Read more about the tag: Value Added Tax

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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Split payment mechanism and KSeF invoices in Poland – what changes for businesses?

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Date07 Jul 2026
The split payment mechanism and KSeF invoices in Poland are becoming an increasingly important practical issue for businesses, accounting departments and finance teams responsible for VAT settlements. Although the split...
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National e-Invoicing System (KSeF) in Poland and VAT deduction – invoices in the system, outside the system and obligations of VAT-exempt taxpayers

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Date19 Jun 2026
The National e-Invoicing System (KSeF) in Poland and VAT deductionis a topic that requires companies to distinguish between several practical scenarios: an invoice issued and received through KSeF, an invoice...
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Draft regulation: new invoice markings in JPK_VAT in connection with KSeF

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Date17 Nov 2025
The Ministry of Finance has published a draft regulation adapting the structure of JPK_VAT to the mandatory KSeF. Although the document is still at the consultation stage, it provides for...
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Transfer pricing adjustments may be subject to VAT – CJEU judgment in Arcomet (C-726/23)

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Date21 Oct 2025
In its judgment of 4 September 2025 in Arcomet Towercranes (C-726/23), the Court of Justice of the European Union took a position on intra-group settlements between related companies. The CJEU...
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Deposit-refund system 2025 in Poland – how should your business prepare for the upcoming changes?

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Date18 Jun 2025
On 1 October 2025, Poland will implement a deposit return system for selected beverage containers. This marks one of the most significant reforms in Poland’s waste management in recent years....
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Application of the split payment mechanism in Poland extended until 2028 – what does this mean for taxpayers?

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Date05 Mar 2025
Poland has long been one of the few countries in the European Union that applies the mandatory split payment mechanism (in Polish: mechanizm podzielonej płatności; MPP) in VAT settlements. This...
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