Articles for business owners in Poland: how to book documents, settle VAT and PIT, handle employee matters and meet your obligations towards ZUS.
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Latest article · Accounting ·
What drives the price of accounting for a sole proprietorship and an sp. z o.o. in Warsaw in 2026: type of books, documents, employees, annual returns. Examples.
Accounting ·
How to organise the flow of accounting documents between your business and an accounting office in Poland: what to send, by when and how.
HR and payroll ·
Hiring your first employee in Poland? Employer obligations in 2026 step by step: medicals and safety training, contract, ZUS ZUA within 7 days, files, pay, PIT and PPK.
Accounting ·
How to change your accounting office in Poland during the year: terminating the contract, handing over documents, authorisations, KSeF and the old office's duties.
Business ·
Starting a business in Poland as a foreigner in 2026: who can open a JDG, when only an sp. z o.o. is possible, PESEL and NIP, a Warsaw business address and accounting.
Accounting ·
How to give your accounting office access to invoices in KSeF in Poland: when a JDG grants permissions itself, when a company files ZAW-FA and what the office does next.
Taxes ·
In Poland, an advance received before the supply creates a VAT tax point. Find out when to issue a fiscal receipt for advance payments.
Accounting ·
Learn how to deduct ZUS contributions paid for a cooperating family member from income when calculating income tax advances in Poland.
Taxes ·
When should you issue a fiscal receipt in Poland if a payment reaches your account after business hours? Learn the rules, deadlines and recording.
Taxes ·
Are advance payments received in unregistered activity in Poland taxable income? See what the PIT Act says and which limits apply from 2026.
Taxes ·
Learn how to settle sales from several cash registers in the JPK_VAT file in Poland and which documents form the basis of the VAT records.
Taxes ·
Find out when the sale of agricultural land in Poland is VAT-exempt and when it is taxed at 23%. Learn the definition of building land.
Accounting ·
How to account correctly for prepaid expenses while a company's business activity in Poland is suspended – accounting rules and practical examples.
HR and payroll ·
Learn which disability codes in Poland qualify for a higher PFRON wage subsidy. Check the 2026 amounts and the conditions for receiving support.
Taxes ·
When does selling a company car in Poland trigger no tax, and how can you legally reduce the tax? Learn the VAT and income tax rules.
Taxes ·
Find out when an asset transfer in the form of a loan between related parties in Poland is subject to PCC tax and when exemptions apply.
Business law ·
A sham employment contract can lead to fraudulently obtained ZUS benefits in Poland. Find out when such a contract can be challenged.
Taxes ·
Changes to Poland's thermal modernisation relief from 2025 – the new catalogue of expenses, exclusion of gas and oil boilers, wider options
HR and payroll ·
Leave on demand in Poland must be granted by the employer. Staying away without approval can lead to penalties and even disciplinary dismissal.
Accounting ·
Agio is the excess of the value of a contribution over the nominal value of shares. Learn how to book agio in a Polish sp. z o.o.
Taxes ·
How do you settle Amazon invoices showing the wrong VAT rate? Learn the WNT rules and what Polish businesses are required to do.
Accounting ·
How to book repairs of assets damaged by random events in Poland and how to record insurance compensation correctly in the accounting books.
Taxes ·
Correcting spouses' tax returns in Poland after separation of property: who is liable, which assets are at risk and what the law says.
Accounting ·
A comprehensive guide to securing data in an accounting office in Poland. Learn practical methods of protection against cyberattacks.
HR and payroll ·
Learn how to treat an employee's sanatorium stay for ZUS contributions in Poland and when contributions on the employer's funding can be avoided.
Taxes ·
How do you settle income tax when running a business while drawing a pension in Poland? Learn the rules for tax advances and the tax-free amount.
Taxes ·
Learn how to fill in PIT-37 step by step. A complete guide to the annual tax return in Poland with practical tips and examples.
Business law ·
When can an employee in Poland refuse a business trip? Learn the Labour Code rules on business travel and the consequences of refusing.
Taxes ·
Is living with your partner in a property they own taxable revenue from free benefits under Polish PIT? The rules and the tax authority's view.
Taxes ·
Does adding a property to spouses' joint property in Poland create a tax obligation? Learn the inheritance and gift tax rules.
Accounting ·
Rules for charging and presenting interest on settlements with business partners in the financial statements under Polish law.
Accounting ·
Learn the detailed rules for valuing liabilities in the balance sheet under the Polish Accounting Act – from the amount due to exchange differences.
Accounting ·
Learn how to carry out a cash register technical inspection correctly in Poland, what the taxpayer's obligations are and how servicing differs from an inspection.
