Deductions from employee wages and deductions from sickness benefits are among the most complex areas of HR and payroll. Although both types of payments are made by the employer, they are governed by different legal regulations, meaning they cannot be handled in the same way. Increasingly, employers are choosing to entrust these responsibilities to professional…
The introduction of JPK_CIT in Poland marks a major change in how copanies report their taxes. This is not just a procedural update, it is a strategic move aimed at digitizing and streamlining income tax compliance. For companies operating in Poland, understanding this new system is not optional. It is a legal and operational necessity,…
Export of services outside the EU has become more significant than ever. Providing services to international clients, whether in the United States or Asia – offers tremendous growth potential but also introduces additional tax, accounting, and compliance challenges. One of the most common questions entrepreneurs face is: How should I handle VAT when exporting services…
Running a limited liability company (spółka z o.o.) often comes with organizational changes. One common situation is when a management board decides to resign from their position. Whether for personal, professional, or health-related reasons, such a decision carries important legal and financial implications. Understanding how to properly submit a board member resignation helps to avoid…
Preparing transfer pricing documentation for transactions between related entities is a mandatory obligation under tax regulations. For transactions executed in 2024, where the fiscal year aligns with the calendar year, the local transfer pricing documentation must be completed by October 31, 2025. Additionally, the TPR-C/TPR-P declaration must be submitted to the tax office by December…
Settling VAT is a mandatory task for every active taxpayer in Poland. In 2025, businesses can choose between two main VAT accounting methods: the cash method and the accrual (memorandum) method. Choosing the right method directly impacts cash flow management, reporting deadlines, and overall financial strategy. For businesses looking for professional help, accounting services can…
Starting January 1, 2026, entrepreneurs in Poland will once again be able to return to the Small ZUS Plus relief more easily. Instead of the previous 36-month break, a 24-month gap will now be enough to reapply for the relief in social security contributions. This important change aims to make running a business simpler and…
Employee Capital Plans Poland (PPK) are a mandatory part of the employee benefits system in Poland, designed to support long-term retirement savings. While the program’s structure is relatively simple, many employers underestimate their obligations. Many business owners focus only on employee contributions to PPK, forgetting that timely transfer of contributions to financial institutions is equally…
Suspending business activity is a tool increasingly used by entrepreneurs, especially in situations where running a business becomes uneconomical or temporarily difficult. Although the decision to suspend operations brings certain administrative reliefs, it also has significant implications for VAT (Value Added Tax). Legal basis for business suspension The possibility of suspending business activity is regulated…
Starting in 2026, entrepreneurs in Poland will face one of the most comprehensive tax reforms in recent years. Changes in PIT and CIT 2026 go far beyond compliance – they will directly impact how businesses operate on a daily basis. Changes in PIT: What will affect sole traders and partnerships? PIT is the backbone of…
