Polish tax in 2026 digital tax compliance becomes business reality The beginning of 2026 did not bring a single, comprehensive tax reform in Poland. Instead, the turn of the year heralded several tax adjustments, while some key measures will become effective over the coming months....

Avoiding a ‘delayed time bomb’: how master file documentation impacts Polish WHT Poland has adopted a three-tiered transfer pricing documentation structure in line with OECD guidelines. This includes: The master file, which contains standardised information relevant for all members...

Poland tightens transfer pricing oversight: what’s coming next? In recent months, transfer pricing has become a key focus for tax authorities in Poland. Although the number of audits has declined, the focus is sharper. The rising amounts of adjusted taxable income and the creation...

Report highlights the changing realities of tax controls in Poland   Jakub Warnieło and Aleksandra Bulaszewska outline the key takeaways from a report on Polish tax trends, covering tax inspections, verification activities, tax proceedings, and the business viewpoint. A report published...

Cryptoassets in Poland: tax traps, reporting duties, and risks. Tax authorities intensify scrutiny to ensure compliance and tackle non-compliance.

Poland’s digital tax revolution is coming: JPK CIT and e-invoicing explained   Rafał Kran and Janina Fornalik of MDDP analyse the introduction of the JPK CIT and e-invoicing, outlining how companies should prepare for sweeping digital reporting and compliance changes Poland has entered...

Poland’s new explanatory guidelines ‘create tension’ with EU over beneficial ownership The Polish Ministry of Finance published explanatory guidelines (hereinafter: the Guidelines) on the application of the beneficial owner (BO) clause in Withholding Tax (WHT). These document has...

Poland proposes overhauling foreign fund tax exemption to align with EU law The recently published amendment to the CIT act constitutes an answer to the taxpayers’ doubts concerning rules on the tax exemption for foreign investment funds. The need for new legislation stemmed from...

Clarified beneficial ownership rules and introduction of overseas investment fund exemptions Ministry of Finance has recently published long-awaited explanatory notes on Withholding Tax (WHT), addressing long-standing ambiguities, which taxpayers had to face. These notes concern particularly...

Poland’s Estonian CIT: an increasingly attractive option for domestic and foreign investors Poland’s Estonian-style corporate income tax (CIT) regime has become an increasingly popular choice among taxpayers. Introduced in 2021 and significantly liberalised in 2022, the system has...

Tax challenges in the construction sector The construction industry in Poland is facing many challenges – ranging from labor shortages, increasing material costs, through energy efficiency requirements, to tax implications. Such operational and financial hurdles create an increasingly...

Mandatory e-invoicing in Poland postponed till July 2024 Poland’s Ministry of Finance has approved a phased introduction of mandatory B2B e-invoicing through the National e-Invoice System (KSeF). Initially, in-scope are large enterprises with over PLN 200 million of annual revenue...

Mandatory e-invoicing in Poland postponed till July 2024 The Polish Ministry of Finance has released a revised draft of the legislation introducing mandatory e-invoicing via the National e-Invoicing System (KSeF). The updated proposal sets new implementation dates: February 1, 2026,...

CJEU issues revolutionary ruling on board members’ joint and several liability On February 27th 2025 the Court of Justice of the European Union issued a landmark judgement that challenges the model of joint and several liability of the management board members. The ruling in case...

Share-based incentives in Poland: benefits and key considerations In today’s competitive job market employers are increasingly implementing additional benefits to attract and retain key employees. Among these, incentive schemes that grant employees company shares have gained significant...