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Insights Poland in focus: Business News

Poland in focus: Business News

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last updated on 22 January 2025

January 2025

​Mandatory address for e-Deliveries 

The National e-Deliveries System (e-Deliveries inbox) will be mandatory for, among others: limited partnerships, limited liability companies, joint stock companies, branch offices of foreign Enterprises. More »​

Interest rates on intra-group loans in the context of the safe harbour mechanism 

1 January 2025​ was the effective date of the Announcement of the Minister of Finance concerning the type of the base interest rate and the margin to be used for transfer pricing purposes in the area of personal and corporate income tax. More »​

Changes to the Polish Classification of Activities from 2025

A new regulation on the Polish Classification of Activities (PKD) came into force on 1 January 2025. It introduces new PKD codes, so-called PKD 2025 codes. It amends the rules for describing the types of economic activities that are disclosed, among others, in public registers along with the data of enterprises. More »

VAT in the digital age – revolution and challenges

In 2025, taxpayers will face a further transformation of the tax reporting process. JPK_CIT (SAF-T for CIT) came into force on 1 January. Only one year later, enterprises will become subject to the mandatory National e-Invoi­ cing System (KSeF).  More »

December 2024

​​GPSR effective as soon as 13 December 2024

The General Product Safety Regulation (GPSR)1 enters into force on 13 December 2024. The Regulation mainly aims at enhancing consumer protection and improving the functioning of the EU internal market. More »​

November 2024

​New ESG reporting obligations 

CSRD in Polish legislation – what is going to change? The lower chamber of the Polish parliament (Sejm) passed the bill amending the Accounting Act, the Statutory Auditors, Audit Firms and Public Oversight Act and certain other acts on 21 November 2024. The bill transposes the Corporate Sustainability Reporting Directive (CSRD) into the Polish legal system. More »

KSeF – new proposals from the Ministry of Finance 

The Ministry of Finance presented draft amendments to the National e-Invoicing System (KSeF) on 5 November 2024 following the consultations with businesses in the spring of 2024. More »​

October 2024

​Bill on ESG reporting up for the Sejm’s debate 

The bill implementing the CSRD Directive has been presented to the Sejm (lower chamber of Poland's Parlia­ ment). The bill adopted by the Council of Ministers intends to implement the directive by introducing appro­ priate changes to the Accounting Act (and other acts, including the Statutory Auditors, Audit Firms and Public Oversight Act). More »

September 2024

​Changes to transfer pricing in view of the “Pillar One – Amount B” report 

The Finance Ministry is not working on legislation to implement Pillar One Amount B as part of BEPS 2.0 frame­ work into the Polish tax system. This is what Rödl & Partner has learnt from the Finance Ministry’s office in response to its enquiry. More »

July 2024

e-Deliveries postponed again

The Polish Ministry of Digitalisation is working on another postponement of the effective date of the e-delivery obligation. More »
  

Aid for energy-intensive sectors due to prices of natural gas and electricity in 2024

A new round of aid for energy-intensive sectors in connection with increased prices of natural gas and elec­ tricity will become available soon. This will be the third scheme implementing the Act of 29 September 2022 on business aid schemes due to the energy market situation in 2022–2024. More »​
  

New obligations for digital platform operators

The Act amending the Act on Exchange of Tax Information with Other States and Some Other Acts entered into force on 1 July this year. It transposes EU Directive 2021/514 (DAC7) into the Polish legal system. More »
  

Transfer tax on loans granted to related parties outside the EU – new judgment of the Supreme Administrative Court (SAC) 

According to the SAC’s judgment of 8 May 2024 (file no. III FSK 636/22), a loan granted to an US entity by a Polish entity as part of its business activity is subject to transfer tax. This is because such a transaction is not subject to VAT in Poland or a foreign value added tax under the Transfer Tax Act. More »​

March 2024

​Real property tax: a line of favourable rulings

2023 can be seen as the start of new case law on real property tax. More »​
  

Higher VAT rate on food​

Certain food products will no longer be zero-rated from 1 April 2024. More »
  

The Ministry announces changes to health insurance contribution payable by sole proprietors 

A press conference was held on 21 March this year to announce the changes to the calculation and payment of health insurance contributions planned from 2025. More »
  

New Whistleblower Bill – fast-track procedure

A brand new whistleblower protection bill intended to implement the Whistleblowing Directive (2019/1937) has appeared on the website of the Government Legislation Centre.​ More »

