Blog · analysis and updates
Blog.
Practical tax, accounting and payroll analysis from the Koda team.
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Fixed Establishment and the obligation to use KSeF
With the implementation of the National e-Invoicing System (KSeF), the correct classification of the presence of foreign entities in Poland is becoming increasingly important.…
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Accounting deadlines for closing the 2025 financial year
Closing the accounts for a given financial year is a complex process, involving many activities ranging from taking inventory, confirming balances with counterparties and…
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Tax deadlines for closing the 2025 financial year
Closing the accounts for a given financial year is a complex process, involving many activities ranging from taking inventory, confirming balances with counterparties and…
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Key HR and payroll changes in Poland in 2026
The year 2026 will bring a number of significant changes in the area of HR and payroll. Although at first glance the number of…
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WH-OSC Statement – key withholding tax obligations and the January deadline you must not miss
For many years, withholding tax (WHT) has remained one of the most high-risk areas of tax compliance for Polish companies making payments to related…
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Tax priorities at the beginning of 2026
The beginning of the year is a time when it’s worth paying special attention to several important tax issues. We remind you of key…
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The first non-working Christmas Eve in Poland – what does 24 December 2025 mean for employers and employees?
For the first time in history, Christmas Eve will become a statutory public holiday in Poland. As of 2025, 24 December is officially added…
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New powers of the Polish Labour Inspectorate from 2026 – the end of “safe” B2B?
From 1 January 2026, businesses in Poland will face some of the most fundamental changes to employment and B2B cooperation rules in many years.…
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Pay transparency in Poland: regulatory changes coming in 2025 and 2026
On 24 December 2025, the first set of pay transparency regulations will come into force, aligning Polish labour law with the EU Pay Transparency…
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Accounting year-end closure 2025 – significant issues
Taking into account upcoming Year-end closure, we would like to draw your attention to a few important issues related to the closing of the…
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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