucial for proper tax compliance, especially for individuals who receive income from multiple countries. getsix® analyses the situation of international taxpayers, determines the correct tax residency, and selects the appropriate taxation method in line with the relevant double taxation agreement: https://getsix.eu/contact/.

Does a foreigner have to declare foreign income in Poland?

Yes — a foreigner who becomes a Polish tax resident is obliged to declare and settle in Poland all of their income, regardless of the country in which it was earned. This results from the principle of unlimited tax liability, which applies to foreign salaries, rental income, business income from activities conducted abroad, and capital gains such as dividends, interest, or investment income. The obligation to report foreign income is based on tax residency. A person who spends more than 183 days per year in Poland, or who has their centre of vital or economic interests in Poland, is considered a Polish tax resident and must include foreign income in their annual tax return. At the same time, the relevant double taxation agreement (DTA) is applied to determine in which country the income is taxable and how it should be reported in Poland. The method of settling foreign income depends on the provisions of the applicable DTA – it may be the exemption with progression method (where income taxed abroad affects only the tax rate in Poland), or the proportional credit method (where foreign tax paid is credited against Polish tax due). Correct application of the method is essential to avoid mistakes, double taxation, or tax arrears. Due to the complexity of international tax rules, foreigners living in Poland often need assistance with determining their tax residency, correctly applying the DTA, and preparing their PIT return. getsix® provides full support in reporting foreign income, tax residency analysis, and selecting the appropriate taxation method: https://getsix.eu/contact/.

How can a foreigner living in Poland obtain a PESEL (social security number) or NIP (tax identification number)?

A foreigner living in Poland can obtain a PESEL or NIP number depending on their legal status and tax obligations. The PESEL number (a universal identification number used for residents in Poland) is assigned automatically to persons who register their permanent or temporary residence (“meldunek”). In such cases, the local municipal office issues the PESEL number without the need to submit additional documents. If a foreigner does not have a registered address in Poland but is required to have a PESEL number due to legal obligations, they can submit an application for one at the municipal office. The legal basis is usually the need to fulfil tax obligations, access public healthcare, register with ZUS (Polish Social Insurance Institution), or comply with employment requirements. The NIP number (Tax Identification Number) is issued to persons who do not have a PESEL number, but are subject to Polish tax regulations – for example, foreigners working for a Polish employer or running a business in Poland. In such cases, an application must be submitted using form NIP-7 (for individuals) or form CEIDG-1, if the application is linked to the registration of a sole proprietorship. The tax office responsible for the person’s place of residence or stay assigns the number and provides it to the taxpayer. In practice, determining whether a foreigner should obtain a PESEL or NIP number, and then correctly completing the application forms and choosing the appropriate office, can be complex. getsix® offers full support throughout the process – from needs assessment and document preparation, to acting on your behalf before public offices: https://getsix.eu/contact/.

Can a foreigner living in Poland work remotely for a foreign company, and how is the income taxed?

Yes — a foreigner living in Poland can work remotely for a foreign company (e.g. from France, Denmark, Italy, the USA or Germany). However, what matters is that if you live in Poland permanently, spend more than 183 days here, or have your centre of personal life in Poland, you become a Polish tax resident. This means that you are required to pay tax in Poland on your worldwide income, even if the employer is based abroad and the salary is paid from outside Poland. A foreigner reports such income in Poland according to Polish PIT (Personal Income Tax) regulations. When working remotely for a foreign company, it is necessary to determine whether this creates an obligation for the foreign employer to register in Poland — in most cases, this is not required, and the employee settles the tax individually through an annual tax return (typically using form PIT-36). Foreign income is taxed under the Polish progressive tax scale, taking into account the relevant double taxation agreement (DTA). If you are working remotely from Poland as a freelancer or providing services to a foreign entity, the situation is different — in most cases, you must register a sole proprietorship or company in Poland, pay ZUS contributions (Poland’s Social Insurance Institution) accordingly, and declare your income under the selected form of taxation. For many foreigners, remote work from Poland can be tax-efficient, but it requires an understanding of tax residency, ZUS obligations, and tax rules in both Poland and the employer’s country.getsix® specialises in assisting foreigners working for international companies, and can take care of the entire process — from tax residency assessment, through PIT returns, to ZUS contributions: https://getsix.eu/contact/.

