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Transfer pricing in Poland in 2026: schemas, forms and reporting changes

Transfer pricing in Poland in 2026: schemas, forms and reporting changes

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Date25 Feb 2026
In 2026, transfer pricing remains one of the most demanding areas of Polish tax compliance. What matters more than ever is the quality and consistency of financial data reported in...
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Country-by-Country-Berichterstattung 2026 – Anforderungen an die Einreichung der CbC-P-Meldung und des CbC-R-Berichts

Country-by-Country reporting in 2026 – filing requirements for CbC-P notification and CbC-R report

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Date24 Feb 2026
According to OECD regulations on tax information exchange, multinational corporate groups are required to report their organizational structures and financial results. The purpose of this obligation is to ensure greater...
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The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?

The Ministry of Finance regulation extends the JPK_CIT submission deadline in Poland – what changes in 2026?

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Date23 Feb 2026
On 19 February 2026, Poland published a regulation of the Minister of Finance and Economy (dated 16 February 2026) extending the deadline for submitting accounting books for corporate income tax...
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Changes to mobbing rules and digitalisation in Polish labour law

Changes to mobbing rules and digitalisation in Polish labour law

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Date19 Feb 2026
Mobbing On 3 February 2026, a new draft amendment to the Polish Labour Code and the Polish Code of Civil Procedure (draft no. UD183) was published on the website of...
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Foreigners in Poland: register company in Poland – a practical setup guide

Foreigners in Poland: register company in Poland – a practical setup guide

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Date18 Feb 2026
If you want to register company in Poland as a foreign investor, there are usually two main paths: registering a sole proprietorship (JDG) in the Central Registration and Information on...
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Fixed establishment (FE) for National e-Invoicing System (KSeF) in Poland – MoF guidance of 28 January 2026 and practical implications for businesses

Fixed establishment (FE) for National e-Invoicing System (KSeF) in Poland – MoF guidance of 28 January 2026 and practical implications for businesses

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Date17 Feb 2026
A fixed establishment (FE) is a VAT concept describing a situation where a taxpayer — despite having no registered office in Poland — has a sufficiently stable and organised presence...
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The National e-Invoicing System (KSeF) in Poland and the new JPK_VAT structure from 1 February 2026

The National e-Invoicing System (KSeF) in Poland and the new JPK_VAT structure from 1 February 2026

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Date16 Feb 2026
From 1 February 2026, a new version of the Polish VAT reporting structure applies: JPK_V7M(3) for monthly VAT settlements and JPK_V7K(3) for quarterly settlements. The change applies under Polish tax...
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Returning to Poland: tax settlement in the relocation year and taxation of foreign income - a complete guide for those returning from emigration (Part 4)

Returning to Poland: tax settlement in the relocation year and taxation of foreign income – a complete guide for those returning from emigration (Part 4)

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Date12 Feb 2026
A return to Poland (especially after a longer break, e.g., returning to Poland after 10 years abroad) usually means a shift in your legal and tax environment: different forms, different...
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The issue of reforming the powers of the Polish National Labour Inspectorate (PIP) returns

The issue of reforming the powers of the Polish National Labour Inspectorate (PIP) returns

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Date11 Feb 2026
On 30 January 2026, a new draft amendment to the Act on the Polish National Labour Inspectorate and certain other acts (No. UD283) was published. The draft provides for a...
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Withholding tax (WHT) in Poland: WH-OSC statements should not be filed too early

Withholding tax (WHT) in Poland: WH-OSC statements should not be filed too early

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Date10 Feb 2026
Withholding tax (WHT) remains one of the most sensitive areas of tax compliance in cross-border transactions under Polish tax law. Particular attention is required when applying the pay and refund...
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