Accounting Consulting

Indirect export and VAT

In the case of export sales of goods by a Polish company to another EU country with their subsequent sale outside the EU, what are the requirements for applying the 0% VAT rate? This article is about this.

Minimum wage in 2025

From 1 January 2025, the minimum wage (minimalne wynagrodzenie) in Poland will be 4,666 PLN. The hourly rate will be 30.50 PLN.

Co-financing the purchase of glasses

Co-financing of the purchase of glasses by an employee from the employer (refundacja okularów przez pracodawcę) is applied in the case of their production necessity and medical indications for the employee. Briefly about this – below.

Co-financing of the employee's annual leave

Co-financing of the employee's annual leave (dofinansowanie do wypoczynku, tzw. wczasy pod gruszą) at the expense of the employer has a number of conditions. These conditions are described below.

Anniversary bonus

An anniversary bonus may be paid to employees in the case of long-term employment with one employer. What are the conditions for receiving an anniversary bonus? This is briefly considered below.

Reduced social security contributions for entrepreneurs

Starting an activity as an entrepreneur is supported by reduced contributions to his / her social insurance. We consider here the amounts and conditions of such insurance contributions in 2024.

Holidays on payment of insurance premiums by entrepreneurs in 2024

Entrepreneurs included in the CEIDG, with up to 9 employees, can take a month-long exemption from paying social security contributions (except for health insurance) every year. In 2024, a holiday on paying insurance contributions can be taken by entrepreneurs from 1 November 2024. The holiday will apply for one month – December 2024.

Family Foundation

A family foundation is a relatively new legal form created to manage and protect family assets in Poland. A brief overview of this foundation can be found in our article.

Certificate from place of work

A certificate from the place of work is a document that the employer provides to the employee in the event of termination or expiration of the employment contract. The main requirements for this certificate are in the article below.

Car insurance expenses and their accounting for income tax from 2026

From 2026, the conditions for accepting expenses for passenger car CASCO insurance in the company will change. The condition on the cost limit of PLN 150,000 will be cancelled for lease, rental or other similar agreements. This is briefly discussed below.

Car insurance expenses and their accounting for income tax and personal income tax

Accounting for expenses on car insurance in a company and used in business activities depends on the type of insurance and on the profit tax or personal income tax. More on this below.

Advances for payment of export services from Poland and VAT

Payment for services rendered to customers in other countries may be made on the condition of their prepayment (advance payment). In this case, the VAT tax liability arises from the moment of receiving such prepayment, which entails the obligation to issue an invoice for the advance payment. About some nuances in this article.

Introduction of KSEF from 2026

The introduction of a nationwide system of electronic invoices (Krajowy System e-Faktur) has been postponed to 2026 in order to finalize it, provide legislative support and stage-by-stage implementation.

Import control system in the EU (ICS2)

The EU import control system is undergoing the next stage of implementation from June 3, 2024, according to which the obligations of participants to provide preliminary information on imported goods and the timing of its implementation in 2024 and 2025 are clarified.

Supply (WDT) and acquisition (WNT) of goods in the EU and VAT

The purchase and sale of EU goods is carried out within the framework of supply (wewnątrzwspólnotowa dostawa towarów, WDT) and acquisition (wewnątrzwspólnotowa nabycie towarów, WNT) procedures. Their conditions are considered below.

Use of a company’s car for mixed – business and personal – purposes and accounting for expenses

The use of a company car is possible for business and personal purposes. However, different conditions apply to accounting for expenses for tax purposes. More on this further.

Work-based vacations in Poland

Vacation is an integral part of work’s conditions. Different types of leave are used depending on their purposes and reasons. Information about possible holidays in Poland can be found on the state web portal. Here we provide overview information.

VAT for e-commerce in the EU

Since most goods and services are sold electronically or through distance selling, in online stores, on electronic platforms, there is attention to the application of VAT in e-commerce. How e-commerce is subject to VAT in the EU, this article is about that.

Export & import of goods and VAT in the EU and Poland

The export and import of goods are influenced by many aspects: finance, customs, logistics. One of the main aspects is VAT (Value Added Tax). In this article we will look at the VAT conditions for the export and import of goods to (from) the EU and Poland.

PIT-11 brief

Filing PIT-36 or PIT-37 returns requires the use of data from the PIT-11 return. Form PIT-11 reflects information on income received, personal income tax accrued and advance payments paid for 2023.