HR and payroll ·
Check whether a contract of mandate with an extramural secondary school student in Poland is subject to ZUS contributions and what rules apply to students under 26.
HR and payroll ·
When must an employer in Poland pay the cash equivalent for unused leave? Learn the deadlines, the rules and the right to statutory interest.
HR and payroll ·
Learn the rules of pre-retirement protection for employees in Poland and when an employment contract can be terminated with an employee close to retirement age.
Accounting ·
Find out how to book the sale of a fixed asset under construction correctly in Poland and present the transaction in the profit and loss account.
Taxes ·
Errors in the accounting books can create income from undisclosed business operations in Polish Estonian CIT. Learn the rules and the consequences.
Taxes ·
Find out what PIT and VAT consequences arise in Poland when you withdraw a company car from your business and take it into private use.
Accounting ·
Learn the mandatory elements of an accounting policy in Poland, how the document is built and which entities must prepare it under the Accounting Act.
Taxes ·
Find out who must file the CIT-8 return in Poland, what the CIT rates are and the deadlines for settling corporate income tax.
Taxes ·
How profit distributions are taxed after a Polish company converts from PIT-transparent status into a CIT taxpayer – the rules and tax rulings.
Taxes ·
Find out when the sale of a private car is taxable in Poland and how to report it correctly in the PIT-36 annual tax return.
HR and payroll ·
See who qualifies for ZUS contribution holidays in Poland, how to file the RWS form and how the holidays affect sickness and maternity benefits and your pension
Business law ·
Learn the rules for concluding non-compete agreements in Poland, the rights and obligations of the parties, and a template agreement for practical use.
Taxes ·
Check Poland's 2026 tax limits: VAT PLN 240,000, cash method PLN 2 million, ryczałt and small taxpayer status - who gains and who loses.
HR and payroll ·
Can an employment contract be terminated before work actually starts? Learn the rules, procedures and legal consequences under Polish law.
Accounting ·
How do you grant an accounting office permissions in KSeF, the Polish National e-Invoicing System? Learn the procedures and ways of working together.
HR and payroll ·
A complete guide to settling with employees when closing a business in Poland - deadlines, tax returns and legal obligations.
HR and payroll ·
Can you take sick leave (L4) during a probationary period? What does it mean for the employee and the employer? Check your rights and obligations.
Accounting ·
Learn your obligations for storing fiscal receipts (paragon) in Poland and find out how long you must keep them under the law.
Accounting ·
Everything about the financial statements of a micro entity in Poland – criteria, structure, balance sheet items and the profit and loss account.
Accounting ·
Learn how to book the sale of real estate in the KPiR, flat-rate revenue records and VAT, depending on whether the property is a fixed asset or goods.
Taxes ·
Does unregistered activity in Poland require a cash register? Learn the VAT obligations, the exemption rules and when you need a NIP.
HR and payroll ·
Learn the detailed rights of an employee in Poland during spa treatment: time off work, benefits and protection against dismissal.
Accounting ·
Learn how to close the year correctly in the KPiR in Poland: physical stocktake, valuation and calculating income, step by step.
Business law ·
Can your child attend a nursery while you are on parental leave (urlop wychowawczy) in Poland? Learn the legal rules, limits and practical examples.
HR and payroll ·
Learn the detailed rules for keeping employee personnel files in Poland in 2026: the five parts of the file (A–E) and the legal requirements.
Taxes ·
The Polish VAT-7 form step by step: all items and deadlines. From the October 2020 settlement, the return was replaced by the JPK_V7M/JPK_V7K file.
Accounting ·
Learn the detailed rules for preparing the cost correction statement in the KPiR (tax revenue and expense ledger) in force until the end of 2015 and the settlement procedures.
Accounting ·
How to fill in form SP-3, the GUS report on the business activity of enterprises in Poland. A practical step-by-step guide.
Accounting ·
A practical guide to recording term deposits and interest in the accounting books in Poland and presenting them correctly in the balance sheet.
Taxes ·
Find out how to correctly report an early withdrawal from IKZE in your Polish tax return and what tax consequences it has.
HR and payroll ·
See the current minimum pay rates for juvenile workers in Poland in 2026 and how they are set during vocational training.
Taxes ·
Can people deported from the USA use the Polish return relief (ulga na powrót)? Check the conditions of the tax exemption and the documents you need.
Taxes ·
How do you document a sale of services with a free gift in Poland? When must the gift be recorded on a cash register? Learn the VAT rules and exemptions.
