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 […]
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 […]
