Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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The draft CIT bill – will it change the appeal of family foundations?
Introduction Disposal of assets by family foundations – the end of freedom? Family foundations, CFC and exit tax Short-term rentals and accommodation services –…
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Audit of financial statements for 2024 and 2025, taking into account amendments to regulations
Financial statements are a fundamental source of information about the financial condition of a company. The audit of financial statements by a certified auditor…
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KSeF mandatory from February 1, 2026 – President signed the act
The President has signed the act introducing the National e-Invoicing System (KSeF). This means that from 2026, all businesses – both active VAT taxpayers…
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Family foundations and short-term rentals – courts side with taxpayers
Introduction Family foundations and CIT Disputes over the nature of rentals – the devil is in the detail A breakthrough – favourable administrative court…
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End of the obligation to disclose tax strategy – repealing act enters into force
On 7 August 2025, the act repealing Article 27c of the Corporate Income Tax Act (Journal of Laws of 2025, item 1074) came into…
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Understanding the recent Polish Ministry of Finance guidance on capital increases and MDR reporting obligations
The Polish Ministry of Finance and Economy published a general tax ruling on July 31, 2025, clarifying the tax treatment and reporting obligations connected…
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New mileage rates for 2026 – good news for electric and hybrid vehicle users
In the second half of 2025, significant changes are coming to the regulations governing mileage allowances – that is, the reimbursement of costs for…
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Withholding tax on hosting services
Polish companies often use hosting services provided by foreign suppliers. But should a 20% withholding tax be applied in such cases? Until recently, the…
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Lower depreciation and leasing limits for passenger cars starting in 2026
As of January 1, 2026, new tax regulations will take effect, significantly limiting the ability to classify expenses related to passenger cars as tax-deductible…
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Invoice issuance modes in KSeF – what you need to know before 2026
Starting February 1, 2026, the use of the National e-Invoicing System (KSeF) will become mandatory for the vast majority of VAT taxpayers in Poland.…
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