Accounting ·
How to book deferred income correctly in accounting books in Poland in line with the accrual principle
Business law ·
Learn how to implement an internal whistleblowing procedure in Poland - obligations, consultations and choosing representatives.
HR and payroll ·
Check the current minimum pension amounts in Poland in 2026 and find out who is entitled to the minimum benefit.
Taxes ·
Find out whether selling fixed assets in Poland must be recorded on a cash register and what changed after 2014.
Taxes ·
Learn how reimbursement for using a private phone for work is taxed in Poland and what conditions the employer has to meet.
Taxes ·
A guide to corporate income tax in Poland – who pays it, what the rates are, and how to settle losses and tax advances.
Accounting ·
Learn how to correctly book a purchase invoice you found late under Polish VAT and income tax rules - step by step
Accounting ·
How do you calculate the health contribution when switching from KRUS to ZUS in Poland? See the ZUS ruling on settling contributions.
Taxes ·
Do you have to declare the 800+ child benefit in your PIT return in Poland? See what tax obligations come with receiving the child-raising benefit.
Taxes ·
Learn how the VAT adjustment on investments in third-party fixed assets works when you close a business in Poland, and what the closing stocktaking covers.
Taxes ·
Learn how to treat excise duty paid on passenger cars as a tax-deductible cost in Poland and when to record this expense.
Business law ·
Learn how to draw up a company car entrustment agreement with an employee in Poland. Key clauses of the template and practical legal tips.
Accounting ·
Who prepares financial statements when an accounting office keeps the books in Poland, which entities must prepare them and who signs them.
Taxes ·
Learn the rules for registering as a VAT-exempt taxpayer, the procedures involved and the situations in which registration is mandatory.
HR and payroll ·
A complete guide to occupational medical examinations of employees in Poland - types, scope, documentation and appeal procedures.
Taxes ·
Learn about the new SME scheme for small businesses - VAT exemption in other EU countries from 2025. A practical guide for firms based in Poland.
Accounting ·
Cost correction document in the KPiR in Poland: a template, mandatory data, correction deadlines and the legal rules for business owners.
HR and payroll ·
How do you settle a management board member's pay in Poland? See how ZUS contributions and income tax differ depending on the legal basis.
HR and payroll ·
How to correctly supplement pay when an employee in Poland has an unexcused absence, for the purpose of calculating the sickness benefit base.
Taxes ·
Find out whether withdrawing a fixed asset from an enterprise in estate in Poland for the benefit of the heirs creates a tax liability.
HR and payroll ·
Check how many days of annual leave an employee is entitled to in Poland in 2026: leave in the first year of work and the effect of length of service.
HR and payroll ·
Everything about voluntary sickness insurance for business owners in Poland – how to join, how much the contribution is and which benefits you get.
Business law ·
Learn the rules for terminating fixed-term contracts in Poland, the notice periods and the employer's duty to state the reason for termination.
HR and payroll ·
The rules for a contract of mandate in Poland in 2026 - minimum rate PLN 31.40/h (PLN 32.30/h from 2027), ZUS contributions and a sample contract.
HR and payroll ·
Find out which ZUS contributions you pay when hiring a pensioner in Poland under different types of contract and when you can avoid them.
Taxes ·
Is scrapping a company vehicle bought without the right to deduct VAT subject to VAT in Poland? See the rules, exceptions and practical tips.
Accounting ·
Learn how self-billing works in KSeF, the Polish National e-Invoicing System, and which conditions you must meet to implement it correctly.
Taxes ·
Learn how to settle tax-deductible costs correctly in a Polish business and which expenses you can treat as tax costs.
Taxes ·
Learn how to fill in the Polish VAT-Z form correctly when closing your business and being removed from the VAT register.
Accounting ·
Learn the rules for keeping an equipment register in Poland, how it differs from the fixed asset register, and see a sample register template.
Accounting ·
KSeF, Poland's National e-Invoicing System, has transformed invoicing. See the deadlines, exceptions, penalties from 2027, benefits and requirements for businesses.
HR and payroll ·
A preliminary employment contract obliges the parties to conclude a final employment contract in the future. See the template elements and the rules.
HR and payroll ·
Do you have to deliver a sick note to your employer in Poland? Learn the current rules on e-ZLA and your duty to inform the employer.
HR and payroll ·
Find out whether you have to pay ZUS contributions while your business in Poland is suspended and how contributions are settled.
Accounting ·
Accounting documents are the foundation of properly kept accounting books in Poland. Learn the types of documents and the legal requirements.
Accounting ·
Learn the methods of depreciating fixed assets in Poland and find out how to lower your income tax effectively through depreciation write-offs.
