VAT reform: service buyers could be held liable for a supplier’s unpaid VAT

Elżbieta Skurczak

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For years, joint liability in Polish VAT has been associated primarily with transactions involving so-called “sensitive goods”. Businesses purchasing fuel, steel products or other items listed in Appendix 15 to the VAT Act have become accustomed to exercising enhanced caution when selecting suppliers. However, the Ministry of Finance is now proposing a significant expansion of […]

Polish Investment Zone reform: tax relief may become easier to use

Tomasz Napierała

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Poland is planning significant changes to the Polish Investment Zone (PIZ) regime, one of the key tax incentives available to companies investing in Poland. The PIZ allows companies carrying out new investments in Poland to benefit from income tax exemption. In practice, it may significantly reduce the effective tax burden on profits generated from eligible […]

Master File from the Parent Company Is Not Everything. What Should a Polish Taxpayer Verify?

Natalia Chwała

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When is a Master File required? Group transfer pricing documentation (Master File) constitutes one of the elements of transfer pricing documentation. In practice, it is most often a separate document, typically rather extensive, prepared by the headquarters of the corporate group. The Master File contains key information on the entire group of related entities, including, […]

WHT refund obtained? Interest may also be recoverable

Weronika Sydow

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If a Polish company has obtained a refund of withholding tax (WHT) under the Polish pay-and-refund regime, it may also be possible to recover the late-payment interest paid together with that tax. This position has recently been confirmed by the Polish courts. Recovering WHT is not always the end of the story Since 2022, Poland […]

Transfer Pricing: Key Considerations for Business Restructuring

Natalia Chwała

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Business restructurings can have significant transfer pricing implications, particularly when they involve changes in functions, assets, or risks between related entities. This article outlines when a reorganization qualifies as restructuring and what documentation and reporting obligations may arise. For the purposes of transfer pricing regulations, not every business reorganization qualifies as a restructuring. At the […]

Polish regulations on the timing of VAT deduction are inconsistent with EU law – the landmark ruling of the EU General Court

Elżbieta Skurczak

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On February 11, 2026, the General Court of the European Union issued an important ruling in a Polish case that may have significant practical implications for Polish taxpayers. The case concerned the timing of the deduction of input VAT.   What was the dispute about? The dispute related to the provision of the Polish VAT […]

Poland Strengthens Labour Inspections: What International Groups Need to Know

Tomasz Napierała

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Major reform of the Polish Labour Inspectorate (PIP) signed into law On 2 April, the President of Poland signed a significant amendment to the Act on the National Labour Inspectorate (Państwowa Inspekcja Pracy – “PIP”), substantially expanding the powers of labour inspectors. At the same time, the law was referred to the Constitutional Tribunal for […]

Transfer tax residency to Poland – a proposal for wealthy non-residents

Tomasz Napierała

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Since 2022, regulations have been in force in Poland providing for very preferential rules for taxing foreign income for people who transfer their tax residence to Poland – the so-called lump sum on foreign income. This is a tax incentive for wealthy non-residents obtaining Polish tax residency.   Who can benefit? The lump sum taxation […]

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 […]