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...
Cash pooling and withholding tax
In its judgment of 17 December 2025 (II FSK 471/23), the Supreme Administrative Court addressed the issue of...
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 It has been replaced by E-Delivery....
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...
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...
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...
Obligatory National e-Invoice System (KSeF)
From 2026, the National e-Invoice System (KSeF) will become mandatory. Below we outline selected issues related to...
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")...
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...
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...
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...
Postponement of the deadline for the implementation of the mandatory national e-invoice system
When will the new implementation date be known? On 19.01.2024 the Minister of Finance announced that the KSeF system...