Minimum corporate income tax (CIT) from 2024

From January 1, 2024, a new type of corporate income tax will be introduced for organizations in Poland – the minimum income tax (minimalny podatek dochodowy od osób prawnych, CIT). This tax is intended to be applied to companies with losses, that is, low income and relatively high operating costs.

Changes in VAT rates from April 2024

From April 1, 2024, VAT rates on basic food products increased from 0% to 5%, including meat, fish, eggs, vegetables, fruits, and others. For some cosmetic services, VAT rates have been reduced from 23% to 8%.

Electronic invoices – e-faktury and KSEF in 2024

Beginning in 2022, taxpayers have the option of issuing electronic invoices in addition to existing paper and electronic commercial invoices. It is expected that electronic invoices, e-invoices will be mandatory for all organizations and entrepreneurs operating and being taxpayers in Poland from 2025.

Deadlines for submitting annual financial statements for 2023

Annual financial statements for 2023 (sprawozdanie finansowe, bilans, rachunek zysków i strat) include the preparation of reports by March 31, their approval by June 30 and submission to the National Court Register (KRS) by July 15, 2024.

PIT-28 for 2023 – submission and deadlines

When receiving taxable income from business activities based on the single registered income tax (ryczałt od przychodów ewidencjonowanych) or from rental agreements in 2023, you should submit an annual tax return in form PIT-28. The 2023 return is due April 30, 2024.

PIT-37 for 2023 – submission and deadlines

When receiving taxable income from work or employment in 2023, you should provide an annual tax return on form PIT-37. The 2023 return is due April 30, 2024. When filing a PIT-37 return, you can take advantage of tax benefits and deductions and apply for a refund of a part of your personal income tax.

PIT-36 for 2023 – submission and deadlines

If you receive taxable income from a business or other activity in 2023, you should submit an annual tax return on form PIT-36. The 2023 return is due April 30, 2024. When filing a PIT-36 return, you can take advantage of tax deductions and apply for a refund of a part of your personal income tax.

Social insurance contributions for entrepreneurs in 2024

For entrepreneurs in Poland, standard and reduced rates of social insurance contributions are provided. About the amount of social insurance contributions in 2024 in this article.

Health insurance contributions for entrepreneurs in Poland in 2024

In 2024, the amount of health insurance contributions paid by entrepreneurs will increase. This depends, first of all, on the form of their taxation with income tax and, further, on the size of their income.

VAT rates in the EU countries in 2023

VAT rates largely determine purchasing demand within a country and trade between countries. The standard VAT rates in the EU countries in 2023 are briefly considered in this article.

Social insurance benefits for sickness in Poland

In Poland, as in other countries with a developed health insurance system, compulsory social insurance is applied in case of temporary disability and maternity. The conditions of payments for this insurance are briefly described in this article.

Pensions in Poland upon reaching retirement age

To receive pension payments in Poland upon reaching retirement age, conditions apply regarding periods of insurance coverage, the amount of insurance contributions, indexation, compliance with the minimum pension, and others. The main ones are considered further.

Minimum wage in Poland in 2024

In 2024, the minimum wage in Poland will increase to PLN 4,242, which is PLN 3,600 from the second half of 2023. Also in 2024, the minimum hourly wage will increase to PLN 27.70 from the current rate in 2023 of PLN 23.50.

Changes in remuneration for drivers on business trips from August 2023

From August 2023, the calculation of remuneration for drivers in Poland when they carry out international transportation in the territory of another EU country has changed. The changes include the possibility of compensation for additional expenses, deductions for social insurance contributions and personal income tax, and limiting the basis for calculating social insurance contributions to the average salary.

Websites about real estate in Poland

Real estate websites can be used to buy, sell, rent, or otherwise deal with real estate, such as getting a mortgage. More on this briefly below.

Taxes related to vehicles of individuals in Poland

When buying, selling and owning a vehicle, in Poland, as in other countries, the relevant taxes are paid. A brief description of these transport-related taxes for individuals further.

State social payments for children in Poland

Assistance to families with children is given much attention in the social policy of Poland. In this brief review, we will consider the main types of state social payments for children.

