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
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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
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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
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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
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New AML Regulation
On 31 May, the European Parliament and the Council of the EU adopted Regulation 2024/1624 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (AML). This is another step towards the unification of the laws of the Member States. The provisions of the Regulation will
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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
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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
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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
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PPWR Regulation: What does the new EU packaging reform mean for entrepreneurs?
On 22 January 2025, the Packaging and Packaging Waste Regulation (PPWR) was published in the Official Journal of the EU. 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. The regulation covers the entire
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Clothing and footwear covered by SENT – what does it mean for entrepreneurs?
On 10 March 2025, a draft amendment to the Decree of the Minister of Finance of 25 April 2022 on goods whose transport is covered by the monitoring system for the carriage of goods by road and rail and trade in heating fuels (Journal of Laws of 2024, item 1157), issued pursuant to Article 3
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