Top-up Tax Poland

Poland submits Pillar II bill to Parliament on 25 September 2024. When approved by the parliament and signed by the president, the bill is expected to come into effect on 1 January 2025.

Poland submits Pillar II bill to Parliament on 25 September 2024. When approved by the parliament and signed by the president, the bill is expected to come into effect on 1 January 2025.


The National e-Invoice System (KSeF) – practical aspects

The Act introduces the mandatory National e-Invoicing System (in Polish: Krajowy System e-Faktur; the KSeF), i.e., the biggest revolution in invoicing that will change the current system of VAT settlements. From July 2024, the issue of invoices by VAT taxpayers to VAT taxpayers will be compulsory, and from 2025 failure to fulfill these obligations will be penalized.

The Act introduces the mandatory National e-Invoicing System (in Polish: Krajowy System e-Faktur; the KSeF), i.e., the biggest revolution in invoicing that will change the current system of VAT settlements. From July 2024, the issue of invoices by VAT taxpayers to VAT taxpayers will be compulsory, and from 2025 failure to fulfill these obligations will be penalized.


What are Poland’s Special Economic Zones, Polish Investment Zone and Public Support for Foreign Investors?

Poland's Special Economic Zones have been replaced by the Polish Investment Zone, which is a new tax relief mechanism. Since 2018, Poland has become one large special economic zone, offering income tax exemptions to enterprises, especially those involved in the establishment or expansion of production plants.

Poland's Special Economic Zones have been replaced by the Polish Investment Zone, which is a new tax relief mechanism. Since 2018, Poland has become one large special economic zone, offering income tax exemptions to enterprises, especially those involved in the establishment or expansion of production plants.


Tax Reliefs in Poland: R&D, IP Box, for prototype, for expansion, for robotization

In the Polish tax system there are reliefs that may prove attractive to enterprises planning innovative undertakings or investments in robotization. Also companies that launch…

In the Polish tax system there are reliefs that may prove attractive to enterprises planning innovative undertakings or investments in robotization. Also companies that launch…


Secondment vs. business travel

This article aims to differentiate between the concepts of employee secondment and business travel.

This article aims to differentiate between the concepts of employee secondment and business travel.


R&D tax relief and IP Box tax relief – 25 facts and myths

The R&D tax relief and IP Box tax relief are increasingly popular among taxpayers. No wonder – they offer attractive tax advantages. The R&D tax…

The R&D tax relief and IP Box tax relief are increasingly popular among taxpayers. No wonder – they offer attractive tax advantages. The R&D tax…


Estonian CIT in a nutshell

Preliminary consultations are under way regarding the introduction of new, optional tax rules into the CIT Act. The draft provides for two alternative variants: the…

Preliminary consultations are under way regarding the introduction of new, optional tax rules into the CIT Act. The draft provides for two alternative variants: the…


Estonian CIT in half a year? See if your business will benefit from it!

The Finance Ministry has published a questionnaire for entrepreneurs allowing them to check whether they are eligible for the “Estonian CIT”, which is due to…

The Finance Ministry has published a questionnaire for entrepreneurs allowing them to check whether they are eligible for the “Estonian CIT”, which is due to…