This is a page for the tag 2026
The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?
On 19 February 2026, Poland published a regulation of the Minister of Finance and Economy (dated 16 February 2026) extending the deadline for submitting accounting books for corporate income tax (CIT) purposes in the JPK_CIT structure. The change matters primarily for entities included in the first implementation wave — because... Read More →
Changes to mobbing rules and digitalisation in Polish labour law
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... Read More →
Foreigners in Poland: register company in Poland – a practical setup guide
If you want to register company in Poland as a foreign investor, there are usually two main paths: registering a sole proprietorship (JDG) in the Central Registration and Information on Business (CEIDG) or setting up a company and registering it in the National Court Register (KRS). On top of that,... Read More →
Fixed establishment (FE) for National e-Invoicing System (KSeF) in Poland – MoF guidance of 28 January 2026 and practical implications for businesses
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... Read More →
The National e-Invoicing System (KSeF) in Poland and the new JPK_VAT structure from 1 February 2026
From 1 February 2026, a new version of the Polish VAT reporting structure applies: JPK_V7M(3) for monthly VAT settlements and JPK_V7K(3) for quarterly settlements. The change applies under Polish tax law and affects all active VAT taxpayers in Poland submitting JPK_VAT files for periods starting from February 2026. The key... Read More →
Returning to Poland: tax settlement in the relocation year and taxation of foreign income – a complete guide for those returning from emigration (Part 4)
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.... Read More →
The issue of reforming the powers of the Polish National Labour Inspectorate (PIP) returns
On 30 January 2026, a new draft amendment to the Act on the Polish National Labour Inspectorate and certain other acts (No. UD283) was published. The draft provides for a significant strengthening of the powers of the Polish National Labour Inspectorate (PIP) in combating the unlawful replacement of employment contracts... Read More →
Withholding tax (WHT) in Poland: WH-OSC statements should not be filed too early
Withholding tax (WHT) remains one of the most sensitive areas of tax compliance in cross-border transactions under Polish tax law. Particular attention is required when applying the pay and refund mechanism, which – once a statutory payment threshold is exceeded – generally obliges the payer to withhold tax at the... Read More →
Sick leave (L4) changes in Poland 2026 – what employers need to know
The sick leave (L4) changes in Poland in 2026 introduce clearer rules for (1) how medical certificates are verified and (2) what an insured person can and cannot do while on sick leave without risking the loss of sickness benefit. For employers and HR/payroll teams, this matters for two practical... Read More →
National Bank of Poland interest rates in February 2026
On February 3-4, 2026, the Monetary Policy Council held a meeting during which it decided to to keep the National Bank of Poland (NBP) interest rates unchanged. Current National Bank of Poland interest rates: reference rate at 4.00% on an annual basis; lombard rate at 4.50% on an annual basis; deposit rate at 3.50% on an... Read More →
