The Polish e-commerce market maintains a regular growth rate every year. According to data from the Polish Chamber of Commerce, it closed 2025 with a turnover of nearly PLN 92 billion. At the same time, due to the low entry threshold, every year many entrepreneurs make attempts to break through to customers with their goods.

Below we present a short summary of the most important changes in tax/business law and practice in April. Legislation The decree on the detailed scope of data contained in the information on compensatory taxation has been published in the Journal of Laws (item 571). A draft decree on the exclusion of certain obligations in the

Unreliable contractors who are in arrears with payments are the bane of many entrepreneurs. On the one hand, such transactions generate income, and thus income tax to be paid, and on the other hand, they do not cause any real gain. However, if certain conditions are met, it is possible to include uncollectible receivables in