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…
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…
