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Transfer pricing in Poland in 2025 – thresholds, limits and documentation

Transfer pricing in Poland in 2025 – thresholds, limits and documentation

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Date14 Aug 2025
Transfer pricing in Poland in 2025 remains a focus for both tax authorities and businesses engaging in transactions with related entities. The regulations in this area are crucial for maintaining...
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Revenue and expense ledger in Poland – obligations, benefits and common mistakes

Revenue and expense ledger in Poland – obligations, benefits and common mistakes

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Date04 Aug 2025
[subscribe_to_unlock_form] The content to be locked [/subscribe_to_unlock_form] [ays_block id=’1′] The revenue and expense ledger (Polish: KPiR) is the primary accounting record-keeping tool for sole proprietorships and partnerships. It allows income...
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Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?

Hiring remote employees from Poland by foreign companies – when does a permanent establishment arise?

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Date29 Jul 2025
Hiring employees based in Poland to work remotely is a common practice among foreign companies, especially in sectors such as IT, finance or consulting. However, this form of cooperation may...
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Poland’s economic growth gathers momentum – Q1 2025 analysis

Poland’s economic growth gathers momentum – Q1 2025 analysis

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Date25 Jul 2025
The Polish economy enters 2025 with noticeable momentum. Data published by Statistics Poland (GUS) for the first quarter of the year indicate a steady recovery in economic activity after a...
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Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs

Car depreciation limits in Poland from 2026 – changes and implications for entrepreneurs

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Date23 Jul 2025
From 2026, the use of passenger cars in business in Poland will become less tax-efficient. New depreciation limits and rules for recognising costs – directly linked to CO₂ emissions –...
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Pay transparency from December 2025 – new obligations for employers in Poland

Pay transparency from December 2025 – new obligations for employers in Poland

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Date18 Jul 2025
On 23 June 2025, an Act amending the Polish Labour Code was published in the Journal of Laws. It introduces the EU Pay Transparency Directive to a limited extent. The...
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Company accounting policy in Poland – what is it, how to prepare it, and why is it important?

Company accounting policy in Poland – what is it, how to prepare it, and why is it important?

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Date14 Jul 2025
An accounting policy is not just a formal requirement. It is the foundation on which a company’s entire financial reporting is built. A well-defined and consistently applied accounting policy enhances...
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VAT exemption and customs obligations – the CJEU on re-imported goods

VAT exemption and customs obligations – the CJEU on re-imported goods

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Date08 Jul 2025
In the European Union VAT system, VAT exemptions play an important role – they relieve businesses in certain situations, particularly in cross-border transactions. One such case is the re-importation of...
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National Bank of Poland interest rates in July 2025

National Bank of Poland interest rates in July 2025

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Date03 Jul 2025
On July 1-2, 2025, the Monetary Policy Council held a meeting during which it decided to decrease the National Bank of Poland (NBP) interest rates by 0.25 percentage points. Current...
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Poland’s foreign trade – Germany remains the main export and import partner

Poland’s foreign trade – Germany remains the main export and import partner

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Date03 Jul 2025
According to the latest data from Statistics Poland (GUS), Poland’s foreign trade still relies heavily on cooperation with Germany, which remains the country’s leading partner in both exports and imports....
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