Latest article · Taxes ·
Advance payment and fiscal receipt in Poland: when to issue it
In Poland, an advance received before the supply creates a VAT tax point. Find out when to issue a fiscal receipt for advance payments.
Taxes – Articles from the VKSIĘGOWOŚĆ blog
VAT, PIT and CIT in day-to-day business: settlements, tax returns, deadlines and obligations towards the tax office.
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Taxes ·
Cash register in Poland: payment after hours – when to issue a receipt?
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 ·
Unregistered activity in Poland – advance payments as taxable income
Are advance payments received in unregistered activity in Poland taxable income? See what the PIT Act says and which limits apply from 2026.
Taxes ·
Sales from several cash registers in JPK – VAT settlement in Poland
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 ·
Sale of agricultural land and the VAT rate in Poland – a guide
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.
Taxes ·
Selling a company car in Poland: taxes and legal options
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 ·
Asset transfers between related parties in Poland and PCC tax
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.
Taxes ·
Thermal modernisation relief in Poland 2025: new rules and catalogue
Changes to Poland's thermal modernisation relief from 2025 – the new catalogue of expenses, exclusion of gas and oil boilers, wider options
Taxes ·
Amazon invoices with the wrong VAT rate: how to settle them in Poland
How do you settle Amazon invoices showing the wrong VAT rate? Learn the WNT rules and what Polish businesses are required to do.
Taxes ·
Correcting spouses' joint tax returns after separation of property in Poland
Correcting spouses' tax returns in Poland after separation of property: who is liable, which assets are at risk and what the law says.
Taxes ·
Pension and running a business in Poland: income tax settlement
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 ·
PIT-37 step by step: complete guide to the 2025 tax return in Poland
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.
Taxes ·
Living with a partner in their home: is it taxable PIT income in Poland?
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 ·
Adding real estate to spouses' joint property in Poland: tax
Does adding a property to spouses' joint property in Poland create a tax obligation? Learn the inheritance and gift tax rules.
Taxes ·
Income from undisclosed business operations in Estonian CIT
Errors in the accounting books can create income from undisclosed business operations in Polish Estonian CIT. Learn the rules and the consequences.
Taxes ·
Withdrawing a company car in Poland: PIT and VAT consequences
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.
Taxes ·
CIT-8 in Poland: who files the corporate tax return and the rules
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 ·
Profit distribution after a company transformation in Poland – taxation
How profit distributions are taxed after a Polish company converts from PIT-transparent status into a CIT taxpayer – the rules and tax rulings.
Taxes ·
How to report the sale of a private car in your PIT 2026 in Poland
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.
Taxes ·
New tax limits in Poland 2026 - who gains and who loses
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.
Taxes ·
Cash register in unregistered activity in Poland 2026
Does unregistered activity in Poland require a cash register? Learn the VAT obligations, the exemption rules and when you need a NIP.
Taxes ·
VAT-7 form in Poland (now JPK_V7) – a complete guide to completing the return
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.
Taxes ·
Early IKZE withdrawal in Poland – reporting in PIT-36, PIT-28, PIT-36L
Find out how to correctly report an early withdrawal from IKZE in your Polish tax return and what tax consequences it has.
Taxes ·
Return relief in Poland after deportation from the USA: conditions
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 ·
Selling services with a free gift and the cash register – VAT rules in Poland
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.
Taxes ·
Selling fixed assets and the cash register obligation in Poland
Find out whether selling fixed assets in Poland must be recorded on a cash register and what changed after 2014.
Taxes ·
Private phone used for work in Poland: tax and reimbursement
Learn how reimbursement for using a private phone for work is taxed in Poland and what conditions the employer has to meet.
Taxes ·
Corporate income tax (CIT) in Poland – rules, rates and settlement
A guide to corporate income tax in Poland – who pays it, what the rates are, and how to settle losses and tax advances.
Taxes ·
800+ child benefit in your Polish tax return: complete guide
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 ·
Closing a business in Poland: VAT adjustment on third-party assets
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 ·
Excise duty on cars as a tax-deductible cost in Poland
Learn how to treat excise duty paid on passenger cars as a tax-deductible cost in Poland and when to record this expense.
Taxes ·
Registering as a VAT-exempt taxpayer in Poland: procedures and requirements
Learn the rules for registering as a VAT-exempt taxpayer, the procedures involved and the situations in which registration is mandatory.