Is relocating to Poland tax-beneficial for EU citizens?

In Poland, income is taxed according to a progressive tax scale, where the basic income tax rate is 12% up to a certain threshold, and 32% above that limit. In practice, this means that many foreigners working in Poland can benefit from relatively favourable tax conditions, especially when combined with the Polish tax-reducing amount (tax-free allowance). For many individuals living and working in Western European countries, where the effective tax burden is often higher, transferring tax residency to Poland may result in real financial benefits – of course depending on the individual situation, source of income, and applicable double taxation agreements. It is also worth noting that the cost of living in many Polish cities is lower than in major Western European centres, which further increases the overall attractiveness of relocation. As a result, foreigners relocating to Poland often experience greater purchasing power, with similar or even lower tax burdens than in their previous country of residence. However, to accurately assess tax advantages and determine how changing tax residency will affect your settlements, it is best to carry out an individualised tax analysis. getsix® can prepare such a calculation – taking into account your income, type of employment, any cross-border activity, and the relevant regulations in your country of origin: https://getsix.eu/contact/.

Can a foreigner run a business in Poland and what types of business structures are available?

Yes, a foreigner can run a business in Poland, although the available forms depend on their citizenship and the type of residence permit they hold. Citizens of the European Union (EU), European Economic Area (EEA) and Switzerland can start a business on the same terms as Polish citizens. This means full freedom to choose any legal form – from sole proprietorship, to civil or registered partnerships, up to capital companies, such as a limited liability company (sp. z o.o.) or a simple joint-stock company (prosta spółka akcyjna). For citizens of countries outside the EU, the options depend on the type of residence permit they have. If the foreigner holds a residence card or another permit that explicitly allows them to work or run a business in Poland, they can choose from the same forms of business as Polish or EU citizens – including sole proprietorship. However, persons who do not hold an appropriate residence title may only operate a business in the form of capital companies, such as a limited liability company (sp. z o.o.). Starting and running a business in Poland involves several obligations: tax registration, selecting a form of taxation, registration with ZUS (Social Insurance Institution), accounting and bookkeeping, and compliance with Polish tax and accounting regulations. For foreigners unfamiliar with local rules, it is especially important to ensure that the registration process and subsequent tax settlements are handled correctly to avoid formal errors and tax issues. getsix® offers comprehensive support for foreigners who want to start and run a business in Poland – from selecting the optimal legal structure, preparing documents and registering the company, to full accounting, tax and HR & payroll services: https://getsix.eu/contact/.

What does the Polish Social Insurance Institution (ZUS) look like for a foreigner living in Poland?

After moving to Poland and starting work, a foreigner becomes subject to the Polish social security system, which includes contributions to: old-age pension insurance, disability pension insurance, sickness insurance (mandatory for employees – voluntary for sole traders), accident insurance, health insurance. If a foreigner is employed by a Polish employer, ZUS contributions (ZUS being Poland’s Social Insurance Institution) are calculated and paid automatically – part is covered by the employer, and part is deducted from the employee’s salary. If the foreigner runs a business in Poland, they are responsible for registering with ZUS, calculating the contributions, and paying them on their own. Once the health insurance contribution has been paid, the foreigner becomes entitled to access public healthcare in Poland, provided under the National Health Fund (NFZ – Narodowy Fundusz Zdrowia). This also applies to citizens of EU countries – however, in their case it is important to determine whether they fall under the Polish insurance system or remain covered by the system of their previous country of employment (for cross-border workers, EU coordination rules and forms such as A1 apply). If a foreigner moves permanently to Poland and plans to work or run a business here, they will usually become subject to the Polish ZUS system. Exceptions apply, for example, in the case of posted workers from other EU countries or persons working for a foreign company who can present documentation confirming coverage under a different social insurance system. getsix® supports foreigners in determining the applicable social security system, registering with ZUS, preparing documents, and managing contribution settlements: https://getsix.eu/contact/.

How is the income of foreigners living and working in Poland taxed?

