Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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The deadline for submitting the TPR-C report for 2024 is approaching
By December 1, 2025 (for taxpayers whose tax year coincides with the calendar year), companies must submit their Transfer Pricing Report (TPR-C) for the…
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Depreciation of Fixed Assets exceeding PLN 10,000
A fixed asset with an expected useful life of more than one year, which is complete, ready for use, and intended for the entity’s…
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Lower tax limits in 2026
Tax limits in Polish law are often specified in euros. The use of the common currency as a reference point is intended to ensure…
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Two buyers on one invoice – what to pay attention to?
An invoice is an accounting document confirming the sale of goods or services, containing detailed information about the transaction. Tax regulations impose an obligation…
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TP documentation – deadlines for 2024 approaching
Taxpayers required to prepare transfer pricing documentation will soon have to fulfill their obligations in this regard for 2024. Below you will find a…
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Deposit system in Poland from October 1 – Key VAT settlement rules
Starting October 1, 2025, a nationwide deposit system for selected beverage containers will come into force in Poland. The aim of the new regulations…
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Increase in the Minimum Salary from 2026
As of 1 January 2026, the minimum wage in Poland will increase to PLN 4,806 gross and the minimum hourly rate will be PLN…
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How to prepare your Company for KSeF? Practical steps for entrepreneurs
Starting from February and April 2026, most companies in Poland will be required to use the National e-Invoicing System (KSeF). This is a major…
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Draft KSR – Investments in Real Estate and Intangible Assets
The Accounting Standards Committee has published a draft of a new standard, KSR “Investments in Real Estate and Intangible Assets”. The document aims to…
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New rules for reclassifying B2B contracts as employment contracts – a labour law revolution from 2026?
Starting from January 1, 2026, the National Labour Inspectorate (PIP) is expected to receive significantly expanded powers in employment oversight. According to the government’s…
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