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…
The European Union has begun implementing the biometric Entry/Exit System (EES), a new automated system designed to register the entry and exit of third-country nationals at the external borders of the Schengen Area. The system replaces traditional passport stamping and aims to enhance security and ensure stricter compliance with immigration rules. The most significant change…
The Polish National e-Invoicing System (KSeF) is a key element of the digital transformation of tax settlements in Poland. However, to use the system effectively and securely, it is crucial to properly manage access rights for individuals and entities acting on behalf of the taxpayer. Who can use KSeF? KSeF can be used by: The…
With the introduction of the National e-Invoicing System (KSeF), many businesses are asking: Do I always have to issue invoices inside KSeF?The answer is: not always. The VAT Act identifies several situations where issuing invoices outside the system is permitted – and only later (or not at all) must they be sent to KSeF. 1….
Starting 1 January 2026, entrepreneurs using the Polish tax revenue and expenseledger (PKPiR) will need to follow a new set of regulations. These changes resultfrom the Regulation of the Minister of Finance and Economy dated 6 September2025, which replaces the rules in force since 2019.The main driver behind the reform is the full digitalisation of…