Taxation of foreigners in Poland depends primarily on whether the person becomes a Polish tax resident. According to Polish regulations and international principles, a person becomes a resident if at least one of two conditions is met: the person stays in Poland for more than 183 days in a year, or the person has their centre of vital or economic interests in Poland (e.g. housing, a partner, employment, or business activity). After obtaining tax residency status, a foreigner is required to declare and pay tax in Poland on their entire income – both income earned in Poland and abroad (the principle of unlimited tax liability). Foreign income is declared in accordance with the relevant double taxation agreement (DTA), which defines the rules for avoiding double taxation and the method of settlement. If the foreigner is not a tax resident, they are only subject to limited tax liability – meaning they only declare income earned within the territory of Poland. Income earned in Poland is taxed according to the Polish progressive tax scale, which includes: • 12% income tax up to a defined threshold (current tax threshold), • 32% income tax on income above that limit, • a tax-free amount for tax residents. A foreigner who works or runs a business in Poland must also fulfil formal obligations: registration with the tax office, obtaining a NIP (Tax Identification Number) or PESEL (a national identification number used in Poland for residents), selecting the tax settlement form, and, if necessary, registering a business. To avoid mistakes in tax settlements and to correctly determine tax residency, it is advisable to seek support from getsix® tax advisors, who assist foreigners with formalities, settlements, and analysis of tax obligations: https://getsix.eu/contact/.

What are the benefits of employing Polish workers for foreign companies?

Polish specialists are valued worldwide for their high level of technical competence, good work organisation, language skills and experience in working with international teams. Poland is one of the largest talent markets in Europe, giving foreign companies access to a wide pool of employees in IT, finance, marketing, accounting and customer service. Employing a Polish person is also cost-effective — salaries are lower than in Western European countries, with comparable quality of work. In addition, Poles thrive in remote structures, which facilitates cooperation for companies that do not have a subsidiary in Poland. If you want to find out which cooperation models are most often chosen by foreign companies and what the Polish labour market looks like in practice, you can contact getsix® — the team will advise you on which solutions are most commonly used and which ones may be best for your business.

What are the risks associated with choosing the wrong cooperation model?

The most common risk is the so-called ‘hidden employment’, i.e. a situation in which B2B cooperation actually resembles an employment relationship. This may lead to additional Social Insurance Institution (ZUS) contributions and taxes, as well as additional sanctions. The second serious risk is the creation of a permanent establishment (PE) if an employee in Poland has real powers to conduct business on behalf of the company, negotiate contracts or make decisions. There are also legal risks, such as improperly prepared contracts, failure to transfer copyrights or vaguely defined obligations. That is why it is so important to analyse the structure of the cooperation before signing the contract. If you want to avoid potential mistakes, you can consult your case with getsix® — the team will help you identify key risks and show you how to minimise them.

What should the onboarding process look like for an employee living in Poland?

Onboarding should be well planned and take into account both operational and organisational aspects. Polish employees value transparency of rules: scope of responsibilities, access to tools, communication procedures and clearly defined relationships within the team. In the EoR model, onboarding also includes mandatory elements resulting from labour law, such as health and safety training, HR documentation and medical examinations. In B2B, there are fewer formalities, but proper implementation in the project, tools and processes is equally important. Well-planned onboarding significantly increases the effectiveness of cooperation and organisational security. If you want to be sure that your onboarding meets Polish standards, you can consult getsix® — the team helps companies organise their processes and identify elements that are particularly important for employees from Poland.

What elements should a contract with a Polish employee or contractor contain?

A well-prepared contract is key to secure cooperation with a Polish employee or contractor. The document should precisely define the scope of duties, the duration of cooperation, remote working conditions, settlement rules, reporting methods and confidentiality rules. In the case of B2B, it is important that the contract does not resemble an employment relationship — it should emphasise the contractor's independence, the possibility of working for other clients and the absence of rigid subordination. In EoR contracts, compliance with Polish labour law plays a key role, which is why all HR and tax obligations rest with the EoR entity. In freelance project contracts, it is important to specify the scope of work, schedule and transfer of copyright. The contract should also regulate issues of intellectual property, data security, GDPR, access to systems, equipment and the manner of terminating the cooperation. In an international environment, clauses concerning jurisdiction and applicable law are of additional importance — most foreign companies use the law of their own country, but must take Polish regulations into account when cooperating with a person residing in Poland. If you are preparing a contract for the first time or want to make sure that it meets Polish requirements and does not create tax or HR risks, you can consult its content with getsix® — the team will help you organise the key elements and adapt the contract to the specifics of cross-border cooperation

What are the costs of employing a worker from Poland?

