New Polish Classification of Economic Activities (PKD 2025) – Key changes and obligations for entrepreneurs
On 1 January 2025, the new Polish Classification of Economic Activities (PKD 2025) has come into force, replacing the previous PKD 2007. These changes were introduced by the Regulation of the Council of Ministers of 18 December 2024, published in the Journal of Laws of 27 December 2024 (item 1936). This is a key step... Read More →
Labour law in Poland 2025 – Changes that will affect your firm’s HR and payroll accounting
Minimum wage Download» From 1 January 2025, the minimum wage will be PLN 4,666 gross. The minimum hourly rate will increase accordingly, from 1st of January it will be PLN 30.50 gross. The increase in the minimum wage will have an impact on other benefits determined on its basis, such as night work allowance, the... Read More →
BWA Report – The key to understanding your company’s financial condition
How well do you know the current financial situation of your business? Are you confident that you are up to date with the most important data that could impact your business decisions? The BWA report is a tool that provides information about revenues, costs, and profitability in real time. Regular analysis of this data enables... Read More →
Deposit-refund system in Poland – postponed until October 2025
On December 18, 2024, President Andrzej Duda signed the long-awaited amendment to the Packaging and Waste Packaging Management Act. At the beginning of January 2025, the provisions came into force, officially postponing the start date of the deposit-refund system to 1 October 2025. While the system was originally expected to start at the beginning of... Read More →
No obligation to verify the status of the beneficial owner in the dividend exemption – judgment of the Supreme Administrative Court of Poland (NSA)
In recent years, payers in Poland have faced numerous disputes with tax authorities regarding the right to preferential withholding tax (WHT) rates, including the obligation to verify the beneficial owner (BO) status of entities receiving dividends. This issue remains one of the most contentious areas within Polish withholding tax regulations. In a judgment of 9... Read More →
Register company in Poland – Limited liability company (LLC)
Are you considering registering a limited liability company in Poland and wondering if it’s the right step for your business? An LLC in Poland is one of the most popular forms of business activity, offering partners security of private assets and flexibility in management. Moreover, with the possibility of registering a single-member LLC and the... Read More →
VAT changes in Poland from 2025 – key information for businesses
On November 20, 2024the President of the Republic of Poland signed the Act amending the Value Added Tax Act and certain other acts. The amendment brings Polish law in line with European Union legislation, including EU Council Directive 2020/285 and EU Regulation 904/2010. The provisions, which will come into force January 1, 2025, include, i.a.,... Read More →
Amendment to the Polish Accounting Act – key changes effective from 2025 onwards
On December 12, 2024, the President of Poland signed an amendment to the Accounting Act, introducing a range of significant changes for businesses operating in the country. The new regulations, implementing the EU’s Corporate Sustainability Reporting Directive (CSRD), focus on ESG (Environmental, Social, and Governance) reporting, raising revenue thresholds for mandatory bookkeeping. Below, we outline... Read More →
The tax authority in Poland may not recognise the right to deduct unduly paid VAT
The judgment of the Supreme Administrative Court of Poland (NSA) of 29 October 2024 (case no. I FSK 352/21) introduces important guidelines regarding the right to deduct VAT in cases where transactions should have been subject to the reverse charge procedure. This judgment emphasises that businesses may lose the right to deduct VAT even if... Read More →
Polish tax system ranked 31st in the International Tax Competitiveness Index
Poland’s tax system has ranked 31st in the latest International Tax Competitiveness Index (ITCI), compiled by the American organization Tax Foundation. What contributed to this position, what are the details of the ranking methodology, and what do the results say about Poland’s tax system? What is the International Tax Competitiveness Index? The International Tax Competitiveness... Read More →
