E-invoices in KSeF – New FA(3) logical structure from 1 February 2026. What will change?
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Date09 Jun 2025
Starting from 1 February 2026, a new logical structure for e-invoices – FA(3) – will come into force in Poland. It will replace the current FA(2) format used in the...
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Liability of management board members for tax arrears of companies in Poland – key CJEU rulings
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Date05 Jun 2025
The Court of Justice of the European Union (CJEU) has once again addressed the issue of joint and several liability of management board members for tax arrears of companies in...
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Chain transactions and VAT in export – Key ruling by the Polish Supreme Administrative Court (NSA)
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Date29 May 2025
Chain transactions have long raised serious practical and interpretative doubts in the context of VAT – particularly when it comes to exports to third countries. One of the main challenges...
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Digital accounting – going paperless as a source of competitive advantage for companies
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Date22 May 2025
Digital accounting is no longer a choice – it is becoming a necessity for companies that want to operate faster, more securely, and more consciously. Clinging to paper documents, manual...
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Full accounting in Poland vs. simplified accounting – obligations, differences and practical implications for businesses
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Date15 May 2025
The rules for maintaining accounting records in Poland are strictly defined by legal regulations, primarily the Polish Accounting Act of 29 September 1994, and the Personal Income Tax Act (PIT...
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Depreciation in real estate companies – how should the January and April 2025 rulings of the Polish Supreme Administrative Court be interpreted?
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Date07 May 2025
Two divergent sets of rulings issued by the Polish Supreme Administrative Court (NSA) in January and April 2025 interpret Article 15(6) of the Polish Corporate Income Tax Act (CIT) in...
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Draft amendment to Poland’s KSeF – mandatory e-invoicing from 2026, key changes and what it means for businesses
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Date05 May 2025
The Polish Ministry of Finance has published a new draft amendment to the VAT Act, which introduces the obligation to issue e-invoices via the National e-Invoicing System (KSeF). This system...
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New rules for employing foreign workers in Poland from 2025 – law signed by the president
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Date24 Apr 2025
On 10 April 2025, Polish President Andrzej Duda signed into law the Act of 20 March 2025 on the conditions for employing foreign nationals in the territory of the Republic...
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Day off for a holiday in Poland falling on a Saturday
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Date23 Apr 2025
In general, holidays are non-working days. If a holiday falls on a Sunday, the employer is not obliged to ‘compensate’ employees with a day off. However, if a holiday falls...
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EU slows down ESG implementation. CSRD directive delayed, but still mandatory
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Date22 Apr 2025
The European Union has decided to postpone key ESG obligations. By adopting the “Stop-the-clock” mechanism, companies have gained additional time to implement the Corporate Sustainability Reporting Directive (CSRD) and the...
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