Ending an employment relationship comes with specific legal responsibilities. One of the most important is issuing an employment certificate. While it may seem straightforward, many misunderstandings arise around deadlines and employee rights. When must the certificate be issued? As a rule, the employer must provide the employment certificate on the last day of employment. This…
Understanding VAT in Poland Value Added Tax (VAT) is one of the core elements of the Polish tax system. It applies to most business activities involving the sale of goods or services and is charged at each stage of the supply chain. For many entrepreneurs, VAT registration is one of the first important decisions after…
Poland has become one of the most attractive destinations for foreign entrepreneurs in Central and Eastern Europe. A stable legal environment, access to the EU market and relatively low operating costs make it a strong choice for starting a business. A common question is simple: Can foreigners legally run a business in Poland? The answer…
Starting a business in Poland is relatively straightforward, but the real costs depend on the legal form, business model and level of support. Many entrepreneurs focus only on registration costs – while the actual expenses begin after the company is up and running. Registration costs in Poland Registering a sole proprietorship (JDG) is free of…
Non-governmental organisations (NGOs), including foundations and associations, play a significant role in Poland’s social and economic landscape. Although they are not profit-oriented, many NGOs engage in business activities to support their statutory goals. This creates additional accounting, tax and reporting responsibilities that must be properly managed. Legal framework for NGOs in Poland NGOs in Poland…
With the introduction of Poland’s National e-Invoicing System (KSeF), many individuals – including those operating on a very small scale – are wondering whether the new rules apply to them. The answer depends on several important factors. What is unregistered activity? Unregistered activity allows individuals to earn income without formally registering a business, provided that: Although not formally a business,…
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)….
