This is a page for the tag 2026
Corrective invoices in the National e-Invoicing System (KSeF) in Poland – what will change in VAT corrections?
Corrective invoices in the National e-Invoicing System (KSeF) in Poland will change the way businesses issue, deliver and account for VAT corrections. Once a taxpayer becomes subject to mandatory structured invoicing, a correction relating to an invoice covered by KSeF will no longer be only a document sent to the... Read More →
Withholding tax (WHT) in Poland 2026 – a comprehensive guide
Withholding tax (WHT) in Poland 2026 is one of the key tax risk areas for companies making cross-border payments. It primarily applies where a Polish company pays amounts to a foreign contractor, shareholder, lender, licensor or another entity that is not a Polish tax resident. In practice, WHT may arise... Read More →
Gender pay gap – definition, calculation and new reporting obligations for employers in Poland
Gender pay gap – what is it and how does it relate to the equal pay directive? On 7 June 2026, the Act on strengthening the application of the right to equal pay for men and women for equal work or work of equal value is due to come into... Read More →
New powers of the State Labour Inspection (PIP) in Poland from 8 July 2026 – consequences for employers
From 8 July 2026, the State Labour Inspection (PIP) in Poland will operate under new rules that materially strengthen enforcement in the area of employment structures. For employers, investors and managers responsible for HR and payroll in Poland, the most important change is that PIP will be able to confirm... Read More →
National Bank of Poland interest rates in May 2026
On May 5-6, 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 — May 2026 Reference Rate BENCHMARK 3.75% p.a. Lombard Rate 4.25% p.a. Deposit Rate 3.25% p.a. Rediscount Rate... Read More →
Collective agreements under new rules, legal risks of AI, and limits on changing employee duties
I. Collective agreements under new rules The Act of 5 November 2025 on collective labour agreements and collective arrangements has replaced the existing regulations contained in the Labour Code of 1974. The aim is to increase the significance of collective agreements and revitalise social dialogue in Poland. The new provisions... Read More →
Tax audits in Poland: how KSeF and JPK_CIT are changing tax supervision
Tax audits in Poland are entering a new stage of digitalisation. For companies, this means a change that goes much deeper than the implementation of the National e-Invoicing System (KSeF) in Poland or the preparation of systems for Standard Audit File for Corporate Income Tax reporting (JPK_CIT). The Polish tax... Read More →
Business Review Poland – April 2026
April 2026 brought further important developments for businesses operating in Poland, particularly in the areas of e-invoicing, HR and payroll compliance, corporate income tax, withholding tax and Estonian CIT. For entrepreneurs, these changes confirm the growing importance of structured internal procedures, reliable documentation and proactive tax risk management. In this... Read More →
Minimum wage in Poland and Germany in 2026: a comparison of employment costs
Minimum wage in Poland and minimum wage in Germany are among the key reference points for companies planning recruitment, expanding operational structures, or comparing labour costs in Poland and the German market. For a foreign entrepreneur, however, the minimum wage alone is not enough to assess whether employment is truly... Read More →
Poland’s Social Insurance Institution (ZUS) and artificial intelligence: how AI is changing the social insurance system
Poland’s Social Insurance Institution (ZUS) and artificial intelligence is no longer just a future-oriented topic in public administration. In Poland, it is becoming a real part of how social insurance matters are handled in practice. The Social Insurance Institution (ZUS) is no longer communicating only general digitalisation plans. It is... Read More →
