EPR – a new model of extended producer responsibility. What does it mean for entrepreneurs?

On 13 August 2025, a draft law on packaging and packaging waste was published in the Government Legislation Centre, which introduces the Extended Producer Responsibility (EPR – Pol. ROP) system, which has been long-awaited by local governments, the waste industry and producers. The new regulations are intended to adapt Polish law to EU regulations –

Income tax report

Although the obligation to publish the tax strategy has recently been abolished, it is worth reminding that some entities should still report income tax issues. However, this is an obligation resulting from the accounting regulations, which are an implementation of EU regulations (EU Directive 2021/2101). The Polish Accounting Act (hereinafter: the Act) imposes on certain

CSR reporting and due diligence – proposals for changes

The European Parliament is working on changes in the field of CSR reporting. The European Commission recently agreed that the reporting threshold for CSRD reporting should be 1,000 employees/EUR 450 million in turnover. On the other hand, the threshold for the application of the CS3D Directive would be set at more than 5,000 employees/EUR 1.5

Implementation of the EED Directive – new obligations

The Ministry of Climate and Environment is working on a draft law amending the Energy Efficiency Act. The project is designed to implement the so-called EED Directive (Energy Efficiency Directive 2023/1791). Among the proposed regulations, it is worth noting the following. Obligation to apply the “energy efficiency first” principle by adding a provision obliging the

Legislation and Practice – September in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in September. Legislation The Council of Ministers adopted the draft act amending the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – “tightening” changes for family foundations. The Council of Ministers adopted

EUDR – postponement of the responsibilities?

The European Commission is considering postponing the entry into force of the EUDR Regulation on deforestation-free products. Let us remind you that the EUDR Regulation (Regulation 2023/1115 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation

“Sealing” of CIT and PIT 2025

The Ministry of Finance is working on the draft act in the field of sealing CIT and PIT. Detailed solutions include: The regulations would be adopted by the Government in the third quarter of this year. It is not certain if the changes will be applicable from 2026.

  • Published in CIT

SENT for clothing and footwear – current status

Some time ago, we informed you about plans to include clothing and footwear in the SENT system: https://www.ulve.pl/en/clothing-and-footwear-covered-by-sent-what-does-it-mean-for-entrepreneurs/. What has changed since then? We have another version of the project, perhaps the final one. The modified draft of the Regulation of the Minister of Finance amending the Regulation on goods the carriage of which is

Legislation and Practice – August in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in August. Legislation Practice in taxes Income taxes and transfer pricing International taxes VAT Other

Electronic documentation of uncollectible receivables

The electronic portal of the National Register of Debtors (Pol. KRZ) has been operating for some time. It is an electronic, publicly available register in which announcements on bankruptcy or restructuring proceedings are published. Are the documents downloaded from there relevant to the settlement of bad debts in CIT? At the outset, let us remind

  • Published in CIT