February 2024

Real property buy-out from perpetual usufruct

Perpetual usufructuaries who meet certain criteria may now request their city/town mayor to sell them the real property, but they me do so only until 31 August 2024. More »​
  

​Non-financial reporting – new regulations

The Council of Ministers is starting to work on new regulations on non-financial reporting. More »
  

Revolutionary changes in e-commerce

Major changes in e-commerce will become law on 17 February 2024. They are rooted in the EU Regulation of 19 October 2022 – Digital Services Act – DSA. More »​
  

New deadlines for calls for proposals under FEnIKS programme

The newly updated schedule of calls for proposals under the European Funds for Infrastructure, Climate, Environment (in Polish: FEnIKS) 2021–2027 programme is in force as of 26 January 2024. More »

January 2024

​Interest rates on intra-group loans in the context of the safe harbour mechanism

The Minister of Finance's announcement of 27 December 2023 specifies the type of base interest rate and the amount of the margin that allow the use of the safe harbour regime. More »
   

INTRASTAT thresholds in 2024

The President of the Central Statistical Office has approved the statistical thresholds in the INTRASTAT system for 2024. More »
  

Whistleblowers – the bill may become law as early as the first quarter of 2024

A new whistleblower protection bill intended to implement the Whistleblowing Directive (2019/1937) has appeared on the website of the Government Legislation Centre. More »

September/October 2023

​Amendments to the Energy Law allowing oversizing of renewable energy installations in Poland

Among the changes introduced by the October amendment to the Energy Law is a clear legal basis allowing oversizing renewable energy installations. More »  

PEPP – pan-European Personal Pension Product in Poland

The Act on a pan-European Personal Pension Product (PEPP) became law on 26 September 2023. More »

Updated schedule of calls for proposals for funding under the European Funds for Infrastructure, Climate, Environment (in Polish: FEnIKS) programme

New deadlines for calls for proposals for funding under the FEnIKS programme apply from 28 September this year. More »

​Perpetual usufructuaries may acquire their land – new act in Poland

The act amending, among others, the Real Property Management Act came into force on 31 August 2023. The act makes important changes to the legal situation of perpetual usufructuaries of land. More »  

A management board member of a Polish company working under an employment contract with a foreign parent company

Remuneration for a management board member of a Polish company received under an employment contract made with a foreign parent company may have PIT implications in Poland. More »

Reliefs, subsidies and the Polish Investment Zone, by Magdalena Skurowska

​Support for hydrogen projects in Poland

The call for applications for funding from the Hydrogenation of the Economy Programme is about to open. 

Subsidies from the National Recovery Plan for large enterprises investing in robotisation and digitalisation in Poland

Applications for non-repayable subsidies for robotisation, artificial intelligence and process digitalisation projects in response to the call for proposals of the National Recovery and Resilience Plan may be submitted until 9 October 2023. More »

Compensation scheme for energy-intensive businesses in Poland resumed

The objective of the new scheme named “Aid for energy-intensive sectors due to prices of natural gas and electricity in 2023” is to mitigate the adverse consequences of the rising prices of electricity and natural gas for the extraction and industrial processing businesses. More »

FENG programme in Poland – extended deadlines to apply for grants for R&D projects and implementation of innovations

According to the latest news, the deadlines for submission of applications for grants for research on new products and services in the nation-wide programme called European Funds for the Modern Economy (abbreviated in Polish to FENG), SMART path, have been extended. More »


New rules for government grant awards in Poland

The resolution of the Council of Ministers of 5 June 2023 amended the Programme for supporting investments of considerable importance to Poland's economy for 2011–2030. More »

Subsidies and loans for RES in agricultural sector in Poland

The National Fund for Environmental Protection and Water Management has announced a call for applications in the new support scheme called Rural Energy. More »

August 2023

​e-Deliveries – deadline for setting up an electronic inbox

The e-Deliveries Act of 18 November 2020 has changed the way that commercial companies communicate with public administration authorities and courts. More »  

New categories of goods covered by SENT

A regulation amending the list of agricultural products whose transport is monitored by the SENT system became law on 12 August 2023. More »

NeIS – invoicing revolution in 2024

On 1 July 2024, enterprises will see an invoicing revolution – the National e-Invoicing System (in Polish: KSeF) will come into effect. The President has just signed the act making e-invoicing mandatory. More »

July 2023

​SLIM VAT 3: further amendments to VAT

After many months of legislative work, the long-awaited SLIM VAT 3 package entered into force on 1 July 2023. It is formally called the Act of 26 May 2023 amending the Value Added Tax Act and Certain Other Acts. This is the third legislative package in this series which aims at simplifying VAT laws. More »

June 2023

​SENT – key information for carriers and recipients

Please be kindly reminded that from 21 April 2023, SENT notifications are also required for the transport of cereals, eggs, poultry meat and apiculture products. More »

Liability for copyright infringement caused by AI

AI (Artificial Intelligence), as it is not a separate entity subject to copyright law, is not liable for the content it generates. This is however not obvious and will probably continue to raise doubts in the future. More »

Could the use of AI by employees result in a breach of a trade secret?

