On 8 July 2026, the most significant changes in years to how Poland’s National Labour Inspectorate (PIP) operates came into force (Act published as Dz.U. 2026 item 473). The reform aims to more effectively counter situations where people working under conditions typical of an employment relationship are engaged on civil-law contracts or as self-employed (B2B),…
Since Poland’s deposit return scheme came into force (on 1 October 2025), businesses have faced new accounting and tax questions. One of the most common is whether a deposit paid on bottles or cans that can no longer be returned may be treated as a tax-deductible expense. The good news: both the Polish Ministry of…
The Polish government has announced draft legislation (UD116) that could significantly change how businesses using the lump-sum tax (ryczałt) are taxed. If adopted, some service providers currently paying an 8.5% tax rate may have to pay 15% on part of their income from 2027. Below we explain who would be affected, how the PLN 100,000…
From 27 April 2026, significant changes to the legalisation of residence for foreigners in Poland come into effect. The centrepiece of the reform is the launch of MOS 2.0 – the new primary platform for submitting residence applications. In addition, from 4 May 2026, a new residence document for Ukrainian nationals will be introduced: the…
A dividend is the primary way shareholders participate in a company’s profits. From a business perspective it looks straightforward: the company earned a profit, so the owners take it out. In practice, however, every dividend payment triggers a chain of corporate, accounting, and tax obligations – and getting any of them wrong can be costly….
Processing payroll in Poland involves far more than transferring a salary to an employee’s bank account. It is a complex, recurring process governed simultaneously by labour law, social insurance regulations, and tax legislation. It demands accuracy, up-to-date knowledge of current rates, and strict adherence to deadlines. For employers entering the Polish market – as well…
A growing number of Polish investors are putting their capital to work in foreign markets by purchasing shares listed outside Poland. While diversification is a sound strategy, it also comes with additional tax obligations. How should dividends and capital gains from foreign investments be properly reported? Here is a step-by-step guide. Obligation to Report Foreign…
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…
Starting June 1, 2025, a comprehensive set of regulations will come into effect, significantly changing the rules for hiring foreigners in Poland. The legislative reform covers both the legalization process for foreigners’ stay and work, as well as new obligations for employers and employment agencies. What changes from June 1, 2025? The changes are based…
