This is a page for the tag 2025
Polish Investment Zone (PIZ) – 2024 summary in numbers
The Polish Investment Zone (PIZ, in Polish: PSI) is one of the key instruments supporting entrepreneurs in Poland, based on a system of tax reliefs. In practice, it allows companies to achieve significant savings in return for making new investments. However, numbers best illustrate how effectively this mechanism functions. Let’s...
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The interpretation of tax exceptions must be strict – landmark judgment of the Supreme Administrative Court on tax-deductible expenses
On December 19, 2024, the Supreme Administrative Court of Poland (in Polish: NSA – Naczelny Sąd Administracyjny) issued a landmark judgment in case II FSK 409/22, concerning the interpretation of Article 16(1)(22) of the Corporate Income Tax (CIT) Act in Poland. The Court unequivocally stated that this provision, as an...
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National Bank of Poland interest rates in February 2025
On February 4-5, 2025, the Monetary Policy Council held a meeting during which it decided to keep the interest rates unchanged. Current National Bank of Poland interest rates: reference rate at 5.75% on an annual basis lombard rate at 6.25% on an annual basis deposit rate at 5.25% on...
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New general interpretation of the Polish Minister of Finance on dividend exemption – key clarifications for taxpayers
On November 20, 2024, the Polish Minister of Finance published General Interpretation No. DD9.8202.1.2024, dated November 15, 2024, regarding the conditions for applying the exemption specified in Article 22(4) of the Polish Corporate Income Tax (CIT) Act. This interpretation is intended to clarify doubts related to the condition of “not...
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Changes in VAT and excise duty in Poland in 2025 – what do entrepreneurs need to know?
Recent changes in tax regulations regarding Value Added Tax (VAT) and excise duty in Poland introduce several significant modifications that may affect the operations of many companies. This article provides detailed information about new rates, settlement mechanisms, and regulations covering selected products. Find out how these changes will impact entrepreneurs...
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What is Business Intelligence (BI)? A comprehensive approach to data management
Is your company harnessing the full potential of data in decision-making processes? Or perhaps you need better insights into market trends and key indicators? Business Intelligence (BI) may be the answer – a tool that revolutionizing the way businesses analyze and utilize data. In this article we take a look...
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Reimbursement of taxi travel costs and income tax – a problematic issue for companies and employees in Poland – judgment of the Supreme Administrative Court of Poland (NSA)
Many businesses reimburse their employees for taxi travel expenses to optimize operational efficiency and ensure the effective performance of professional duties. However, according to a judgement of the Supreme Administrative Court of Poland (in Polish: Naczelny Sąd Administracyjny, NSA) of November 19, 2024 (case no. II FSK 230/22), such reimbursement...
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What is full accounting in Poland, and who does it apply to?
Is your company ready for full accounting in Poland? Or have you just reached a threshold that obliges you to change your record-keeping system? Full accounting is a subject that can raise concerns, but at the same time it is the key to more transparent management of a company’s finances...
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Withholding Tax (WHT) – statistics for 2024 and key information for 2025
Withholding tax (WHT) in Poland remains one of the important tax issue for entrepreneurs engaging in transactions with foreign entities. The year 2024 brought not only significant changes in the number of applications filed and refunds processed but also outlined key obligations to be considered in the upcoming year. Below,...
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New e-invoicing regulations in 2025 – prepare your business for the changes across Europe
The year 2025 will bring significant changes to e-invoicing across Europe. Both national regulations and the EU’s VAT in the Digital Age (ViDA) initiative are moving towards the full digitalisation of tax systems, aiming to improve transparency and reduce the VAT gap. Businesses that properly prepare their processes to meet...
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