Business law ·
How do you terminate a fixed-term contract in Poland? Learn the notice periods, the rules on stating the reason and the differences from open-ended contracts.
Accounting ·
The FA(3) structure has applied in KSeF since 1 February 2026 and replaced FA(2). See what it means for businesses and accounting offices.
HR and payroll ·
Find out what formalities you must complete when switching from preferential to standard ZUS contributions after 24 months in Poland.
Taxes ·
A cohabiting partner may be liable for a partner's tax arrears in Poland, but only in specific cases and on different terms than spouses.
Taxes ·
How to record a VAT adjustment in the accounting books in Poland when the use of a passenger car changes during the adjustment period.
Taxes ·
Find out when an employee in Poland can apply 50% tax-deductible costs to copyright income and which conditions must be met.
HR and payroll ·
Find out when an employer in Poland can send an employee on leave during the notice period without their consent, and how leave is settled.
Accounting ·
Learn how financial statements are approved in Poland, the deadlines and which body is responsible for approval in each legal form of business.
Accounting ·
Learn how to keep a log of obvious errors on a cash register in Poland, when to make corrections and how to document mistakes properly.
Accounting ·
Learn the obligations for keeping company records in Poland, the retention periods and the options for keeping documents electronically.
Accounting ·
Learn how to issue a final invoice correctly in Poland, what details it must contain and how to settle it for VAT and PIT.
Business law ·
Check whether archived personnel files of former employees in Poland are subject to GDPR (RODO) and how to archive the documents properly.
Accounting ·
Learn how to number accounting documents correctly in the KPiR in Poland. See the rules, practical methods and how to avoid mistakes.
Business law ·
Learn how Polish law protects you from dismissal during parental leave (urlop wychowawczy) and when an employer may still terminate the contract.
Taxes ·
Key tax deadlines in Poland for 2026. When to pay VAT, PIT and ZUS? A calendar of tax obligations with shifts to business days.
Accounting ·
Find out which business documents you can safely throw away in Poland in 2026. Learn the mandatory retention periods for tax, ZUS and HR records.
Accounting ·
Can an accounting office in Poland withhold your documents? Learn the legal consequences and how to get your records back.
Business law ·
Find out what rights parents in Poland have when an adult child living with them does not contribute to housing and household bills.
HR and payroll ·
Detailed Polish rules on annual leave for juvenile workers: how much leave they get, how it is granted and how length of service counts.
Accounting ·
Can a bank transfer confirmation replace an invoice in Poland? Learn the rules for using bank confirmations as accounting documents in the KPiR.
Taxes ·
Find out how to correctly report income from your business and from employment in the annual PIT return in Poland.
Accounting ·
Learn the rules for storing business documents in Poland – from 5 to 50 years depending on the type. Find out about obligations and penalties.
HR and payroll ·
Learn how to draw up and change an employee's scope of duties under Polish law, what it should contain and how to avoid legal problems.
HR and payroll ·
Find out when an employer in Poland must issue an employment certificate, what the exceptions to the same-day rule are and what penalties apply for missing deadlines.
HR and payroll ·
Learn how to report employees' hourly absences correctly in ZUS RSA reports in Poland and what the limitations of the system are.
Accounting ·
A complete guide to preparing financial statements in Poland – from their components and deadlines to electronic financial statements.
HR and payroll ·
Check the current rules on probationary employment contracts in Poland in 2026: how to conclude them, how long they can last and the key changes.
HR and payroll ·
The rule of continuing employee records when you rehire the same employee in Poland – when it applies and how to keep the personnel file.
Taxes ·
Find out which expenses count as tax-deductible costs in Poland and how to settle them correctly under the tax rules.
Business ·
Were tourist vouchers for Poland's flood-hit areas launched in 2025? Plans for Lower Silesia and Opole, and the Podlaskie Tourist Voucher – amounts and rules.
Accounting ·
Find out when a WZ goods issue note should be recorded in the tax revenue and expense ledger (KPiR) in Poland and which rules apply.
Taxes ·
How does zero PIT work in the month you turn 26 in Poland? Learn the rules, conditions and practical examples of how the relief is applied.
HR and payroll ·
Learn how to keep an employee attendance list correctly in Poland: a template, the differences from working time records and GDPR compliance.
Taxes ·
How to settle tax on civil law contracts between private individuals in Poland. Learn the difference between a mandate and specific work.
HR and payroll ·
See the real cost of hiring someone under a contract of mandate in Poland in 2026. ZUS contributions, sample calculations and legal tips.
Accounting ·
A comprehensive guide to depreciation of fixed assets in Poland – from fixed asset records to booking write-offs in line with the Accounting Act.
