KSeF – Extension of the penalty deferral period until the end of 2027
The Ministry of Finance has announced an extension of the deferral period for financial penalties related to errors and irregularities in the use of the National e-Invoicing System (KSeF) until 31 December 2027. This change will give businesses additional time to properly adapt their processes to mandatory e-invoicing. What does this mean in practice? The […]
Planned Tax Changes — Who May Benefit and Who May Lose?
The Polish government has presented proposals for changes to the tax system that are intended to take effect from 2027. The proposed measures could benefit certain taxpayers while at the same time result in higher tax burdens for the wealthiest individuals, the largest businesses, and some companies currently taxed under the lump-sum regime. Changes Beneficial […]
Global Minimum Tax (Pillar 2) in Poland
Poland has implemented Global Minimum Tax (Pillar 2) legislation, introducing new top-up tax calculation rules and related reporting and data collection obligations. Who is affected? Developed by the OECD and the G20, Pillar 2 aims to ensure a minimum effective tax rate of 15% in each tax jurisdiction. As a general rule, the regulations apply […]
KSC Self-Registration – an important deadline for businesses is approaching
3 October 2026 is the deadline for organisations required to complete self-registration to submit an application for entry in the Register of so-called Key and Important Entities. Entities covered by the amended Act on the National Cybersecurity System (KSC) that have not yet done so should promptly verify whether they are required to register. Who […]
