Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Implementing KSeF – what businesses need to know before 2026
The National e-Invoicing System (KSeF) is becoming a reality. The amended VAT Act provides that the obligation to use KSeF will come into force…
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The “Beneficial Owner” Clause in Polish withholding tax (WHT)
This article summarizes the July 2025 official tax explanations regarding the application of the “beneficial owner” (BO) clause for Polish withholding tax (WHT) purposes.…
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Turnover rent in commercial leasing
In an era of growing competition and shifting consumer behaviour, turnover rent is becoming a key tool for optimising the profitability of shopping centre…
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Restructuring involving a family foundation – tax authorities give the green light
Introduction Restructuring involving a family foundation Duplicated roles The course of the restructuring The threat of aggressive optimisation The main purpose of the actions…
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Mandatory reporting also for indirect shareholders of real estate companies
On 15 April 2025, the Deputy Minister of Finance, in response to a parliamentary question, issued a statement clarifying the reporting obligations of indirect…
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Attachments in KSeF – an useful feature, but not for everyone
As part of the upcoming implementation of the mandatory National e-Invoicing System (KSeF) in Poland from 2026, the Ministry of Finance has announced a…
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KSeF in 2026 – new implementation schedule
The Ministry of Finance has unveiled an updated timetable and package of solutions to support the implementation of the National e-Invoicing System (KSeF). After…
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Extra day off for a public holiday on Saturday
According to the Labour Code, contracted employees are entitled to an extra day off if a public holiday falls on a Saturday – but…
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Report on payment terms in commercial transactions for 2024
Corporate income taxpayers with income earned in 2023 exceeding the equivalent of €50 million are required to prepare and submit by April 30, 2025…
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Deadline for filing MDR-3 for 2024 approaching
The end of March marks an important deadline for taxpayers subject to CIT, requiring them to fulfill various obligations related to the closing of…
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