This is a page for the tag 2026
National Bank of Poland interest rates in March 2026
On March 3-4, 2026, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current National Bank of Poland interest rates: reference rate at 3.75% on an annual basis; lombard rate at 4.25% on an annual basis; deposit rate... Read More →
Foreigners in Poland: taxes for international employers and foreign employees
Tax obligations for foreigners in Poland rarely come down to just one topic. In practice, you often need to assess tax residency under Personal Income Tax (PIT), run payroll correctly (including employer withholding), determine VAT rules for domestic and cross-border transactions, and confirm when Social Insurance Institution (ZUS) contributions apply.... Read More →
Business Review Poland – February 2026
Remote work, accelerating digitisation, and tighter reporting expectations are reshaping how companies manage tax, compliance and payroll in Poland. Keeping up with these changes helps employers reduce risk, stay audit-ready, and avoid costly “surprises” when new rules meet real-life operating models. In this February 2026 review, we summarise the key... Read More →
End of the Ukrainian Special Act in Poland – what it means for employers
On 19 February 2026, the President signed an act phasing out the extraordinary solutions introduced under the so-called Ukrainian Special Act. The new rules are expected to apply from 5 March 2026, marking a shift from emergency measures in force since 2022 to system-based regulations for foreigners benefiting from temporary... Read More →
Transfer pricing in Poland in 2026: schemas, forms and reporting changes
In 2026, transfer pricing remains one of the most demanding areas of Polish tax compliance. What matters more than ever is the quality and consistency of financial data reported in the Transfer Pricing Information form (TPR), Country-by-Country Reporting (CbC) and public CbC reporting (PCbCR) — and how well those figures... Read More →
Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater tax transparency and to limit aggressive tax optimization practices. What is CbC Reporting? The primary goal of Country-by-Country (CbC) reporting... Read More →
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 →