HR and payroll ·
Learn how to keep employee files electronically in Poland, what the legal requirements are and how to switch from paper to digital form.
Accounting ·
A complete guide to preparing electronic financial statements for 2025 in Poland – deadlines, XML format and signatures.
HR and payroll ·
Learn the current retention periods for employee records in Poland and the differences between personnel files and payroll records.
Taxes ·
The employee tax-free amount in Poland is a key factor in your net salary. Check the PIT-2 rules and the 2026 amounts.
HR and payroll ·
See an employment contract template and learn which elements it must contain. A practical guide to contract types and requirements in Poland.
Taxes ·
Learn how to deal with invoices from fraudsters in Poland's KSeF and how to exercise due diligence when checking your business partners.
Taxes ·
Learn how to treat a lawn mower bought for your business in Poland as a tax-deductible cost and how depreciation of this equipment works.
HR and payroll ·
How do you calculate the notice period for an employment contract in Poland in 2026? Learn the rules for setting the dates and length of notice.
Taxes ·
Simplified income tax advance payments in Poland – who can use them in 2026, how to calculate the amount and what conditions apply
Taxes ·
Learn the rules for exempting compensation from PIT in Poland. When is compensation taxable, and when is it exempt from income tax?
HR and payroll ·
A transfer of an undertaking in Poland means employment relationships pass to the new employer and may involve filing ZUS IWA. Learn the key points.
Accounting ·
Learn what a balance sheet is in Poland, who has to prepare one and the most important rules for preparing it.
HR and payroll ·
Learn the rules for archiving employee records in Poland, how long they must be kept and what happens if the rules are breached.
Accounting ·
Learn the rules and deadlines for fixed asset stocktaking in a Polish business under the Accounting Act and carry it out effectively.
Accounting ·
A comprehensive guide to stocktaking of goods in Polish accounting books, settling shortages and surpluses, and the accounting procedures involved.
Taxes ·
Learn how to calculate and pay income tax advances correctly in Poland in 2026. Monthly, quarterly and simplified advances.
Accounting ·
How to settle inventory shortages and surpluses in full accounting and in the KPiR ledger in Poland, and how they affect taxable revenue and costs.
Taxes ·
A complete guide to monthly tax and social security returns for business owners in Poland – deadlines, forms and obligations.
Business law ·
Can you terminate an employment contract while on parental leave in Poland? Learn the rights of employees and employers when it comes to notice.
HR and payroll ·
Learn how to correctly terminate an open-ended employment contract in Poland, what the notice periods are and which legal basis applies.
Taxes ·
Learn how to transfer excess VAT to a PIT advance in Poland - overdue, current and future. A practical guide with procedures and examples.
Taxes ·
Which income of people under 26 in Poland cannot use the PIT exemption for young people, and what conditions must be met to apply it.
Taxes ·
See how income tax advances are calculated for individuals and companies in Poland. Learn the formulas, rates and deadlines.
Taxes ·
The tax-free amount in Poland in 2026 is PLN 30,000. See how to use the tax scale (12% and 32%) to plan your taxes.
Taxes ·
Learn the rules of the Polish VAT exemption on importing goods with no commercial value - documents, publications and other items.
HR and payroll ·
What should you do when an employee was registered with ZUS in Poland but never signed the employment contract? Learn the consequences and how to correct it.
Taxes ·
Learn the differences between an advance payment (zaliczka) and a deposit (zadatek) for VAT and PIT in Poland. Check the rules on taxation and settlement.
Accounting ·
A complete guide to e-invoices and KSeF in Poland – issuing rules, formats, storage and the obligations of businesses.
HR and payroll ·
Learn what an employer in Poland can do when an employee fails to settle a business trip advance, and what rights the employer has.
Accounting ·
Learn all the methods of depreciating fixed assets in Poland, the rules for calculating charges and their effect on tax-deductible costs in 2026.
Accounting ·
Find out how to classify purchases correctly as fixed assets or equipment in Poland. Learn the criteria, limits and consequences.
Accounting ·
Learn the methods, deadlines and obligations for fixed asset stocktaking in a Polish business under the Accounting Act.
Taxes ·
Learn the rules for reduced interest on tax arrears in Poland in 2026. Check the conditions, the 5.25% rate and how to obtain 50% of the basic rate.
Taxes ·
Learn how to account correctly for the costs of using a replacement car in Poland while your leased vehicle is being repaired.
HR and payroll ·
Learn how to correctly calculate salary for the part of a month worked in Poland in different legal situations.
