Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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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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Initial value of the investment property
For the correct recognition of a investment property in the accounts, it is important to correctly determine its initial value. This is not only…
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Holiday leave and its duration
A fundamental principle of labour law under the Labour Code is an employee’s right to annual holiday leave. It is important to note that…
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Top-up tax. Implementation of the Pillar 2 Directive (GloBE rules)
At the end of April this year, the Ministry of Finance presented a draft Polish law on the top-up taxation of international and domestic…
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KSeF postponed until 2026
The National System of e-Invoices (KSeF) will go into effect in 2026. The Finance Ministry has announced the result of a technical audit of…
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April ’24 | Real estate & taxes
In the April 2024 edition of our blog series, we delve into the intersection of real estate and taxation in Poland. For further insights…
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Report on income tax information. New reporting obligation for large entities
On April 16, the President signed an amendment to the Law on Accounting and certain other laws, which introduces an obligation to prepare and…
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Digital platform reporting. The government has approved the DAC7 bill
On April 9 this year the government passed a bill to amend the Law on Exchange of Tax Information with Other Countries and Certain…
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Time for REIT in Poland
On 03.04 2024 at the Ministry of Development and Technology, the Minister together with the ministerial advisors presented the sssumptions to the Law on…
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Inventory and accounting records in property development activities
The detailed principles of accounting for costs incurred in property development activities and revenues from such activities are not standardised in the Accounting Act.…
Series · Family foundations
Family foundations from A to Z
Nine chapters on the taxation, business activity and practice of family foundations in Poland.
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