Mandatory Change to Companies’ Business Activity Descriptions from 2027

In Poland, a company’s business activities must be described and defined in accordance with the Polish Classification of Activities (PKD), including the relevant PKD codes and their official descriptions. Until now, the PKD 2007 classification has applied, whereas from 1 January 2027 the PKD 2025 classification will become mandatory.

• Legal & M&A

HR services for the chemical industry. Support during management board changes

Personnel changes at the highest levels of an organization, within the management board structure, are often associated with the risk of operational disruption on the Client’s side. In such situations, processes are not always managed in an orderly manner, particularly when responsibilities are not fully handed over, information becomes fragmented, or access to key data is lost.

• Payroll and HR outsourcing

Polish employers remain reluctant to embrace pay transparency

Only 24% of job postings in Poland include salary information, even though current regulations already require employers to provide this information during the recruitment process, according to a Grant Thornton study. Will the EU’s upcoming pay transparency rules push employers to be more open with candidates and employees about compensation?

• Legal & M&A

Prison for a fiscal offence – no longer a theory

Can you go to prison for a fiscal offence? The September announcement by the National Revenue Administration (KAS) of a judgment imposing 3 years' unconditional imprisonment for settling fictitious invoices shows that you can.

KSeF: penalties for errors deferred until the end of 2027. What does this decision mean for management boards and CFOs?

The Ministry of Finance has announced an extension of the period during which no penalties will be imposed for errors related to the use of the National e-Invoicing System (KSeF) until 31 December 2027. This decision responds to requests from businesses and experts highlighting the challenges associated with implementing mandatory e-invoicing.

Digital Poland: from e-Contracts to KSeF. The Future of document workflows in business?

The digitalization of HR processes no longer has to mean the implementation of complex IT systems. The development of solutions such as the e-Contracts System, the qualified electronic signature available through the mObywatel app, and the upcoming mandatory National e-Invoicing System (KSeF) is creating an increasingly integrated digital ecosystem.

• Payroll and HR outsourcing

Grant Thornton advised CGH Group on the acquisition of Proxmus Group

Strabag has signed the final agreement to acquire Cermont, a specialised contractor and manufacturer of steel structures operating on the Polish market. Grant Thornton supported the investor by providing financial and tax due diligence. The transaction is aligned with Strabag’s long-term growth strategy in Poland.

• Legal & M&A

Poland tax compliance obligations and expected tax changes for 2026 and 2027

What are the main Poland tax compliance obligations in 2026, and which expected tax changes for 2027 should businesses prepare for? Companies must adapt to KSeF, Pillar Two, JPK_CIT and Public CbCR while assessing proposed CIT rate increases and changes to tax incentives that may affect future costs and investment decisions.

• Advisory services