This is a page for the tag Tax Compliance
Estonian CIT tax audits in Poland – what irregularities are tax authorities finding?
Estonian CIT tax audits in Poland focus primarily on whether companies have validly elected the lump-sum taxation of corporate income and continue to satisfy the applicable eligibility requirements. Ministry of Finance data published in May 2026 shows that tax authorities identified irregularities involving ZAW-RD notifications, mid-year elections, employment conditions, shareholder... Read More →
Business inspections in Poland in 2026: how tax and social security authorities use AI and risk analysis
Business inspections in Poland in 2026 are increasingly targeted at companies whose data indicates a higher risk of non-compliance. Between January and August 2026, the Social Insurance Institution (ZUS) identified irregularities in 90.1% of its inspections, with financial findings totalling PLN 373.3 million. In 2025, the National Revenue Administration (KAS)... Read More →
B2B contractor benefits in Poland – tax deductibility and the tax authorities’ changing position
Benefits provided to B2B contractors in Poland may qualify as tax-deductible expenses for corporate income tax purposes. However, the individual ruling issued by the Director of the National Tax Information (KIS) on 11 May 2026 (reference 0111-KDIB1-3.4010.40.2026.2.DW) indicates a more restrictive approach to B2B contractor benefits tax deductibility in Poland.... Read More →
Automotive accounting challenges in Poland – 7 areas requiring close financial control
Automotive accounting challenges in Poland arise primarily from complex manufacturing processes, high transaction volumes, extensive supply chains and the fact that many automotive businesses operate within multinational corporate groups. Particular attention is required in production and inventory valuation, accounting for unused production capacity, transfer pricing, cross-border transactions and the consistency... 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 →
VAT deduction on work clothing in Poland without a logo – when is it possible?
Can a business in Poland deduct VAT on work clothing without a logo? Yes. In certain circumstances, a business in Poland may deduct VAT on work clothing even if it does not carry a company logo. The absence of branding does not, by itself, eliminate the right to deduct VAT.... Read More →
MDR changes in Poland 2026: what companies must do before 1 October
From 1 October 2026, Poland’s Mandatory Disclosure Rules (MDR) will generally apply only to reportable cross-border arrangements. VAT and excise arrangements will fall outside the MDR framework, while the separate supporting-party role and the statutory requirement to maintain an internal MDR procedure will be removed. Companies should nevertheless reassess participant... Read More →
VAT deduction for company cars in Poland: when mileage records may no longer protect your business
Under Polish VAT law, 100% VAT deduction for a company car is safe only when the vehicle is genuinely used exclusively for VAT-taxable business activity and the company can prove it with consistent documentation. For passenger cars, the key safeguards are timely VAT-26 filing, reliable mileage records and internal rules... Read More →
Tax deregulation in Poland: what Deregulation 2.0 may change for businesses
Tax deregulation in Poland under the announced Deregulation 2.0 package may simplify selected tax procedures, but it does not remove the taxpayer’s responsibility for correct settlements. The key proposals include pre-filled VAT returns, e-receipts issued through a free mobile application, a 5-year validity period for individual tax rulings, broader use... Read More →
Accounting for LLC in Poland – obligations, rules and practical challenges
Accounting for LLC in Poland differs significantly from accounting for a sole proprietorship or a business using simplified records. This is mainly because a Polish limited liability company, commonly referred to as spółka z ograniczoną odpowiedzialnością (sp. z o.o.), is a separate legal entity with its own assets, liabilities and... Read More →