Regulation of transfer pricing in Poland and EU

Transfer pricing may be present in the activities of international companies that have subsidiaries, branches in different countries. Globalization and open markets determine the importance of transfer pricing for tax purposes. Briefly about the regulation of transfer pricing in Poland and EU countries - in this article.

Non-financial reporting in Poland and EU countries

Non-financial reporting is prepared, as a rule, by large companies to present social processes and the results of their activities as a mandatory form for their annual financial statements. Interest in publishing non-financial reporting on a voluntary or expanded basis has been noted recently due to attention to environmental and social agendas. About the main parameters of non-financial reporting in Poland and EU countries - further.

New guarantees and labour rights for workers in the EU from 2023

Since 2023, new guarantees and labor rights of workers have appeared in the labour legislation of the EU Member States in accordance with the EU Directives regarding transparent and predictable working conditions, maintaining a balance between work and personal time and, in general, bringing labor standards to changes in the labor market.

Personal income tax on the sale of real estate

Significant amounts of income and expenses when buying and selling real estate determine their taxation as one of the main ones in personal finance. How to take into account income depending on the period of ownership of real estate, its acquisition under a loan agreement (mortgage), in the order of donation (inheritance), how to file a tax return, about these issues in the article below.

Some changes in social security contributions from 2023

Some generally quantitative changes regarding social security contributions will apply from 2023. Among them: accounting for social insurance contributions as tax expenses in the month of their payment to social insurance funds, the amount of minimum contributions to health insurance in connection with a change in the minimum wage and the amount of social insurance contributions for the so-called "small social insurance contributions".

Taxation of income from civil law contracts and PCC declarations in Poland

Along with income from labor and entrepreneurial activities, in ordinary life there is income from the sale of a car, real estate, from donations, that is, in accordance with various civil law agreements. These incomes require appropriate taxation and reporting, that is, the filing of PCC declarations (podatek od czynności cywilnoprawnych). More on this further in this article.

Tax deduction for the sale of real estate in Poland

One of the types of income subject to personal income tax is income from the sale of real estate. The real estate tax deduction, as a rule, is associated with the costs of purchasing a house, apartment, land, which are deductible or reduce personal income tax. What features of the tax deduction apply in Poland? More on this briefly below.

Work trip expenses and wages of employees (drivers) of transport companies

From 2022, the expenses of transport companies in Poland for the remuneration of employees (drivers) on work trips differ depending on where the trip takes place – domestically or abroad, as well as on the amount of wages (compensation of travel expenses), which affects the amount of personal income tax and social security contributions. More on this further.

Work trip expenses, their amounts and compensation conditions in Poland

Work trip expenses are an important item of expenditure in the activities of the company and the entrepreneur. Compensation of expenses varies depending on the location of the work trip: within the country or in another country, its duration, the transport used and other conditions.

Leasing in Poland: some commercial and tax conditions for cars

Leasing as a financial instrument in business activities in Poland generally complies with the same generally accepted conditions as in other EU countries. Some general and specific commercial and tax leasing conditions for passenger cars are provided below.

Corporate income tax (CIT) in Poland

Income tax is related to the financial result of the company. Along with the general conditions for applying income tax for the difference between income and expenses of a company, there are some specifics in Poland regarding its payment, exemption conditions, rates, and benefits, which are provided below.

Value Added Tax in Poland

Value Added Tax (VAT) in Poland has largely the same conditions for its application, as in other countries. Some features of the conditions, rates, and procedure for VAT taxation in Poland are given below.

Employee Pension Plan (Pracowniczy Plan Kapitałowy, PPK) in Poland

The Employee Pension Plan (Pracowniczy Plan Kapitałowy, PPK) in Poland is a form of professional pension plan with automatic subscription. These are retirement savings in which the employee, the employer and the state participate. Occupational pension insurance for an employee is additional to the mandatory form to increase the size of the future pension. The main conditions of the pension plan are below.

Income tax expenses, deductions and benefits for employees in 2022

From 2022, the conditions for personal income tax deductions are changing in connection with the Polski Ład and Niskie Podatki programmes. You can deduct deductible expenses and apply for tax credits for a number of reasons, including on a monthly basis or on your annual PIT return. Below are the conditions, list of tax deductions and examples.

