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 […]
Category: VAT
Bite-size VAT updates
Elżbieta Skurczak
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KSeF: Transition to Version 2.0 Confirmed Poland’s Ministry of Finance officially confirmed the final transition roadmap for the National e-Invoicing System (KSeF) to version 2.0, with the mandatory start date remaining February 1, 2026 for large taxpayers and April 1, 2026 for all other taxpayers. In September 2025, the older KSeF 1.0 test environment was […]
Phantom stock option plans – a tax-efficient way to reward key employees
Marta Coda
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Companies wishing to reward their key personnel (management, employees or associates) for their achievements and build long-term relationships with them are increasingly introducing different incentive programmes. One interesting solution is a program based on phantom shares, which also offer tax benefits. What are phantom stock option plans? Phantom shares are derivative financial instruments that grant […]
Mandatory e-Invoicing from 2026
Elżbieta Skurczak
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In April 2025, the Polish government released another draft law regarding the rollout of mandatory electronic invoicing. As a rule, B2B invoices will have to be issued through a central platform called the National Electronic Invoice System (referred to as: KSeF). All VAT taxpayers with a seat or a fixed establishment in Poland will […]