The costs depend heavily on the model chosen. In B2B, a foreign company pays only the net amount agreed with the contractor, who settles taxes and contributions independently. In the Employer of Record model, the cost includes the employee's gross salary, social security contributions, taxes and the EoR service fee — therefore, it is a safer but more expensive model. Freelance cooperation can be cheaper for short projects, but it does not work well for permanent employment. Added to this are the costs of equipment, licences, work tools, onboarding and benefits. If you want to estimate the real costs depending on the model, you can contact getsix®, which helps companies compare financial scenarios and understand the tax implications of each.

Which form of employment is best: B2B, EoR or freelancing?

There is no single ‘best’ model — the choice depends on the type of cooperation, the degree of control, the duration of the project and the preferences of the Polish party. B2B is a great solution for expert tasks or where flexibility and speed of action are required. However, if you need full-time employment, regular working hours, stability and full compliance with Polish labour law, Employer of Record will be safer and more predictable. Freelancing is suitable for short-term, creative or one-off tasks, but it cannot replace the typical employment model when the role requires constant availability. If you want to tailor the form of cooperation to the specifics of your business, you can consult your case with getsix®, which helps foreign companies understand the differences and choose the right model.

Can remote work from Poland create a permanent establishment for a foreign company?

Remote work performed from Poland does not usually lead to the creation of a permanent establishment (PE). The risk arises only when an employee has real powers to represent the company, negotiate key agreements, sign contracts or perform activities that are significant for generating the company's revenue. In typical cases, technical, design, administrative or back-office roles carry a much lower PE risk than sales or negotiation functions. However, it is important to remember that each situation is different and requires individual analysis in accordance with OECD guidelines and double taxation regulations. If you want to ensure that the way your team in Poland is organised does not give rise to tax risks, you can discuss this issue with getsix® — the team helps foreign companies identify potential risks and suggests ways to minimise them.

Who pays taxes and Social Insurance Institution (ZUS) contributions when a Polish employee works for a foreign company?

Tax liability depends on the form of cooperation. In the B2B model, all tax and insurance obligations are borne by the Polish contractor conducting business activity. In the Employer of Record model, the formal employer is the Polish EoR entity, which is responsible for calculating salaries, Social Insurance Institution (ZUS) contributions, taxes and complete HR documentation. In the case of freelance contracts, the rules depend on the legal structure and the location of the payer — there may be different settlement options. The key point is that the mere employment of a person residing in Poland does not automatically give rise to tax obligations on the part of the foreign employer, although in specific situations — e.g. when a so-called permanent establishment is created — such obligations may arise. If you want to analyse your situation and make sure that your cooperation complies with Polish regulations, you can consult getsix®, which helps foreign companies to sort out tax and organisational issues.

What are the most popular forms of cooperation with Polish employees?

The most popular models are: B2B, Employer of Record (EoR) and freelance cooperation. B2B is extremely common in industries such as IT, marketing and finance, as it offers great flexibility, reduces formalities and transfers tax obligations to the Polish contractor. The EoR model is best when you need full, stable employment in accordance with Polish labour law — in this case, the Polish EoR entity takes over all HR and payroll administration, and the foreign company only manages the work. Freelancing is a good solution for short-term projects or specialist tasks where you do not need full availability of an employee. If you are unsure which model to choose, you can consult getsix® — the team will help you compare the differences and identify the form of cooperation that best suits your needs.

Can a foreign employer legally employ a Polish citizen without establishing a company in Poland?

Yes — a foreign employer can legally employ a person residing in Poland, even if they do not have a company, branch or formal registration here. However, it is crucial to choose a cooperation model that complies with Polish law. The three most commonly used solutions are: B2B cooperation (where the employee runs their own business), the Employer of Record model (where a Polish EoR entity becomes the formal employer), and freelance cooperation, which is suitable for smaller projects. Each model has its own tax and organisational implications, so it is worth analysing the scope of responsibilities and the nature of the cooperation before making a decision. If you need to discuss your situation or make sure which model will be the safest, you can consult getsix® — the team will help you sort out the basic issues and point out the most commonly used solutions.

How to prepare your company for mandatory National e-Invoice System (KSeF) in Poland?

