The operation of non-governmental organisations in Poland is governed by a clearly defined legal framework, at the heart of which lies the organisation’s statute. It is the content of the statute that determines whether a given activity may be carried out as unpaid statutory activity, fee-charging public benefit activity, or whether it should be classified…
The end of June is one of the most important moments of the year for many companies. 30 June 2026 is the statutory deadline for approving the financial statements for the 2025 financial year. This is an obligation that should not be left to the last minute. Approval Is Just the Beginning Having the financial…
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,…
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…
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…
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…
