Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Amendments to the Accounting Act – new obligations under the CSRD directive
Poland is preparing to implement the EU’s Corporate Sustainability Reporting Directive (CSRD). The amendment to the Accounting Act, which implements the directive, introduces significant…
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e-Delivery for entrepreneurs from 2025
As of January 1, 2025, some entrepreneurs must have an address for e-Delivery. This deadline also applies to most public entities and public trust…
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Increase in the Minimum Salary from 2025
As of 1 January 2025, the minimum wage in Poland will increase to PLN 4,666 gross and the minimum hourly rate will be PLN…
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Planned changes in health premiums for entrepreneurs in 2025 and 2026
The government is preparing changes to the health contribution rules for entrepreneurs, to take effect in two stages – starting in January 2025 and…
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Planned amendment to the property tax law from 2025
The government adopted a draft amendment to the Local Taxes and Fees Act on 14 October, which introduces significant changes to property taxation. The…
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Lower tax limits in 2025
As a rule, tax and accounting limits are set in euro. In order to correctly apply them for the purposes of verifying whether a…
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Rules and time limit for utilizing outstanding leave
Every employee employed under a contract of employment has an inalienable right to annual leave, which is guaranteed by the Labour Code and the…
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TP documentation – deadlines for 2023 approaching
Taxpayers required to prepare transfer pricing documentation will soon have to fulfill their obligations in this regard for 2023. Below you will find a…
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Key Changes in the Polish Accounting Standard No. 2 „Income Tax”
The Ministry of Finance has updated the National Accounting Standard (KSR) No. 2 “Income Tax” introducing important clarifications and updates regarding the recognition, valuation,…
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Planned VAT amendment from 2025
The Ministry of Finance has prepared an amendment to the VAT Act, which includes proposals related to both tax rates and administrative mechanisms. The…
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