Income tax calculation with spouse in 2022

When is it appropriate to choose a joint tax settlement with your spouse? Filing jointly for taxes is generally beneficial when the taxpayer's and spouse's "total" income tax is less than the sum of their individual taxes. However, there are situations when a separate tax calculation is more beneficial. Read more about the terms of a joint tax settlement in this article.

Income tax benefits for taxpayers – parents with children in 2022

For taxpayers with children in Poland, additional tax deductions and benefits apply. Preferential taxation of taxpayers – parents with children depends on the size and sources of income of parents and children, the age of children, the availability of studies, the receipt of benefits, etc. The article below provides the conditions for taxing the income of taxpayers – parents with children.

Health insurance contributions for entrepreneurs in 2022

The Polski Ład programme has made changes to the health insurance premiums for entrepreneurs in 2022. Among them are the rates and conditions for deducting health insurance premiums in expenses depending on the form of taxation of the entrepreneur, the terms and conditions for submitting reporting forms, setting the minimum contribution, and others.

Deadlines for tax reporting and payment of taxes on income of entrepreneurs for 2022

From 2022, some deadlines for filing tax returns and paying taxes for 2022, as well as the conditions for switching to another form of taxation of activities for an entrepreneur, will change.

Minimum wage in Poland in 2022 and 2023

One of the important conditions for work is the minimum wage set annually in Poland. In 2022, the minimum wage is set at PLN 3,010 and in 2023 it will grow to PLN 3,600. This is briefly described below.

PIT-2 and PIT-0 tax deductions for personal income tax in 2022

Due to the introduction of the Niskie Podatki programme in 2022 and a change in a number of conditions for calculating PIT – personal income tax, employees can submit additional applications to take into account the tax deductions offered by these programs. These applications include declarations PIT-2 and PIT-0.

Procedure and initial conditions of employment in Poland

The procedure and initial conditions of employment in Poland are largely the same as in other countries with the conclusion of an employment contract, passing a medical examination, training on occupational health and safety, etc. However, there are some features that should be taken into account when applying for a job and employment in Poland.

Individual PESEL tax number and trusted profile in Poland

To interact with government agencies in Poland, you may need an individual tax number (Powszechny Elektroniczny System Ewidencji Ludności, PESEL) and a trusted profile (Profil Zaufany). Below are the main conditions for obtaining them and useful links.

Registration of a company and an entrepreneur in Poland

Registration of a company and an individual entrepreneur in Poland follows a similar procedure as in other countries with a choice of organizational form, types of activities, forms of taxation and other conditions. Below are some features when opening and registering a business in Poland and useful links.

Forms of taxation of individual entrepreneurship in Poland

There are four forms of taxation of individual entrepreneurship in Poland: General, in accordance with the tax scale, Line tax, Unified or single (lump-sum) tax on registered income, and Tax card. These forms are compared in the article.

Minimum corporate income tax in 2022

From January 1, 2022, it is planned to introduce a new type of corporate income tax for organizations in Poland - the minimum income tax (minimalny podatek dochodowy od osób prawnych, CIT) as part of the Polski Ład program for the restoration and development of the Polish economy. This tax is supposed to apply to companies with losses, that is, low income and relatively high operating costs.

Personal income tax in 2022

From 2022, the rates, procedure and conditions for calculating personal income tax are changing. This is due to the introduction of the Polski Ład and Niskie Podatki programs for the recovery of the Polish economy after the Covid-19 pandemic.

Electronic invoices - e-faktury in 2022

From 2022, taxpayers will be able to issue electronic invoices in addition to existing paper and commercial invoices in electronic form. It is expected that electronic invoices, e-invoices will be mandatory for all organizations and entrepreneurs operating and being taxpayers in Poland from 2024.

Extension of deadlines for submission of annual financial statements in 2022

In 2022, as well as in 2021, the deadlines for the preparation, approval and submission of annual financial statements were extended by 3 months. The annual financial statements must be provided to shareholders by September 15, approved by the shareholders' representative body by September 30, and sent to the National Court Register by October 15, 2022.

PIT-37(36) – filling and deadline in 2022

If you receive taxable income from wages, business activities, sale or rental of property in 2021, you must submit annual tax returns on Forms of declarations PIT-37 and PIT-36. Declarations for 2021 are submitted until May 02, 2022. Also, within the framework of PIT-36 and PIT-37, you can take advantage of tax benefits and deductions and apply for a refund of part of the personal income tax.