This is a page for the tag 2026
What is full accounting in Poland, and who does it apply to?
Full accounting in Poland means keeping accounting books in accordance with the Polish Accounting Act. For some businesses, the obligation results directly from their legal form. For individuals and certain partnerships of individuals, it depends on net revenue from the sale of goods and products in the previous financial year.... Read More →
End of visa-free employment for citizens of Georgia, Colombia and Venezuela in Poland
As of 22 August 2026, the rules governing employment in Poland for citizens of Georgia, Colombia and Venezuela have changed. Previously, individuals holding a work permit or a declaration on entrusting work to a foreign national could also work while staying in Poland under the visa-free regime. Since 22 August,... Read More →
Tax changes in Poland 2027 for businesses: what will change in PIT, CIT and lump-sum tax?
The planned tax changes in Poland 2027 include a new PIT scale, a 22% CIT rate for the largest taxpayers, restricted access to the lump-sum tax on recorded revenue and new taxation rules for certain related-party transactions. The revenue threshold for choosing the lump-sum regime is planned to fall from... Read More →
National e-Invoicing System (KSeF) penalties in Poland to be postponed until the end of 2027
On 16 September 2026, the Polish Ministry of Finance announced that KSeF penalties in Poland for errors involving the National e-Invoicing System (KSeF) in Poland would be postponed until 31 December 2027. However, the change requires an amendment to the Polish VAT Act and is not yet binding law. The... Read More →
Tax residency in Poland: what business owners need to know when moving
Tax residency in Poland does not change solely because a taxpayer moves out of Poland, rents a property abroad or obtains a foreign tax residence certificate. It is necessary to establish whether the individual still has their centre of personal or economic interests in Poland or stays in Poland for... Read More →
Minimum wage in Poland 2027: PLN 4,950 gross from 1 January
From 1 January 2027, the minimum remuneration for a full-time employee in Poland will be PLN 4,950 gross per month, while the statutory minimum hourly rate will be PLN 32.30 gross. Compared with 2026, the minimum monthly wage will increase by PLN 144. The new amounts were established by the... Read More →
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 →
Hiring employees from Poland: employment contract and the obligations of a foreign employer
Hiring employees from Poland under an employment contract can be a commercially sensible solution for a foreign company, but it requires careful preparation from a legal, HR and payroll perspective. The fact that the employer has no registered office in Poland does not exclude the obligation to apply Polish labour... Read More →
Company incorporation in Poland – a guide for foreign investors
Company incorporation in Poland enables foreign entrepreneurs and international companies to establish a legal presence in Poland. One of the most commonly considered structures is a Polish limited liability company (sp. z o.o.), which requires minimum share capital of PLN 5,000. Company registration is carried out electronically through the National... Read More →
