OUR TAX BLOG
KSeF numbers in JPK_VAT files – important changes as of 1 feb 2026
The Finance Ministry has recently issued manuals for the National E-Invoicing System (KSeF) where it announced certain changes to the logical schemas of JPK_VAT files as of 1 Feb 2026, with the changes being different
Deposit-refund system in Poland effective as of 1 October 2025
Regulations on the deposit-refund system in Poland were introduced by the Act of 13 July 2023 to amend the Packaging and Packaging Waste (Management) Act and certain other legislation, and under this legislation the deposit-refund
Export or intra-Community supply? Impact on EU-based warehousing
The Polish VAT Act is silent on how to treat a transaction where goods are moved from Poland to a warehouse in another EU Member State and then exported out of the EU. Such a
Safe haven regulations applicable to loans will be refined
On 16 Sep 2025, we saw the publication of a proposal to amend various statutes, including the Personal Income Tax (PIT) Act and the Corporate Income Tax (CIT) Act, in an effort to provide a
Relief decision and exemption from reporting requirements for domestic transactions
This is to let you know of a private tax ruling issued by Director of National Revenue Information on 1 August 2025 (ref. 0111-KDIB1-3.4010.416.2025.1.ZK). The ruling confirms that the exemption from transfer pricing documentation requirements
First Mazowiecki Tax Office in Warsaw changes its jurisdiction as of 1 Jan 2026
Since 1 January 2021 the First Mazowiecki Tax Office (Pierwszy Mazowiecki Urząd Skarbowy, or 1MUS) in Warsaw has been appointed as a specialised tax office serving the largest taxpayers. The scope of this jurisdiction will