HR and payroll ·
How the sickness benefit base is set in Poland in 2026. See how to calculate the benefit and which pay components go into the base.
Accounting ·
Learn how to present a ZUS instalment agreement correctly in the balance sheet in line with the Polish Accounting Act.
Accounting ·
Learn the rules for preparing a company balance sheet in Poland, its structure and the mandatory elements required by the Accounting Act.
HR and payroll ·
The way your employment contract ends decides your right to unemployment benefit in Poland. Learn the rules for notice, mutual agreement and fault.
Accounting ·
Learn the stocktaking obligations under the Polish Accounting Act and how to carry out a physical count of inventories correctly.
HR and payroll ·
Learn the rules for issuing partial employment certificates in Poland in force since 2017 and find out when the employer must issue one.
HR and payroll ·
Does an employer's restructuring affect the right to save in PPK in Poland? Learn the rules of succession and continuation in Employee Capital Plans.
Taxes ·
Check the current second tax threshold rate in Poland in 2026, the settlement rules and how tax is calculated once the limit is exceeded.
Taxes ·
See the new limits for small taxpayers in Polish PIT in 2026. Learn how to calculate the EUR 2 million threshold and what benefits this status brings.
Taxes ·
Does starting a business in Poland in January 2026 mean an annual health insurance contribution settlement? See how the forms of taxation differ.
HR and payroll ·
Find out how working during unpaid leave affects your employment in Poland and what options you have for working for another employer.
HR and payroll ·
See the detailed working time in Poland for 2026 – working hours per month, days off and the statutory public holidays.
Accounting ·
Learn which types of accounting documents Polish law accepts. Find out when receipts can be booked and how long to keep documents.
Taxes ·
Learn how to determine the value of a leased car for tax purposes in Poland and apply the PLN 100,000, 150,000 or 225,000 limit.
Accounting ·
Find out whether contract of mandate costs can be recorded collectively in the KPiR in Poland and how to record bills issued by contractors.
Accounting ·
Learn the rules for depreciating fixed assets worth up to PLN 10,000 in Poland – when to apply them, how to settle them and which methods you can choose.
HR and payroll ·
Can an employment certificate be issued electronically in Poland? Learn the rules on issuing the świadectwo pracy in electronic form.
HR and payroll ·
A complete guide to filling in the ZUS ZUA form used to register employees in Poland for social security and health insurance.
Taxes ·
Learn the Polish rules on issuing invoices in advance, the risks involved and the differences between the views of tax authorities and courts.
Accounting ·
Learn the JPK_KR obligations for accounting books in Poland - the rules for submission on request and mandatory filing of the books (JPK_KR_PD).
Taxes ·
Find out when you must state the legal basis for the VAT exemption on an invoice and when you can leave it out.
Taxes ·
Learn the rules for settling income tax and VAT quarterly in Poland, the payment deadlines and the benefits for small taxpayers.
HR and payroll ·
Find out when an employer in Poland can refuse leave on demand and what the consequences of an unjustified refusal are for both sides.
Accounting ·
Learn the rules for settling the financial result in Poland, the profit and loss account variants and practical bookings of profit and loss.
HR and payroll ·
Find out when and for how long sickness benefit is paid after your job ends in Poland. Learn the conditions, documents and ZUS procedures.
HR and payroll ·
The key differences between the sickness benefit period and the benefit base period in Poland - two concepts every HR team needs to know.
Accounting ·
The new definition of a micro entity and simplified financial statements – learn about the changes to the Polish Accounting Act in force since 2025.
Accounting ·
When does a business in Poland have to switch to full accounting in 2026? Check the revenue limit and the accounting obligations.
Taxes ·
A pension of up to PLN 2,500 a month without tax results from the PLN 30,000 tax-free amount, not a separate exemption. Rules, health contribution and 2026 indexation.
HR and payroll ·
Check the conditions for unemployment benefit in Poland in 2026, how much the benefit is and how long you can receive it.
Taxes ·
When is unjust enrichment subject to VAT in Poland? An analysis of the rules and case law on VAT and payments for unjust enrichment.
Business ·
Rules of unregistered activity in Poland in 2026 – limit of PLN 10,813.50 per quarter, no ZUS contributions, sales records and tax obligations.
Taxes ·
A complete guide to VAT and EU VAT (VAT-UE) registration in Poland: when you must register, which exemptions apply and how to complete the VAT-R form.
Taxes ·
Find out who must issue an invoice in Poland and what rights VAT-exempt businesses have in 2026.
HR and payroll ·
Learn how the working time of managers differs from that of other employees under Polish law. Rules, exceptions and practical tips.
