This is a page for the tag 2026
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 →
Transport industry in Poland: the key tax and accounting challenges
The transport industry in Poland remains one of the more important segments of the economy. At the same time, it is also one of the areas where the scale of tax, payroll and operational risk is particularly high. For transport business owners, daily challenges no longer end with organising transport... 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 is not established in Poland does not exempt it from applying Polish labour law to... Read More →
Self-billing in the National e-Invoicing System in Poland (KSeF) and VAT deduction
Self-billing in the National e-Invoicing System in Poland (KSeF) remains permissible, but after the individual tax ruling issued by the Director of the National Revenue Information (KIS) on 27 February 2026, this procedure can no longer be treated merely as a convenient organisational solution. The dispute is not about whether... Read More →
Changes to sick leave regulations – new rules, ZUS inspections, and impact on benefit entitlement in Poland
Sick leave under new rules On 13 April 2026, in Poland, the announced amendments to sick leave regulations entered into force. The new rules define updated procedures during illness, introduce new standards for identity verification, and more precisely specify the circumstances under which the right to benefits may be lost.... Read More →
Company car in Estonian CIT in Poland – when 50% of expenses become hidden profit
A company car in Estonian CIT in Poland is often treated as a standard business tool. It may be used by managers, sales staff, management board members and employees responsible for client relations. The problem arises, however, when a company applies the Polish lump-sum taxation regime on company income commonly... Read More →
Withholding tax (WHT) on hosting services in Poland – Supreme Administrative Court of Poland (NSA) judgment
Withholding tax (WHT) has once again become one of the key issues for businesses in Poland making payments to foreign contractors. Following earlier disputes over digital and cloud-based services, this direction has been reinforced by judgments of the Supreme Administrative Court of Poland (NSA) issued in 2025. Of particular importance... Read More →
National e-Invoicing System in Poland (KSeF) and scam invoices: why document control is essential
National e-Invoicing System in Poland (KSeF) is changing how invoices are issued, received and circulated within a company, but it does not remove the need to verify them on the buyer’s side. The mere fact that a document has been retrieved from the system does not mean it should automatically... Read More →
Proposed changes to public holidays in Poland and the latest labour law case law
Are more public holidays coming? Recently, a petition has been submitted to the Polish Parliament which may bring significant changes to the Polish Labour Code. The document addresses an issue of great importance to all employees, namely the annual working time and potential new days off. The main proposal included... Read More →
Remote work from Poland and permanent establishment risk for foreign companies – Supreme Administrative Court of Poland (NSA) judgment
A permanent establishment in Poland is one of the key tax issues foreign companies should assess when hiring employees who work remotely from Poland. A judgment of 28 October 2025 issued by the Supreme Administrative Court of Poland (Naczelny Sąd Administracyjny, NSA) confirmed that an employee working from a private... Read More →
