Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Changes in VAT for the Smallest Taxpayers
Polish government is introducing changes to VAT regulations aimed at facilitating the operations of small entrepreneurs, particularly in the context of cross-border activities within…
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New JPK_CIT reporting obligation – signed regulation
In light of the upcoming changes in tax regulations, one of the key issues that should be a priority for entrepreneurs is the introduction…
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Increasing risk of reclassification of B2B contracts into employment contracts
The reclassification of a B2B contract into an employment contract is becoming an increasingly common topic in the Polish legal and tax landscape. Although…
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Deadlines for Approval and Submission of Financial Statements in Poland: Consequences of Failure to Meet the Deadline
In Poland, every limited liability company and other entities with full accounting are obliged to prepare, approve and submit financial statements within certain deadlines.…
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Constitutional Court Ruling on Reporting of Tax Schemes (MDR) and Professional Secrecy of Tax Advisors
The recent ruling by the Constitutional Tribunal on July 23, 2024 (Case No. K13/20), has had widespread repercussions in the tax advisory community and…
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Latest tax interpretation on 8.5% flat rate in IT industry
On June 27, 2024, the Director of the National Tax Information Service issued an individual interpretation concerning the flat-rate tax for income from IT…
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Increase in the Minimum Salary from July 2024
As of 1 July 2024, the minimum wage in Poland has increased to PLN 4,300 gross and the minimum hourly rate is now PLN…
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Buildings and structures redefined
A draft bill concerning changes in definitions relevant to property tax has appeared on the website of the Government Legislation Centre. Autonomous Definitions The…
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JPK_CIT structure. New obligation for taxpayers from 2025
In 2025, Polish entrepreneurs will face a new challenge – the introduction of the Standard Audit File for Corporate Income Tax (JPK CIT). This…
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KSeF from 1 February 2026 – Amendment of the VAT law awaits the President’s signature
An amendment to the VAT Act postponing the effective date of the mandatory KSeF went to the President’s signature on 23 May. Originally, the…
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