Accounting, HR, Payroll, Tax & Legal news from Poland

Transfer pricing in Poland in 2026: schemas, forms and reporting changes

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Date25 Feb 2026
In 2026, transfer pricing remains one of the most demanding areas of Polish tax compliance. What matters more than ever is the quality and consistency of financial data reported in the Transfer Pricing Information form (TPR), Country-by-Country Reporting (CbC) and public CbC reporting (PCbCR) — and how well those figures...
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Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report

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Date24 Feb 2026
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting...
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Changes to mobbing rules and digitalisation in Polish labour law

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Date19 Feb 2026
Mobbing On 3 February 2026, a new draft amendment to the Polish Labour Code and the Polish Code of Civil Procedure (draft no. UD183) was published on the website of the Government Legislation Centre. The draft concerns mobbing (workplace bullying). What has changed compared to the previous version of the...
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Fixed establishment (FE) for National e-Invoicing System (KSeF) in Poland – MoF guidance of 28 January 2026 and practical implications for businesses

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Date17 Feb 2026
A fixed establishment (FE) is a VAT concept describing a situation where a taxpayer — despite having no registered office in Poland — has a sufficiently stable and organised presence in Poland (people and technical resources) that can genuinely take part in transactions. In Polish tax guidance, this concept is...
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VAT EU for businesses in Poland: rates, rules and the EU VAT number

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Date14 Feb 2026
VAT EU is one of the core tax areas affecting day-to-day settlements for companies operating in Poland and selling across the European Union. For foreign investors, e-commerce businesses and service providers, VAT EU rules influence pricing, invoicing, the sales model and the level of tax risk. Although VAT in the...
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Returning to Poland: tax settlement in the relocation year and taxation of foreign income – a complete guide for those returning from emigration (Part 4)

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Date12 Feb 2026
A return to Poland (especially after a longer break, e.g., returning to Poland after 10 years abroad) usually means a shift in your legal and tax environment: different forms, different deadlines — and, most importantly — different rules for determining where and to what extent you must settle your income....
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Last updated: 13.12.2021

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