In the KSeF system, once an invoice is sent, it becomes a permanent element of the register (it remains in the system for 10 years). Therefore, if the document contains an incorrect price, incorrect quantity, or incorrect recipient, the only way to correct the error is to issue a structured corrective invoice. The system does not allow editing or "cancelling" a document once approved. How do you record corrections? Invoice recognition rules […]

On November 27, 2025, the Minister of Finance and Economy issued a general interpretation (no. DPL2.8401.3.2025) aimed at standardizing the application of regulations regarding the taxation of land, buildings, and structures related to conducting business activities. This document is a significant step towards protecting taxpayers from excessive fiscal burdens. It highlights the erroneous practices of some tax authorities. It does not […]

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, […]

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 […]

The Polish tax system is convoluted and complicated. This is evidenced by the results of annual tax system rankings. Constantly announced new changes, intended to "patch" the imperfections of tax regulations, only make the laws bloat and become increasingly difficult to understand. However, just because the Polish tax system is complicated doesn't mean you can't pay low taxes in Poland. […]

Companies that opted for lump-sum taxation on corporate income in 2022 are approaching the end of the four-year period. This is significant because opting out of Estonian CIT after the four-year period allows for a return to taxation under general rules without having to pay the initial correction tax. Continuing Estonian CIT for companies that opt ​​for this form of taxation […]