At the end of 2025, the Ministry of Finance published a draft tax clarification on VAT fixed establishment (VAT FE). It was stipulated that the purpose of the explanations is to present the rules for determining VAT FE for the purposes of issuing invoices in KSeF (i.e. VAT FE from the seller’s side). When […]
Month: December 2025
Tax relief for robotization – a chance for tax benefits
Tomasz Napierała
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From 2022, Polish entrepreneurs can take advantage of the robotization relief – a solution that is intended to encourage the automation of processes (e.g. in production or logistics) and increase the attractiveness of enterprises on the domestic and foreign markets. We remind you what this preference is and what doubts it raises. What is […]
Taxes in Poland: what lies ahead in 2026?
Elżbieta Skurczak
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The year 2026 is less about brand-new tax rules and more about a massive shift in how businesses report data to the government. The focus is on digital compliance – moving from paper and PDFs to real-time data sharing with tax authorities. Mandatory e-invoicing (KSeF) The National e-Invoicing System (KSeF) is finally becoming a […]
Licence Fee – How to Determine Arm’s Length Remuneration
Natalia Chwała
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Transactions involving intangible assets, such as trademarks, patents, know-how or licences, are at the centre of interest of tax authorities. In tax practice, they constitute one of the areas with increased transfer pricing risk. This results from the difficulty in valuing such assets and from the fact that they are often used in transactions between […]