Transfer pricing documentation obligations in 2026
It is high time to pay attention to the deadlines for fulfilling transfer pricing obligations (regarding prices applied by Polish companies in transactions with related entities). Polish taxpayers are required to prepare local transfer pricing documentation covering the year 2025, if in the preceding year the value of their transactions with related entities exceeded PLN […]
Accounting for Family Foundations: Key Specifics
Family Foundations in Poland – Secure Wealth Succession The family foundation (fundacja rodzinna) is a legal framework that has been operating in Poland since 2023. Its primary purpose is the effective protection and seamless succession of family wealth, as well as ensuring the multi-generational continuity of business operations. By separating asset management from ownership, a […]
The Polish State Labour Inspectorate granted new powers. What does this mean for businesses?
As of July 2026, new regulations strengthening the powers of the State Labour Inspectorate (Polish: “Państwowa Inspekcja Pracy”) are coming into force. The changes are intended to improve the effectiveness of labour inspections, particularly with regard to the correct classification of employment relationships. From the perspective of employers and individuals providing services, the most significant […]
Artificial Intelligence in HR and Payroll
Artificial intelligence is transforming the way businesses operate, and its impact is increasingly visible in HR and payroll services. By automating repetitive tasks, supporting payroll processing, enhancing recruitment activities, and enabling efficient data analysis, AI helps organizations improve productivity and streamline everyday operations. At ACS, we leverage AI solutions in a secure and controlled environment […]
On Pay Transparency in Polish Labour Law
Key Conclusions Implementation deadline: 7 June 2026; by this date, EU Member States must transpose the Directive into national law. Some provisions may be introduced earlier at the national level, but this does not stem directly from the Directive itself. Scope: The Directive applies to all employers; however, the number of employees determines the extent […]
KSeF – digital revolution in invoicing for Polish businesses
Digitization in Poland is gaining momentum. After the introduction of e-Deliveries, the next step is the National e-Invoicing System (KSeF), a solution that will completely change the way invoices are issued and received. Starting in 2026, the use of KSeF will become mandatory for all entrepreneurs. This means that traditional paper invoices and PDF files […]
e-Deliveries in Poland – a digital revolution in company communication with authorities
From January 1, 2025, the obligation to use the e-Delivery system has covered a significant part of enterprises in Poland. The new electronic communication system with public administration is ultimately intended to replace traditional registered letters and paper correspondence. What does this mean for companies and how to prepare? What are e-Deliveries?e-Deliveries are a public […]
New VAT Exemption Limit from 2026
From January 1st, 2026, the subjective VAT exemption limit will be increased from the current 200,000 PLN to 240,000 PLN per year. This is an important change, especially for micro-entrepreneurs and freelancers. For whom? • Micro and small entrepreneurs (including sole proprietors), • People providing local and specialist services, • Businesses whose annual turnover does […]
Platform Directive – What do you need to know?
Every second, thousands of people order food, delivery or grocery products through the e-delivery services which ensure contactless online shopping and delivery to the indicated address. The catering market and websites such as Pyszne.pl or Ubereats are some examples of companies that employ employees on a platform basis. What is a platform work? The idea […]
Career cushioning – is it protection on the labor market?
The dynamically changing technological market, which sometimes bombards us with new solutions, programs that make work easier, as well as innovations that can eliminate human work, undoubtedly has an impact on the labor market. This quite drastically affects the sense of stability of the employee, who is increasingly concerned about whether he will be able […]
