Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
-
Conversion of civil law contracts into employment contracts by the Polish Labour Inspectorate
Since 8 July 2026, employers using civil law contracts and B2B arrangements have been operating in a new regulatory environment. The Polish Labour Inspectorate…
-
JPK_CIT: the first reporting deadline is 31 July 2026
31 July 2026 is the deadline for the first mandatory submission of JPK_CIT for 2025 by taxpayers covered by the first stage of the…
-
Planned changes to the Polish Tax Ordinance from 2026
The year 2026 will bring significant changes to the Polish Tax Ordinance. Some of them are deregulatory and clarifying in nature, but many will…
-
Withholding Tax on cloud services
The rapid growth of cloud computing has made solutions offered by international providers such as Microsoft, Amazon Web Services (AWS), Google Cloud and Oracle…
-
Corrective invoices in the National e-Invoicing System (KSeF)
With the introduction of the mandatory KSeF, the area of corrective invoices takes on an entirely new operational dimension. While the core concept of…
-
New powers of the Labour Inspectorate – a breakthrough in the classification of B2B and civil law contracts
The amendment to the regulations governing the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP), signed by the President, may significantly change how cooperation between…
-
New resolutions for micro and small entities – deadline: 31 March 2026
Companies applying simplifications in their financial statements have until 31 March 2026 to adopt a new resolution. This obligation also applies to entities whose…
-
Depreciation of passenger cars in 2026 – new limits and practical implications
As of 1 January 2026, significant changes to the tax depreciation of passenger cars have come into force in Poland. The new regulations link…
-
Reporting of real estate companies for 2025
Real estate companies (hereinafter “ReCo”) are required to provide information on their ownership structure to the tax authorities by the end of March 2026.…
-
Signing and submitting the financial statements for 2025
The financial statements for 2025 must be prepared in electronic form and signed with a qualified electronic signature. The next step is to approve…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
Let’s talk about your case
No obligation – we reply within one business day.