More about the tag: 2025

This is a page for the tag 2025

Digital accounting – going paperless as a source of competitive advantage for companies

Digital accounting is no longer a choice – it is becoming a necessity for companies that want to operate faster, more securely, and more consciously. Clinging to paper documents, manual data entry and archive binders increasingly means risk: slower operations, higher costs, and loss of competitive advantage. Implementing modern digital...
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Full accounting in Poland vs. simplified accounting – obligations, differences and practical implications for businesses

The rules for maintaining accounting records in Poland are strictly defined by legal regulations, primarily the Polish Accounting Act of 29 September 1994, and the Personal Income Tax Act (PIT Act). Depending on the scale of activity, legal form, and level of revenue, entrepreneurs in Poland may apply simplified accounting...
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Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?

Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in completely different ways. The former impose on real estate companies a limit based on “hypothetical” accounting depreciation, whereas the latter...
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