A life estate agreement (“umowa dożywocia”) is legally treated as a form of compensated transfer of real estate. Both administrative courts and tax authorities consistently confirm this interpretation. However, the tax consequences for the parties involved are somewhat unusual. For the person transferring the property, the arrangement can be surprisingly beneficial. Even if the transfer takes place…
From 5 March 2026, new regulations concerning Ukrainian citizens residing in Poland will come into force. These provisions gradually replace certain solutions introduced under the special act adopted after the outbreak of the war in Ukraine. Although the legality of stay for many Ukrainian citizens has been extended until 4 March 2027, the new law introduces additional obligations and modifies the rules regarding employment…
Starting from the VAT settlement for February 2026, taxpayers submitting the JPK_VAT(3) file will be required to use new document identifiers related to the implementation of the National e-Invoicing System (KSeF). Each document reported in the VAT register must now include either the KSeF identification number or one of the following new codes: OFF, BFK or DI. Importantly, this obligation applies to all taxpayers, regardless of whether they are…
In 2026, CIT taxpayers may choose one of three methods of paying advances: monthly, quarterly or simplified. Monthly advances are the standard solution and must be paid by the 20th day of the month for the preceding month. Quarterly advances are available to small taxpayers and entities starting their business activity (subject to statutory limitations)….
For entities performing mixed activities, meaning both taxable and VAT-exempt transactions, the annual VAT adjustment is a crucial element of tax compliance. Although the mechanism has been in place for years, it is often underestimated in practice, which may lead to errors affecting both tax settlements and financial reporting. Why is the annual VAT adjustment…
The introduction of mandatory e-invoicing through Poland’s National e-Invoicing System (KSeF) is one of the most significant changes to the Polish tax system in recent years. From 2026, most VAT taxpayers will be required to issue structured invoices in a unified format and submit them to a central system acting as a repository of sales…
An employee’s death is one of the most significant events in employment relationships. Under Polish labour law (Article 63¹ § 1 of the Labour Code), the employment relationship terminates automatically by operation of law on the date of death. Even though no termination action is required from either party, the employer still has several administrative,…
From 1 February 2026, new JPK_VAT structures apply. Learn how to report the KSeF number, use OFF, BFK and DI markers and avoid VAT corrections.
The end of paper invoices on business trips. The introduction of mandatory e-invoicing through the National e-Invoicing System (KSeF) will significantly impact the way employee expenses are handled. Until now, employees typically returned from business trips with a full set of invoices documenting fuel, accommodation or transport costs. Under the new rules, this model will…
The introduction of the mandatory National e-Invoicing System (KSeF) will significantly change not only the way invoices are issued, but also how they are delivered and received. As of 1 February 2026, KSeF will become the primary channel for invoice delivery between VAT taxpayers in Poland. Obligation to Receive Invoices via KSeF From 1 February…
