Changes in cost limits for cars from 2026

On 1 January 2026, new regulations will come into force regarding the inclusion of depreciation write-offs or car leasing costs as tax costs. According to the new depreciation limits, the depreciation limits will be: Similar limits will apply to the costs of passenger car leasing agreements. Importantly, by virtue of the transitional provisions, the depreciation

Batteries and waste batteries – new obligations

18 August 18 2025 was supposed to be the day on which certain obligations in the field of battery management will come into force. They were introduced by Regulation (EU) 2023/1542 of the European Parliament and of the Council of 12 July 2023 concerning batteries and waste batteries, amending Directive 2008/98/EC and Regulation (EU) 2019/1020

Software – Fixed or Intangible Asset?

In practice, it happens that taxpayers buy machines and software. The question then arises as to how to classify the purchase of such software for CIT purposes. Pursuant to Article 16b(1)(4) and (5) of the Polish CIT Act, subject to Article 16c, copyright or related economic rights acquired from another entity that are suitable for

  • Published in CIT

KSeF: granting rights to a foreign person without PESEL and NIP

Recently, as part of our practice, we have encountered a client’s question about how to grant access to the Polish National e-Invoicing System (Pol. KSeF) to a natural person from abroad who does not have a Polish PESEL or NIP number. This is a common situation in international capital groups that want to authorize a

  • Published in VAT

Legislation and practice – June in taxes and economic law

Below we present a brief summary of the most important changes in tax law and tax practice, as well as in commercial law in June. Legislation Practice in taxes Income taxes and transfer pricing VAT Other

Liquidation of a company and sole proprietorship – and subsequent control activities

The end of business is often the liquidation of a limited liability company or a sole proprietorship. However, can the tax authorities carry out control activities after such liquidation? Limited liability company Pursuant to Article 272 of the Polish Commercial Companies Code, the company is dissolved after liquidation, when the company is removed from the

Two important projects adopted by the Government

Yesterday, the Council of Ministers adopted two draft acts important for business – they concern the National e-Invoicing System (Pol. KSeF) and ESG reporting. KSeF The draft amendment to the KSeF provides for the introduction and simplification of the National e-Invoicing System – the most important solutions: The obligation to issue e-invoices for all taxpayers

New Act on Packaging and Packaging Waste

The year 2025 brought us the EU Regulation on Packaging and Packaging Waste (PPWR). These regulations introduce fundamental changes in the approach to the design, use and management of packaging – with a direct impact on the operations of companies in almost every industry. For the purpose of adapting Polish law to the PPWR, the

Legislation and Practice – May in taxes and business law

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

Contract with a speaker and CIT and VAT

It often happens that taxpayers organize various events or industry conferences. These events are attended by invited speakers. A certain standard is to pay remuneration to the entity that delegates it and to bear the costs of their travel or accommodation. What does such a benefit look like in terms of CIT and VAT –