OUR TAX BLOG
Amendments to income tax legislation
According to the work schedule of the Prime Minister's Office we should expect certain amendments to income tax legislation (PIT Act and CIT Act), focusing mainly on the streamlining of transfer pricing reporting regulations. The
Draft tax guidance on fixed establishments
In early January 2026, the Finance Ministry (FM) published draft tax guidance on the determination of a fixed establishment (FE) in Poland for the purposes of invoicing via the National E-Invoicing System (KSeF). The reason is
Published regulation by Minister for Finance and Economy
19 December 2025 witnessed the promulgation of the regulation of the Minister for Finance and Economy dated 15 December 2025 amending the regulation on additional details to be inserted into books of account that are required
Finance Ministry plans changes in JPK_CIT submission procedures
Note that the Prime Minister's Office has published a proposal to amend the Corporate Income Tax Act and some other legislation. The proposal is scheduled to be formally adopted by the Cabinet in the first
New JPK_VAT schema and duty to insert KSeF ID take effect already as of February 2026
After the National E-Invoicing System ("KSeF") takes effect, businesses will have to make sure their JP_VAT files contain KSeF identification numbers for invoices, called KSeF IDs. A relevant regulation by the Minister for Finance and
TPR adjustments – when and how to file amended transfer pricing report TPR
You may have noted that 1 December 2025 was the deadline to file the transfer pricing report (form TPR) by taxpayers whose tax year coincides with the calendar year (for other taxpayers the deadline is end
