This is a page for the tag 2026
When can a mandate contract or B2B arrangement be treated as employment relationship in Poland? First State Labour Inspection (PIP) interpretations
The first individual interpretations issued by the State Labour Inspection (PIP) through the Chief Labour Inspector (GIP) show that, when assessing mandate contracts and B2B arrangements in Poland, the actual organisation of the working relationship is crucial — not the name given to the contract. GIP considers factors including subordination,... Read More →
National e-Invoicing System (KSeF) number in bank transfers in Poland from 2027 – new requirements for companies
From 1 January 2027, a number assigned by Poland’s National e-Invoicing System (KSeF) will be mandatory in bank transfers for certain payments relating to invoices covered by KSeF. The requirement will primarily apply where an active VAT taxpayer pays another active VAT taxpayer by bank transfer or another payment instrument... Read More →
VAT group in Poland – when should you set one up and what are the benefits?
A VAT group in Poland allows several related entities to account for VAT as a single taxable person. Transactions between VAT group members are outside the scope of VAT, while output and input VAT are settled jointly. This can reduce irrecoverable VAT, improve cash flow and simplify certain administrative obligations.... Read More →
CIT bad debt relief in Poland and instalment payments – Supreme Administrative Court of Poland (NSA) ruling
For CIT bad debt relief in Poland, where a large enterprise pays an amount owed to a micro, small or medium-sized enterprise in instalments, splitting the payment does not allow the statutory 60-day payment period to be extended. The Supreme Administrative Court of Poland (NSA) confirmed this in its judgment... Read More →
How to choose an HR & payroll provider in Poland
A reliable HR and payroll provider in Poland should be selected not only based on headcount, but above all on process complexity, the company’s systems, reporting requirements and the level of support required. When choosing a provider of HR and payroll services in Poland, companies should assess the division of... Read More →
Transfer pricing adjustments and VAT in Poland – CJEU judgment
Transfer pricing adjustments and VAT in Poland cannot be assessed under a single automatic rule. In its judgment of 13 May 2026 in Case C-603/24, the Court of Justice of the European Union (CJEU) confirmed that a profitability adjustment does not become consideration for a service merely because specific costs... Read More →
National Bank of Poland interest rates in September 2026
On September 8-9, 2026, the Monetary Policy Council held a meeting during which it decided to keep the National Bank of Poland (NBP) interest rates unchanged. Monetary Policy Council NBP Interest Rates — September 2026 Reference Rate Benchmark 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate 3.80%... Read More →
Minimum wage in Poland and the Netherlands in 2026 – employment cost comparison
Why is the minimum wage alone not enough for a cost comparison? Minimum wage in Poland and the Netherlands in 2026 is based on two different systems. Poland uses a monthly statutory minimum, while the Netherlands applies an hourly rate. For employers, the relevant benchmark is the full cost of... Read More →
Proposed changes to the VAT White List and split payment in Poland: will payment errors still affect tax-deductible costs?
The Polish government’s draft act amending the Personal Income Tax (PIT) Act and the Corporate Income Tax (CIT) Act proposes simplifying the rules for payments made to bank accounts outside the VAT White List and payments made without the mandatory split payment mechanism. It forms part of a broader deregulation... Read More →
Tax deductibility of contractual penalties for delay in Poland – favourable ruling by the Head of the National Revenue Administration (KAS)
On 13 March 2026, the Head of the National Revenue Administration (KAS) accepted the taxpayer’s complaint and amended an earlier adverse individual tax ruling concerning a contractual penalty. The case is directly relevant to the tax deductibility of contractual penalties for delay in Poland. KAS accepted the company’s position that... Read More →
