Read more about the tag: Corporate Income Tax (CIT)

Accounting for LLC in Poland – obligations, rules and practical challenges

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Date13 Jul 2026
Accounting for LLC in Poland differs significantly from accounting for a sole proprietorship or a business using simplified records. This is mainly because a Polish limited liability company, commonly referred...
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Chart of accounts for JPK_CIT in Poland – practical preparation for new reporting obligations

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Date25 Jun 2026
The chart of accounts for JPK_CIT is one of the key areas that companies in Poland should review before the new income tax reporting obligations become effective. These obligations, introduced...
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JPK reporting deadline in Poland extended – key information for companies

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Date22 Jun 2026
The JPK reporting deadline in Poland for income taxes has been officially extended after the Polish President signed the relevant amendment. On 11 June 2026, the President of the Republic...
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Remote work from Poland and permanent establishment risk for foreign companies – Supreme Administrative Court of Poland (NSA) judgment

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Date15 Apr 2026
A permanent establishment in Poland is one of the key tax issues foreign companies should assess when hiring employees who work remotely from Poland. A judgment of 28 October 2025...
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Contractual penalties and tax-deductible costs in Poland – a ruling by the Supreme Administrative Court of Poland (NSA)

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Date14 Apr 2026
Contractual penalties and tax-deductible costs in Poland are an important issue for businesses performing services, deliveries, construction projects and long-term contracts. The latest case law of the Supreme Administrative Court...
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Accounting books of foreign branches vs. JPK_CIT: what Polish tax authorities expect

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Date10 Mar 2026
Until recently, the accounting books of foreign branches were mainly associated with local reporting duties in the country where the branch operates and with feeding data into the Polish head...
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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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Draft postponement of the JPK_CIT reporting deadline – why it matters for businesses in Poland in 2026

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Date02 Feb 2026
The draft postponement of the JPK_CIT reporting deadline is a response to practical challenges faced by finance, accounting and tax teams during year-end closing in Poland. The obligation to report...
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Year-end accounting close in Poland for 2025 – deadlines, stages and key risks for businesses

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Date29 Jan 2026
A year-end accounting close in Poland for 2025 is one of the most critical processes in a company’s annual finance cycle. Its quality directly affects the reliability of your financial...
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Remote work from abroad and the new OECD update – key implications for employees and employers in Poland

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Date23 Jan 2026
Remote work from abroad has become a standard feature of today’s labour market. “Work from anywhere” models, temporary relocations, extended private stays combined with day-to-day duties, and foreign home offices...
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