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KSeF Regulation – we are learning more and more

KSeF is not only about e-invoicing – it also brings important changes to JPK_VAT. New transaction codes, mandatory KSeF invoice numbers and clear correction rules will become crucial for businesses and accounting offices from February 2026.

1 day ago2 min read

Illustration showing a green outline of a house next to a colorful energy efficiency rating scale from A to G, symbolizing a building’s energy performance; a person working on documents is visible in the background.

Thermomodernization relief – can foundation waterproofing be deducted?

Can foundation waterproofing be deducted under the thermomodernization relief? A recent tax ruling confirms that such expenses may qualify. Learn what this means for homeowners in practice.

1 day ago2 min read

Analog alarm clock on a wooden desk next to a calendar and notebook, symbolizing work time planning.

Equivalent working time system combined with a flexible (rolling) schedule

A rolling (flexible) working time schedule isn’t limited to the basic system—it can also work well in an equivalent working time system. The key is planning the number of hours per day and accurately recording start times to protect rest periods and avoid organisational risks.

Jan 93 min read

Digital accounting document workflow – business professional using an electronic system to manage and transfer accounting data, JPK reporting obligations from 2026.

Mandatory submission of JPK_PKPIR records and additional ledgers from 1 January 2026

From 1 January 2026, selected PIT taxpayers must keep their ledgers electronically and submit income-tax JPK files after year-end. Learn who is affected, which structures apply (JPK_PKPIR/JPK_EWP and JPK_ST), and why getting your data ready in 2026 matters.

Jan 93 min read

Top view of a desk with accounting and tax documents, a calculator and notes, illustrating financial analysis and tax settlements for a business owner.

Change of Taxation Method for 2026 – Deadlines and Key Rules

Changing the taxation method for 2026 requires not only an assessment of financial effectiveness but also strict compliance with statutory deadlines. In this article, we outline the available taxation options for sole proprietors, explain the applicable deadlines, and discuss the consequences of late notification.

Dec 31, 20253 min read

A woman preparing a year-end inventory in a warehouse, sitting at a table and filling out documents, surrounded by shelves and boxes of goods ready for stocktaking.

Year-End Inventory (Remanent) for 2025 in Polish PKPiR – Duties, Valuation & Tax Risks

Year-end inventory in PKPiR is not just paperwork—it directly impacts your taxable income for 2025. Learn what must be included, how to value stock and work in progress, and which common mistakes can trigger issues during a tax audit.

Dec 31, 20253 min read

Foreign-currency invoices in KSeF raise many practical questions, especially regarding invoice dates and exchange rates for VAT. The Head of the Polish tax authority confirmed that the decisive factor is the date shown on the invoice, not the date of submission to KSeF. Find out what this means for your settlements.

Foreign-Currency Invoices in KSeF – Position of the Head of the Polish Tax Authority

Hands holding US dollar banknotes during a payment settlement at a desk with fabric samples, a notebook and a payment terminal, illustrating a financial transaction in a small business or workshop setting.

Dec 31, 20252 min read

Model houses and buildings with a construction crane, a clock symbolising the passage of time, and coins and banknotes, illustrating the sale of real estate and its VAT tax implications.

When the sale of business-used real estate is exempt from VAT in Poland

The sale of business-used real estate does not always trigger VAT. Find out when a VAT exemption may apply and which conditions must be met according to the latest tax ruling.

Dec 19, 20253 min read

An accountant working at a desk reviews an invoice on a computer and calculator, preparing financial documents in a modern office.

Entities excluded from KSeF must still receive an invoice issued in the system

Even if your customer is excluded from KSeF, you are still required to issue the invoice in the system. Find out how to provide invoice visualisations correctly and when QR codes are mandatory.

Dec 19, 20253 min read

An employee in a shirt and tie packing documents and personal belongings into a cardboard box on a desk, symbolising termination of employment, suspension of work and an employment dispute.

Court security means continuation of employment and social insurance coverage

A court order securing an employee’s claim does more than require continued employment. As confirmed by ZUS, it also means retroactive social insurance coverage. Find out what this means in practice for employers.

Dec 15, 20254 min read

Neutral company clothing hanging on a clothesline – a T-shirt, shorts and accessories – symbolising company-branded clothing used in business activity as a tax-deductible expense.

Company-Branded Clothing as a Tax-Deductible Expense – When Is It Allowed?

Can company-branded clothing be treated as a tax-deductible expense? The latest ruling of the Polish tax authorities says: yes – but only if specific conditions are met. Learn where the line between advertising and representation lies.

Dec 15, 20253 min read

A symbolic representation of the healthcare system: white cubes with medical icons arranged like a structure of monthly obligations that entrepreneurs must “build” through health insurance contributions. A gloved hand adds another cube, illustrating the increase in the minimum health contribution in 2026. A stethoscope in the background highlights the topic of mandatory healthcare payments.

Higher Health Insurance Contributions for Entrepreneurs in 2026

Starting in 2026, entrepreneurs will face a monthly increase of PLN 117.58 in the minimum health insurance contribution. Learn what is driving this change and how it affects various forms of taxation.

Dec 4, 20252 min read

Close-up of a wooden stamp marked “PRO FORMA,” with a red imprint on brown paper; next to it are paper clips and a fountain pen. The image represents the informational nature of a pro forma invoice and its relevance to split payment (MPP) obligations discussed in the article.

Paying a pro forma invoice using MPP may protect the taxpayer – new interpretation from the Polish Tax Authority

Can a split payment made on a pro forma invoice protect the buyer from VAT risks? According to a new ruling from KIS – yes. Discover why this interpretation may reshape the approach to advance payments and VAT compliance.