Solutions that speed up or streamline the employees’ performance are becoming very popular these days. Numerous applications and websites are available to generate ready-made solutions, texts or studies. More »

Single Use Plastics Directive – implementation

The Single Use Plastics Directive became effective on 24 May 2023. The Polish act amending the Act on Enterprises' Obligations to Manage Certain Wastes and on Product Fee (Journal of Laws item 877, hereinafter: the "amending act") has also entered into force. More »

May 2023

​Mandatory Fuel Platform to arrive soon

The Fuel Platform is a new ICT system to handle the reporting on liquid fuels. It is run by the Governmental Strategic Reserves Agency and will become mandatory on 1 July 2023. More »

New obligations for supply chain companies

The EU legislator is placing increasing importance on all supply chain players adhering to due diligence standards. This applies to entities based both inside and outside the EU. More »

April 2023

​Work-life balance laws published

The Act amending the Labour Code with respect to work-life balance was published in the Journal of Laws on 4 April 2023. More »


SENT – New categories of goods covered by the system

A regulation was published in the Journal of Laws on 20 April 2023, based on which new categories of goods will be covered by the SENT system. More »


Regularisation of Ukrainians in Poland – amendments to the special law

The Senate is working on amendments to the Act of 12 March 2022 on Assistance to Citizens of Ukraine in Connection with an Armed Conflict in that State. More »

March 2023

​Changes in transfer pricing – obligations in 2023

Tax legislation, including on transfer pricing, changed frequently in 2022. The amendments affected the reporting obligations and the deadlines for preparing transfer pricing documentation. The legislators also added several new exemptions. More »

February 2023

The Sejm has adopted the government's bill amending the wind farm investment act

The bill adopted by the Sejm relaxes the rules for the siting of onshore wind farms in Poland, albeit to a lesser extent than the industry expected. More »


Transposition of EU directives into the Polish Labour Code

The Polish parliament (Sejm) received the government's bill amending the Labour Code. The bill implements two EU directive. More »


Environmental reporting obligations and fees

February and March is the reporting and accounting period for environmental protection. More »


We know the schedule of calls for applications under the European Funds for the Modern Economy programme in 2023

The long-awaited major programme offering financial support to businesses from the EU budget for 2021-2027 has finally been announced. The total financial allocation for the programme in the current year is 21 billion zloty. More »


Transfer pricing – what you need to do in Q1 2023

The first quarter of the new tax year brings a number of transfer pricing obligations. More »


New statements for tax withholders

The rules for submitting requests and statements to tax withholders have changed starting from 2023. More »

November 2022

Transfer pricing reporting – FAQs

The Ministry of Finance published 3rd edition of "Transfer pricing reporting – FAQs" at the end of October 2022. This is the third edition of FAQs. The updated edition deals with transfer pricing information returns to be filed using templates for a tax year beginning after 31 December 2020. More »

 

Polish President signs Electricity Price Freeze Act

The Polish President signed into law a bill on emergency measures to cap electricity prices and support certain consumers in 2023. Find out the objectives of the statute. Who will be required to pay contributions to the Price Difference Payment Fund? More »
 

A reward system to encourage employees to make reports under the internal whistleblowing procedure

The legislator continues its efforts to adopt the Whistleblower Protection Bill, currently in its fourth version. Each subsequent version of the bill comes with new regulations. One of them seeks to introduce a reward system to encourage employees to report wrongdoing within their companies. A reward system – what is it? More »
 

Inheritance and gift tax: new tax-free amounts and rates

The Regulation of the Minister of Finance amending the inheritance and gift tax-free amounts and rates became law on 13 October 2022. The Sejm is already working on further amendments to the inheritance and gift tax legislation to increase tax-free amounts. The changes are to apply from 1 January 2023. Get to know new tax-free amounts. More »

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