Taxes ·
A landmark NSA judgment changes the approach to compensation for workplace accidents in Poland - when can it be a tax-deductible cost?
Accounting ·
Find out whether a WZ delivery note can serve as proof of purchase in the books in Poland and what the legal requirements for source documents are.
HR and payroll ·
Learn when to use code 30 00 in the ZUS RCA report after employment ends in Poland. Practical examples and rules for settling contributions.
HR and payroll ·
Learn the conditions for writing off ZUS contributions in Poland – from uncollectible debts to exceptions for payers in a difficult financial situation.
Accounting ·
Accounting office obligations in Poland in 2026: KSeF, JPK_V7 with the KSeF number, JPK_CIT, the new KPiR, cash-basis PIT and contribution holidays.
Accounting ·
Learn the key differences between accounting and tax depreciation in Poland, how to book them and practical examples of the settlements.
HR and payroll ·
Learn how to calculate annual leave correctly for employees who work part-time in Poland.
Taxes ·
A complete guide to the forms of taxation for a business in Poland in 2026: the tax scale, the flat 19% tax and the flat-rate tax on revenue.
Taxes ·
Find out when a cash register is mandatory for summer sales in Poland, what exemptions apply and what the rules are for food service outlets.
Accounting ·
Learn how to account correctly for coffee, tea and water bought for employees and business partners as tax-deductible costs in Poland.
Accounting ·
Find out whether you can correct a corrective invoice in Poland and what rules apply when a VAT invoice is corrected more than once.
Accounting ·
Find out whether you can issue a correction note in KSeF, the Polish National e-Invoicing System, and what other ways there are to correct errors in e-invoices.
Accounting ·
Learn the rules for calculating depreciation of business assets in Poland, the methods of depreciation charges and how the costs are settled.
Business law ·
Find out when an employer in Poland may dismiss an employee after parental leave (urlop rodzicielski) and what protection the employee has.
HR and payroll ·
Force majeure leave is a new employee entitlement in Poland. Find out who can use it, how much time off is available and how it is granted.
Taxes ·
Learn how to grant permissions in KSeF, the Polish National e-Invoicing System, which details you need and who can use the e-invoicing system.
Taxes ·
Learn how the health insurance contribution is calculated in Poland for ryczałt taxpayers in 2026. Check the amounts, contribution bases and settlement options.
Accounting ·
Learn how to store accounting documents in Poland in line with current regulations and avoid penalties during a tax audit.
Accounting ·
Learn how to store accounting records correctly in Poland, which documents can support KPiR entries and how long you must keep your records.
Accounting ·
Learn the differences between income and revenue in Poland, how to calculate them and how they affect running a business.
Accounting ·
Learn the rules of one-off depreciation in Poland in 2026: who can use it, what the amount limits are and which fixed assets qualify.
HR and payroll ·
How do you settle ZUS contributions when someone has both an employment contract and a contract of mandate in Poland? Learn the rules for overlapping titles.
Taxes ·
Find out whether invoices received by email as a PDF or by fax allow you to deduct VAT in Poland. Learn the rules and legal requirements.
Business ·
Since 1 January 2026 the revenue limit for unregistered activity in Poland is quarterly – 225% of the minimum wage, i.e. PLN 10,813.50 in 2026.
Accounting ·
Learn the detailed procedure for stocktaking of receivables at the end of the financial year in Poland and the rules for recording it in the books.
Business law ·
Current rules on seasonal work of foreigners in Poland. Permit procedures, required documents and conditions of employment.
Taxes ·
Learn the VAT consequences in Poland of selling goods to foreign buyers when the goods are not actually moved abroad.
Taxes ·
Learn the rules for recording short-term holiday rentals on a cash register in Poland, the available exemptions and business owners' obligations.
Taxes ·
Find out when an accounting office in Poland can use the small business VAT exemption and which conditions it must meet.
Accounting ·
Learn how to correctly recognise revenue at the turn of the tax year in Poland under the PIT Act and in the KPiR ledger.
HR and payroll ·
The average salary in Poland has passed PLN 9,000, but it does not reflect what most Poles really earn. See how GUS calculates this data.
Accounting ·
Learn the rules for storing business documents in Poland, the retention deadlines and business owners' archiving obligations.
Taxes ·
Find out whether you can change the method of settling exchange rate differences retroactively by correcting your CIT-8 return in Poland.
Accounting ·
Find out how the invoice issue date works in Poland's National e-Invoicing System (KSeF) and which VAT rules govern it.
Taxes ·
Learn all the CIT rates that apply in Poland in 2026, from the standard 19% to the preferential 5% under IP Box.
