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.

Submission of VAT-R registration applications in the field of VAT by accounting offices is the norm. However, it should be remembered to perform these activities with great caution, as they may be associated with many costly consequences, such as liability for the taxpayer’s VAT arrears. However, what is important, this responsibility is not automatic and

The issue of renting residential premises (e.g. for employees) seems to be such a common issue that it would seem that it should no longer raise any tax doubts. Nevertheless, the interpretation of the provisions determining the appropriate VAT rate or exemption has changed over the years, and as a result, in economic practice, there

A well-known method used by taxpayers when issuing a collective correction invoice was to refer to the corrected original invoices in its attachment. But exactly. It was. Since the entry into force of the obligatory KSeF system, this method, combined with the so-called concept of edge invoices, seems to be a thing of the past.

The date of the obligatory start of the KSeF is approaching inexorably. It is worth considering what impact this will have on cash registers. Sales recorded at the cash register are recorded in SAF_VAT – as before – collectively on the basis of a cash register report, as an internal document marked RO (§ 10

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,

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.

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

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

In business transactions, there is a common practice of trade (“invoicing”) between several entities, where goods are transported directly from the first to the last. The provisions of the Polish VAT Act provide for simplification for triangular transactions – under a special procedure (Article 135). Bearing in mind the above-mentioned regulations, it should be pointed