This is a page for the tag Tax Advisory in Poland
JPK_KR_PD and foreign branches – new approach of the Polish tax authority to reporting accounting records
JPK_KR_PD and foreign branches has been one of the areas raising significant doubts since the introduction of new JPK_CIT obligations in Poland. JPK_KR_PD is the Polish Standard Audit File structure for reporting accounting books for corporate income tax purposes. The issue is particularly relevant for Polish companies that have self-accounting... Read More →
Withholding tax in Poland in numbers: what 2025 WHT statistics show
Withholding tax in Poland in numbers shows that WHT is no longer merely a technical obligation connected with cross-border payments. The 2025 statistics confirm that withholding tax remains one of the most sensitive areas of tax settlements in Poland — both in terms of the number of documents filed and... Read More →
Transfer pricing in Poland in 2026: schemas, forms and reporting changes
In 2026, transfer pricing remains one of the most demanding areas of Polish tax compliance. What matters more than ever is the quality and consistency of financial data reported in the Transfer Pricing Information form (TPR), Country-by-Country Reporting (CbC) and public CbC reporting (PCbCR) — and how well those figures... Read More →
Exit tax in Poland: when does tax on unrealised gains arise?
Exit tax in Poland, formally referred to as the tax on unrealised gains, is an issue that most often arises in connection with a change of tax residence, the transfer of assets abroad, a corporate group restructuring, or the liquidation of business activity carried out in Poland through a foreign... 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 →
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 →
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 →
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 →
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 →