Accounting ·
Learn how businesses in Poland recognise cryptocurrencies in the balance sheet. An analysis of the Accounting Act and IAS.
HR and payroll ·
Find out how a contract of mandate affects your pension and length of service in Poland. Learn the difference between contributions and length of service.
HR and payroll ·
Learn the current ZUS contribution rates for employees in Poland in 2026 and how the cost is split between the employer and the employee.
HR and payroll ·
A complete guide for employers in Poland on terminating employment contracts with notice – notice periods, procedures, documents and legal protection.
Taxes ·
When can a Polish company treat expenses for its management board members as tax-deductible costs, and what conditions must be met?
Accounting ·
Learn all the methods of depreciating fixed assets in Poland. Straight-line, degressive and one-off depreciation - a comparison, examples and tips.
Accounting ·
Learn how to issue an invoice paid in cryptocurrency in Poland, what it must contain and how to settle bitcoin payments for tax purposes.
HR and payroll ·
Not every employee in Poland is entitled to a jubilee award. Find out who has the right to it and how to calculate it correctly.
HR and payroll ·
Learn how to correctly calculate maternity benefit and pay in Poland when an employee combines work with parental leave.
Taxes ·
Joint settlement with a minor child in Poland – what the law does not provide for and when a child's income is added to the parents' (Article 7 PIT Act).
Accounting ·
Learn the rules of one-off depreciation of fixed assets in Poland in 2026 - limits, conditions and benefits for business owners
Accounting ·
Learn how to record returnable and non-returnable pallets correctly in the Polish tax revenue and expense ledger (KPiR).
Accounting ·
Find out when a receipt without the buyer's NIP can support a business expense in Poland and how to book it correctly.
Taxes ·
Tax-reducing amount of PLN 300 a month in Poland – learn the new rules for splitting it between payers and practical examples of how it is applied.
HR and payroll ·
Learn how to correctly settle pay and payment in lieu of annual leave when an employment contract in Poland ends in the middle of a month.
HR and payroll ·
Learn every component of the total cost of employing a worker in Poland in 2026 - from salary and contributions to PPK.
Taxes ·
Learn about all VAT rates in Poland in 2026, the changes introduced in 2025 and the VAT exemptions available to businesses.
Taxes ·
Learn how to offset excess VAT in Poland against your other tax liabilities. See the procedures and formal requirements step by step.
Accounting ·
Since 2025 the threshold for keeping accounting books in Poland has been EUR 2.5 million. Check whether it applies to your business in 2026 and why.
Accounting ·
Learn the rules for preparing, circulating and storing accounting documents in Poland: legal requirements, checks and account allocation.
Taxes ·
How to settle tax on a cryptocurrency payment for an invoice in Poland and whether exchange differences arise when you convert it into złoty.
Accounting ·
Does a family foundation in Poland have to keep accounting books? Learn the accounting obligations of a family foundation and its board's liability.
Accounting ·
Find out who must prepare financial statements in Poland, what the filing deadlines are and how the KRS differs from the tax administration.
Accounting ·
Learn how to book the sale of fixed assets correctly in Poland and present the result in the profit and loss account in line with the law.
Taxes ·
Learn the rules for income tax advance payments in Poland – payment deadlines, calculation, the PLN 1,000 limit and how ZUS contributions affect the tax base.
Accounting ·
Learn the differences between the simplified and the accrual method in the Polish KPiR ledger and find out which method to choose for your business.
Taxes ·
Learn the current Polish tax thresholds for 2026, the tax-free amount and the rules for settling income tax under the tax scale.
Taxes ·
The return relief is a PIT exemption for people moving back to Poland from abroad. Check the conditions and the limit of PLN 85,528 a year.
HR and payroll ·
Find out when severance pay is due in Poland, how to calculate the amount and what conditions the employer must meet.
Accounting ·
Learn the rules for stocktaking documentation in Poland under the Accounting Act and the KSR position. Practical tips.
Taxes ·
Find out when a temporary warehouse must be reported on the NIP-8 form in Poland and what the criteria for a place of business are.
Taxes ·
Learn how to use the Polish VAT taxpayer white list to check counterparties and what happens if you pay to an account that is not on the list.
HR and payroll ·
Find out when a Polish employer may unilaterally send an employee on annual leave without their consent: notice period and outstanding leave.
HR and payroll ·
Find out which ZUS contributions you have to pay in Poland in 2026 when you run a business and work under an employment contract at the same time.
HR and payroll ·
Learn how a contract of mandate with a pensioner is subject to contributions in Poland in 2026. Find out which contributions are compulsory and what rules apply.