The implementation of KSeF should start with data audits and mapping of e-invoice fields, followed by ERP system updates and user permission assignments. Key steps include: testing, team training, updating document workflow procedures, and communication with business partners. Proper preparation will minimise errors and the risk of penalties after 2026.

Can invoices be issued in a foreign language?

Yes. The content of the invoice or its visualisation may be bilingual or entirely in a foreign language, as long as it is consistent with the XML data in the National e-Invoice System (KSeF) in Poland. However, the meanings of the fields from the original file must not be changed. This is particularly useful for companies working with foreign partners and shared service centres.

How does National e-Invoice System (KSeF) in Poland validate invoices and what happens if they contain errors?

National e-Invoice System (KSeF) automatically checks each invoice for correctness, including number uniqueness, correct dates, and field compliance with the XML format. If you send a batch of documents and one invoice has an error, the system will reject only that invoice – the others will receive a KSeF number. This means you don’t need to stop the entire submission process, and incorrect invoices can be corrected and resubmitted without delay.

What mistakes do polish companies most often make when implementing National e-Invoice System (KSeF)?

The most common errors are incomplete XML data mapping, outdated system information, incorrect user permissions, and lack of integration testing. Many companies also skip employee training or fail to communicate with contractors. The key to success is pilot implementation, updated procedures, and clear role assignment in National e-Invoice System (KSeF).

How to connect EDI with the National e-Invoice System (KSeF) in Poland?

EDI systems may still be used, but each invoice transmitted outside National e-Invoice System (KSeF) must include a QR code or link for verification in the system. It can be added directly to the EDI file or sent together with the invoice – e.g. in the same email or EDI message. “Together with the invoice” means in the same data package, not necessarily the same file.

Wird die Obergrenze für das landesweite E-Rechnungssystem (KSeF) für ausländische Unternehmen, die in Polen für die Mehrwertsteuer registriert sind, auf der Grundlage des Umsatzes in Polen oder des weltweiten Umsatzes berechnet?

Q: Wird die Obergrenze für das landesweite E-Rechnungssystem (KSeF) für ausländische Unternehmen, die in Polen für die Mehrwertsteuer registriert sind, auf der Grundlage des Umsatzes in Polen oder des weltweiten Umsatzes berechnet?

Ab dem 1. Februar 2026 wird das nationale E-Rechnungssystem (KSeF) für Unternehmen obligatorisch, deren Umsatz (einschließlich Umsatzsteuer) im Jahr 2024 200 Millionen PLN überschritten hat. Ab dem 1. April 2026 wird KSeF für die übrigen Unternehmen obligatorisch, mit Ausnahme von Steuerzahlern, deren Transaktionen geringe Beträge umfassen und deren monatlicher Umsatz im Jahr 2025 10.000 PLN oder weniger beträgt. Für ausländische Unternehmer basieren die Umsatzschwellen, die bestimmen, wann die obligatorische Rechnungsstellung im KSeF beginnt, auf dem weltweiten Umsatz (weltweit) und nicht nur auf dem Umsatz, der in Polen der Mehrwertsteuer unterliegt.

/ Wird die Obergrenze für das landesweite E-Rechnungssystem (KSeF) für ausländische Unternehmen, die in Polen für die Mehrwertsteuer registriert sind, auf der Grundlage des Umsatzes in Polen oder des weltweiten Umsatzes berechnet?

Landesweites E-Rechnungssystem (KSeF) in Polen

Ab dem 1. Februar 2026 wird das nationale E-Rechnungssystem (KSeF) für Unternehmen obligatorisch, deren Umsatz (einschließlich Umsatzsteuer) im Jahr 2024 200 Millionen PLN überschritten hat. Ab dem 1. April 2026 wird KSeF für die übrigen Unternehmen obligatorisch, mit Ausnahme von Steuerzahlern, deren Transaktionen geringe Beträge umfassen und deren monatlicher Umsatz im Jahr 2025 10.000 PLN oder weniger beträgt.

Für ausländische Unternehmer basieren die Umsatzschwellen, die bestimmen, wann die obligatorische Rechnungsstellung im KSeF beginnt, auf dem weltweiten Umsatz (weltweit) und nicht nur auf dem Umsatz, der in Polen der Mehrwertsteuer unterliegt.

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