Taxes ·
The EU SME VAT scheme in practice: a guide for Polish businesses
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.
Taxes ·
Withdrawing a fixed asset from an enterprise in estate in Poland
Find out whether withdrawing a fixed asset from an enterprise in estate in Poland for the benefit of the heirs creates a tax liability.
Taxes ·
Scrapping a fixed asset bought without VAT deduction in Poland
Is scrapping a company vehicle bought without the right to deduct VAT subject to VAT in Poland? See the rules, exceptions and practical tips.
Taxes ·
Tax-deductible costs in Poland: definition, documentation, examples
Learn how to settle tax-deductible costs correctly in a Polish business and which expenses you can treat as tax costs.
Taxes ·
VAT-Z form in Poland - how to notify the tax office that you stop VAT activity
Learn how to fill in the Polish VAT-Z form correctly when closing your business and being removed from the VAT register.
Taxes ·
Tax liability of a cohabiting partner in Poland – rules and limits
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 ·
VAT adjustment when a car's use changes in Poland: bookkeeping
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 ·
50% tax-deductible costs for employees in Poland: conditions
Find out when an employee in Poland can apply 50% tax-deductible costs to copyright income and which conditions must be met.
Taxes ·
Key tax deadlines in Poland 2026 - VAT, PIT, ZUS - calendar
Key tax deadlines in Poland for 2026. When to pay VAT, PIT and ZUS? A calendar of tax obligations with shifts to business days.
Taxes ·
Business and employment in Poland – the annual PIT return
Find out how to correctly report income from your business and from employment in the annual PIT return in Poland.
Taxes ·
Tax-deductible costs in Poland - general rules for businesses
Find out which expenses count as tax-deductible costs in Poland and how to settle them correctly under the tax rules.
Taxes ·
Zero PIT in the month you turn 26 in Poland: rules and conditions
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.
Taxes ·
Civil law contracts between private individuals in Poland: tax
How to settle tax on civil law contracts between private individuals in Poland. Learn the difference between a mandate and specific work.
Taxes ·
Employee tax-free amount in Poland 2026: impact on net salary
The employee tax-free amount in Poland is a key factor in your net salary. Check the PIT-2 rules and the 2026 amounts.
Taxes ·
KSeF and invoices from fraudsters in Poland - VAT and due diligence
Learn how to deal with invoices from fraudsters in Poland's KSeF and how to exercise due diligence when checking your business partners.
Taxes ·
Lawn mower bought by a business: tax-deductible cost in Poland
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.
Taxes ·
Simplified income tax advance payments in Poland in 2026
Simplified income tax advance payments in Poland – who can use them in 2026, how to calculate the amount and what conditions apply
Taxes ·
Tax exemption of compensation in Poland - rules and case law
Learn the rules for exempting compensation from PIT in Poland. When is compensation taxable, and when is it exempt from income tax?
Taxes ·
Income tax advance payments in Poland 2026 – complete guide
Learn how to calculate and pay income tax advances correctly in Poland in 2026. Monthly, quarterly and simplified advances.
Taxes ·
Monthly tax returns in Poland – a guide for business owners
A complete guide to monthly tax and social security returns for business owners in Poland – deadlines, forms and obligations.
Taxes ·
Transferring excess VAT to PIT advances in Poland: a complete guide
Learn how to transfer excess VAT to a PIT advance in Poland - overdue, current and future. A practical guide with procedures and examples.
Taxes ·
PIT exemption for young people in Poland: which income is not covered
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 ·
PIT vs CIT advance payments in Poland: how they are calculated
See how income tax advances are calculated for individuals and companies in Poland. Learn the formulas, rates and deadlines.
Taxes ·
Tax-free amount in Poland 2026: tax scale and tax planning
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 ·
VAT exemption on importing goods with no commercial value in Poland
Learn the rules of the Polish VAT exemption on importing goods with no commercial value - documents, publications and other items.
Taxes ·
Advance payment vs deposit in Polish VAT and PIT – differences and taxation
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.
Taxes ·
Reduced interest on tax arrears in Poland 2026 - a guide
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 ·
Replacement car costs in Poland: tax treatment explained
Learn how to account correctly for the costs of using a replacement car in Poland while your leased vehicle is being repaired.
Taxes ·
Second tax threshold in Poland 2026 – rates, thresholds and settlement
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 ·
Small taxpayer in Polish PIT 2026 - new limits and settlement rules
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 ·
Starting a business in January and the health insurance contribution
Does starting a business in Poland in January 2026 mean an annual health insurance contribution settlement? See how the forms of taxation differ.
