Worth to know
Changes concerning AI as of 2 August 2026
As of 2 August 2026, new transparency requirements concerning the operation of AI systems, set out in Article 50 of Regulation (EU) 2024/1689 of the European Parliament and of the Council of 13 June 2024 laying down harmonised rules on artificial intelligence (the AI...
Mobbing and Discrimination: Post-Amendment Changes
On July 30, 2026, the President signed an amendment to the Labor Code regarding mobbing, equal treatment, and the protection of employees' personal rights.The aim of these changes is to simplify definitions while grounding them in existing case law and practice, to...
Reporting of tax schemes following the amendments
On 9 June 2026, the President signed the Act of 29 May 2026 amending the Tax Ordinance and certain other Acts (link to the Act: https://orka.sejm.gov.pl/opinie10.nsf/nazwa/2287_u/$file/2287_u. pdf).The Act introduces, amongst other things, amendments to the provisions...
Cash pooling and withholding tax
In its judgment of 17 December 2025 (II FSK 471/23), the Supreme Administrative Court addressed the issue of determining the tax base for withholding tax on interest receivables in connection with participation in a cash pooling system.The crux of the dispute in the...
Changes in communication with tax offices
E-Delivery: The ePUAP platform is ceasing to be the main communication channel. It has been replaced by E-Delivery. This means that from January 1, 2026, documents submitted via ePUAP to tax authorities and KAS authorities, as well as documents delivered by these...
KSeF 2.0 taxpayer application – pre-production version (demo)
The KSeF 2.0 Taxpayer Application in a pre-production environment (Demo) allows you to issue and receive invoices in conditions similar to those that will be available from 1 February 2026. The availability of the pre-production environment (Demo) provides...
Possible Open Tests of the KSeF 2.0 Taxpayer Application
Since November 3, 2025, the Ministry of Finance has made the test environment of the KSeF 2.0 Taxpayer Application available.The test version provides the functionality that will be available in the production version released on February 1, 2026. Actions taken in the...
ESG reporting obligations deferred by two years
On August 12, 2025, an amendment to the Act amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight, and certain other acts entered into force.This amendment deferred the obligation to report information on sustainability (ESG) for...
Obligatory National e-Invoice System (KSeF)
From 2026, the National e-Invoice System (KSeF) will become mandatory. Below we outline selected issues related to this. What is KSeF? The National e-Invoice System (KSeF) is an IT system used specifically for: issuing, receiving, accessing, and storing structured...
Changes to the labour code – salary transparency
On 18 June 2025, the President signed the Act of 4 June 2025 amending the Labour Code, which introduces certain obligations provided for in Directive (EU) 2023/970 of the European Parliament and of the Council (EU) 2023/970 of 10 May 2023 on strengthening the...
AI Literacy
We would like to remind you that the obligation to ensure AI Literacy, provided for in Article 4 of the “AI Regulation”, entered into force on 02.02.2025.How to understand the AI Literacy? Pursuant to Article 3(56) of the AI Regulation: AI Literacy means skills,...
Retroactive correction of the statement on the choice of the method of settling exchange rate differences
In the judgment of 18.02.2025 (case no. II FSK 878/23), the Supreme Administrative Court (hereinafter: "SAC") confirmed for the first time the possibility of correcting the statement on the choice of the method of settling exchange rate differences submitted in the...
PKD 2025, an important change for entrepreneurs
On 1.01.2025, the new Polish Classification of Activities (referred to as 'PKD 2025'), which will replace the PKD 2007 classification, came into force.PKD 2025 has been adapted to changes made to the Statistical Classification of Economic Activities in the European...
Simplification regarding loans (safe harbour)
As a reminder, the announcement of the Minister of Finance dated 20.12.2024 on the publication of the type of base interest rate and margin for the purposes of transfer pricing for personal income tax and corporate income tax came into force on 01.01.2025. However it...
Implementation in Poland of the EU Directive on greater pay transparency
In May 2023, the so-called Equal Pay Directive (Directive (EU) 2023/970 of the European Parliament and of the Council of 10.05.2023 on strengthening the application of the principle of equal pay for men and women for equal work or work of equal value through pay...
The global taxation act will come into force in Poland on 1.01.2025
On 15.11.2024, the President signed into law the Act on Compensatory Taxation of Component Units of International and Domestic Groups. The Act implements into the Polish legal order the provisions of Council Directive (EU) 2022/2523 of 14.12.2022 on ensuring the...
How to write down the company’s registered office address correctly
With help comes the following published by Poczta Polska S.A. Regulations for the provision of Universal Services as of 2018, which in § 6 provides that: 3) The data identifying the sender and the addressee and their addresses placed on the mail shall be placed in the...
European Funds for a Modern Economy (FENG) in the context of the development of Polish innovations – the SMART Path tool
The so-called “SMART Path” financed by the European Funds for a Modern Economy 2021-2027.Under one application, an enterprise can obtain support for the entire project, which will consist of the so-called modules. In this case, it places great emphasis on research and...