This is a page for the tag 2026
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 Poland teams, this matters for two... 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 →
Combined Nomenclature 2026 (CN) – what’s changing and how it impacts businesses in Poland
From 1 January 2026, businesses must apply the updated Combined Nomenclature (CN 2026) for goods classification in the EU. For companies that import into Poland, export from Poland, or report intra-EU movements, this is not just a customs update. CN codes are part of your product master data and appear... Read More →
Business Review Poland – January 2026
The start of 2026 brings Polish businesses a mix of tighter compliance expectations, administrative changes, and cost pressure. In practice, many organisations need to tidy up processes across HR & payroll, tax settlements, and documentation controls—especially where they rely on payroll outsourcing or external support for accounting and tax in... Read More →
Draft postponement of the JPK_CIT reporting deadline – why it matters for businesses in Poland in 2026
The draft postponement of the JPK_CIT reporting deadline is a response to practical challenges faced by finance, accounting and tax teams during year-end closing in Poland. The obligation to report accounting-book data in JPK structures for income taxes (including, among others, JPK_KR_PD and JPK_ST_KR, collectively referred to as JPK_CIT) requires... Read More →
Year-end accounting close in Poland for 2025 – deadlines, stages and key risks for businesses
A year-end accounting close in Poland for 2025 is one of the most critical processes in a company’s annual finance cycle. Its quality directly affects the reliability of your financial statements, your tax compliance position, and business decisions based on trustworthy data. For organisations using full accounting (pełna księgowość; statutory... Read More →
