Tax limits 2026

The year 2026 seems to be another period in which the legislator introduces changes affecting many areas of tax settlements. On the one hand, the minimum wage is increasing, which automatically increases the sanctions in the Fiscal Penal Code. On the other hand, the limits resulting from the conversion of euro amounts are decreasing, which

Implementing Decrees to the National e-Invoicing System

The Ministry of Finance and Economy is finalizing work on four implementing decrees concerning the functioning of the National e-Invoicing System (Pol. “KSeF”). According to the ministry: The decrees specify, m.in: the rules for using the KSeF, including the template of the ZAW-FA notification, cases in which there is no obligation to issue structured invoices,

  • Published in VAT

KSeF and a foreign accounting office

We can be sure that the word “KSEF” is and will be mentioned for a long time in all cases. But this is not surprising, because from 1 February next year it will be the cause of one of the biggest revolutions in Polish tax law. There are still a lot of doubts, confusions, ambiguities.

  • Published in VAT

Legislation and Practice – November in taxes and business law

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

Expenditures on artists and taxes

The market of festivals and events, especially music events, is constantly developing. However, organizers often face various challenges, especially tax ones. For example, how to settle additional benefits incurred for the benefit of artists participating in these events. These can be, for example, expenses for accommodation, transport, food, sometimes alcohol. CIT Pursuant to Article 15(1)

“Offshore” sale vs. Polish VAT

The goods are on the vessel to Poland and during transport they are being sold. Such situations are happening more and more often. They raise questions about the rules of settlement of sales in international waters for the purposes of Polish VAT. Today we will try to take a closer look at this issue. In

  • Published in VAT

EU Sustainable Product Ecodesign Regulation (ESPR)

The EU’s Ecodesign for Sustainable Products Regulation (ESPR) came into force  on 18 July 2024. This is another piece of legislation that is a derivative of the European Green Deal, the EU’s sustainable development strategy that aims to transform the Union into a modern, competitive, climate-neutral and circular economy. The ESPR aims to establish a

Legislation and Practice – October in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in October. Legislation The assumptions for the draft act amending the Value Added Tax Act have been published on the website of the Government Legislation Centre – an increase in the VAT rate on non-alcoholic equivalents of alcoholic beverages

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