Customs and fiscal control in light of the report “Entrepreneurs under the scrutiny of the tax authority 2025” – growing pressure on companies in Poland
Customs and fiscal control is becoming one of the main mechanisms shaping the relationship between entrepreneurs and the tax administration in Poland. The latest report, “Entrepreneurs under the scrutiny of the tax authority 2025“, prepared by MDDP and the Lewiatan Confederation (a leading Polish employers’ organization), shows how the landscape of control activities in Poland... Read More →
Financial controlling and the 4 types of BI dashboard users – how to create tools that truly meet business needs
BI dashboards (Business Intelligence) have become an indispensable element of finance and management work. In particular, financial controlling has gained new capabilities thanks to them – from real-time budget tracking and cost analysis to monitoring variances and reacting quickly to warning signals from the business. These tools – when well designed – can drastically shorten... Read More →
VAT in transport services in Poland: Rates, rules, and documentation obligations
Value Added Tax (VAT) in the transport sector is one of the key areas affecting financial liquidity, regulatory compliance, and the competitiveness of businesses operating in this industry. This results from the specific nature of transport activities, which often involve providing services to domestic, EU, and non-EU clients. Each of these cases may entail different... Read More →
Deposit-refund system 2025 in Poland – how should your business prepare for the upcoming changes?
On 1 October 2025, Poland will implement a deposit return system for selected beverage containers. This marks one of the most significant reforms in Poland’s waste management in recent years. While the primary goal is environmental – increasing recycling rates and reducing waste – the impact on businesses will be tangible: new obligations, logistical processes,... Read More →
KSeF and foreign contractors – problems with the definition of “fixed establishment” and implications for businesses
The National e-Invoicing System (KSeF), which is set to become mandatory in 2026, will not be limited to companies headquartered in Poland. The regulations will also apply to foreign entities operating in Poland through what is referred to as a fixed establishment (FE). Although the legal construction of the provision appears simple, in practice determining... Read More →
Accounting office for a transport company: comprehensive accounting tailored to the TSL industry in Poland
Why a specialist accounting office for transport is essential Today’s transport industry operates in a highly regulated environment, characterised by complex cost structures and rapidly changing tax and legal regulations – both at the national level in Poland and internationally. Companies in the TSL sector (Transport – Shipping – Logistics) face daily operational decisions that... Read More →
E-invoices in KSeF – New FA(3) logical structure from 1 February 2026. What will change?
Starting from 1 February 2026, a new logical structure for e-invoices – FA(3) – will come into force in Poland. It will replace the current FA(2) format used in the National e-Invoicing System (KSeF). The Polish Ministry of Finance has already released a draft version of the new schema, with final publication scheduled for June... Read More →
National Bank of Poland interest rates in June 2025
On June 3-4, 2025, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland interest rates unchanged. Current National Bank of Poland interest rates: reference rate at 5.25% on an annual basis; lombard rate at 5.75% on an annual basis; deposit rate at 4.75% on an annual... Read More →
Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability of management board members for tax arrears of companies in Poland. In its judgment of 30 April 2025 in case C-278/24 (Genzyński), the Court supplemented and expanded upon its earlier position expressed less than two... Read More →
Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges is determining which supply in the chain qualifies as the moving supply (and may therefore benefit from the 0% VAT rate) and which is a... Read More →
