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gfxTax This and That 230628

Tax changes from 2026 – what awaits us?

The year 2026 will bring some of the biggest changes to the Polish tax system in recent years. A mandatory National e-Invoice System, an increase in the VAT exemption limit, new tax limits for passenger cars, an extension of the JPK_CIT requirement, and the digitization of the KPiR (tax return) – these are just some of the upcoming reforms. Mandatory KSeF – a revolution in invoicing. Although the National e-Invoice System is not a strictly tax-related change, […]
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Business Goals Icons Wide Presentation 2 1

Liability of management board members for tax arrears – what have the latest CJEU judgments actually changed?

Management board members' liability for company tax arrears has long remained one of the most acute risks associated with holding managerial positions. Although the Court of Justice of the European Union (CJEU) ruling from early 2025 announced a significant easing of this liability, the practice of Polish authorities and courts remains largely conservative. It is therefore worth examining what has actually changed […]
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Independent premises in collective housing buildings

In today's article from the series "Tuesday Mornings for the Construction Industry," we continue our discussion of short-term rentals, this time sharing information about the government's announced amendment to the Act on Ownership of Premises regarding certificates of independence for premises. This change would eliminate the possibility of obtaining such certificates for premises in collective housing buildings. This change, indicated […]
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gfxTax This and That 230628

DAC8, or cryptocurrency reporting

Only last year, we informed you about Poland's implementation of the EU DAC7 directive, which imposes reporting obligations on e-commerce platforms (Mandatory Reporting for E-Commerce), and this year, the Council of Ministers adopted a draft bill implementing the DAC8 and DAC9 directives into Polish law. DAC9 is closely linked to the GLoBE directive (equalization tax) and allows for the filing of declarations […]
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changes in the Commercial Companies Code

Proposed changes to the Commercial Companies Code

The Draft Act Amending the Commercial Companies Code (CCC) will introduce a number of significant modifications aimed at clarifying procedures related to the dematerialization of shares, the operation of the shareholder register, and the disclosure obligations of companies, in particular simple joint-stock companies (SJCs) and joint-stock companies (JSCs). New Registration and Procedural Obligations The Draft Act provides detailed requirements for the registration of a […]
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Deadline for payment of cash equivalent for unused leave – upcoming changes

Under current regulations, cash compensation for unused vacation time should be paid on the date of termination of the employment contract. A change is expected to come into effect soon, according to which the payment date for vacation time compensation will be the same as the salary payment date. Cash compensation: An employee is entitled to a cash compensation if they have not used their vacation time due to termination or expiration of their employment contract
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