Taxes ·
Car value in a lease and the tax cost limit in Poland
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.
Taxes ·
Issuing invoices in advance in Poland - benefits and risks
Learn the Polish rules on issuing invoices in advance, the risks involved and the differences between the views of tax authorities and courts.
Taxes ·
Legal basis for VAT exemption on an invoice in Poland: in practice
Find out when you must state the legal basis for the VAT exemption on an invoice and when you can leave it out.
Taxes ·
Quarterly tax settlement in Poland – rules and benefits
Learn the rules for settling income tax and VAT quarterly in Poland, the payment deadlines and the benefits for small taxpayers.
Taxes ·
Tax-free pensions in Poland 2026: rules, indexation, contributions
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.
Taxes ·
Unjust enrichment and VAT liability in Poland
When is unjust enrichment subject to VAT in Poland? An analysis of the rules and case law on VAT and payments for unjust enrichment.
Taxes ·
VAT and EU VAT registration in Poland - complete guide 2026
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 ·
Who can issue an invoice in Poland - new VAT rules 2026
Find out who must issue an invoice in Poland and what rights VAT-exempt businesses have in 2026.
Taxes ·
Compensation for a workplace accident as a tax-deductible cost in Poland
A landmark NSA judgment changes the approach to compensation for workplace accidents in Poland - when can it be a tax-deductible cost?
Taxes ·
Forms of taxation for a business in Poland 2026: a guide
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 ·
Cash register in the summer season in Poland – obligations and exemptions
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.
Taxes ·
Granting KSeF permissions in Poland: a complete guide for 2026
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 ·
Health insurance contribution on ryczałt 2026 – calculation and rules
Learn how the health insurance contribution is calculated in Poland for ryczałt taxpayers in 2026. Check the amounts, contribution bases and settlement options.
Taxes ·
PDF invoices by email and fax in Poland - right to deduct VAT
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.
Taxes ·
Selling goods to a foreign buyer without shipping them abroad: VAT in Poland
Learn the VAT consequences in Poland of selling goods to foreign buyers when the goods are not actually moved abroad.
Taxes ·
Short-term holiday rental and the cash register in Poland – rules and exemptions
Learn the rules for recording short-term holiday rentals on a cash register in Poland, the available exemptions and business owners' obligations.
Taxes ·
Small business VAT exemption for accounting offices in Poland
Find out when an accounting office in Poland can use the small business VAT exemption and which conditions it must meet.
Taxes ·
Changing the exchange rate difference method retroactively in Poland
Find out whether you can change the method of settling exchange rate differences retroactively by correcting your CIT-8 return in Poland.
Taxes ·
CIT rates in Poland 2026: a complete guide for companies
Learn all the CIT rates that apply in Poland in 2026, from the standard 19% to the preferential 5% under IP Box.
Taxes ·
Expenses for management board members as tax-deductible costs in Poland
When can a Polish company treat expenses for its management board members as tax-deductible costs, and what conditions must be met?
Taxes ·
Joint settlement with a minor child in Poland - rules and procedures
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).
Taxes ·
Tax-reducing amount in Poland 2026 – new rules and split between payers
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.
Taxes ·
VAT rates in Poland 2026 - complete guide to rates and changes
Learn about all VAT rates in Poland in 2026, the changes introduced in 2025 and the VAT exemptions available to businesses.
Taxes ·
Offsetting a VAT refund against another tax in Poland: procedure
Learn how to offset excess VAT in Poland against your other tax liabilities. See the procedures and formal requirements step by step.
Taxes ·
Invoice paid in cryptocurrency in Poland: are there exchange differences?
How to settle tax on a cryptocurrency payment for an invoice in Poland and whether exchange differences arise when you convert it into złoty.
Taxes ·
Income tax advance payments in Poland: deadlines, rules, calculation
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.
Taxes ·
Polish tax scale 2026 – thresholds, tax-free amount and settlement rules
Learn the current Polish tax thresholds for 2026, the tax-free amount and the rules for settling income tax under the tax scale.
Taxes ·
Return relief (ulga na powrót) in Poland: who can benefit
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.
Taxes ·
Temporary warehouse and the NIP-8 form in Poland: when to report it?
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 ·
VAT taxpayer white list in Poland: a complete guide for 2026
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.