OUR TAX BLOG
New compliance obligations as KSeF goes live
The Polish National E-Invoicing System KSeF went live on 1 February 2026. Until 31 March 2026, its use is mandatory only for businesses whose 2024 sales exceeded PLN 200 million. As of 1 April 2026
Transfer pricing adjustments and VAT – new opinion by CJEU’S Advocate General
On 15 January 2026, the Advocate General Juliane Kokott published her opinion in case C‑603/24 Stellantis Portugal v. Portuguese tax authority relating to the VAT relevance of transfer pricing adjustments. Stellantis Portugal purchased vehicles from
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
