Liability for third-party VAT will cover services. By the Act of 4 September 2026 amending the Act on Value Added Tax and the Act on the principles of recording and identifying taxpayers and payers (Journal of Laws of 2026, item 1270), the legislator rebuilt the institution of joint and several liability of the purchaser regulated in Article 105a of the VAT Act. The change, introduced by Article […]

The problem and the authorities' position to date: The delivery of goods to a person impersonating the actual contractor does not constitute a supply subject to VAT and does not generate CIT revenue for the seller. The Supreme Administrative Court reached these conclusions in three judgments issued in May and June 2026: of May 7, 2026, I FSK 1641/23, of […]

At the end of 2026, special economic zones will cease to operate, and the Polish Investment Zone will remain the primary, nationwide instrument for income tax exemption for new investments. The government wants to use this opportunity to restructure the elements of the system that have raised the most practical concerns. The draft amendment to the Act on Supporting New Investments provides for longer support decisions, a new method for determining […]

The National Labor Inspectorate's New Powers and Their Hidden Understanding From July 8, 2026, the District Labor Inspector may, by administrative decision, determine the existence of an employment relationship if the cooperation formally based on a contract of mandate, contract for specific work, or B2B contract actually meets the requirements of Article 22 § 1 of the Labor Code. This decision is not a surprise. It is preceded by […]

Remuneration for managing a company does not become business income simply because the manager is registered in the Central Registration and Information on Business (CEIDG) and issues an invoice. The Personal Income Tax Act assigns such income to personally performed activities, which excludes flat-rate and lump-sum taxation on recorded income. The Supreme Administrative Court reaffirmed this in its judgment of February 5, 2026, file reference […]

The National E-Invoice System is already commonplace for most taxpayers, but its final stage is still ahead. The Ministry of Finance announced on September 16, 2026, that it is working on an amendment to the VAT Act that will extend the end of the penalty-free period for errors in applying the National E-Invoice System to December 31, 2027. The announcement coincided with several changes that will affect invoicing from January 1, 2027. […]