The transition from PKPiR to full accounting in 2026 is a significant change for many entrepreneurs. This article explains who is required to maintain full accounting, the steps to take when transitioning from PKPiR, and what to pay attention to to avoid errors and tax penalties.
The Sejm has adopted an amendment to the Labor Code that, from 2026, will include, among other things, business activity, assignments, and work abroad in the length of service, bringing longer leave and higher benefits, but also new documentation obligations for employers.
New, more restrictive limits on company car depreciation and leasing costs, based on CO₂ emissions, will come into effect on January 1, 2026: PLN 225,000 for electric/hydrogen cars, PLN 150,000 for low-emission (<50 g/km), and PLN 100,000 for other vehicles. Companies should consider early purchases or switching to low- and zero-emission vehicles to reduce their future tax burden.
Moving from a B2B contract to a full-time job may sound like a step towards stability, but for the tax authorities, it’s often a wake-up call. If you’ve worked almost exclusively for a single client for years, officials may consider your “B2B” a sham—and demand back-paid PIT and ZUS contributions dating back up to five years. Before signing an employment contract, make sure you have proof of genuine business activity and discuss the risks with an advisor to avoid a costly “tax tail.”
A guide for Ukrainian citizens: how to start a business in Poland in 2025 and take advantage of the cash-based PIT (settlement upon receipt of payment, limit up to PLN 2 million), avoid double taxation with Ukraine, and take advantage of tax relief (ZUS start-up, VAT exemption). Akwadrat will guide you step by step.
A tax representative is required for non-EU companies that want to settle VAT in Poland. Check when to appoint one, what criteria it must meet and what obligations and risks are associated with this role.
Can dog expenses be a business expense? According to tax regulations and interpretations, the purchase and maintenance of a dog performing guarding or marketing functions can be included in the costs of obtaining income if there is a direct connection with the business activity and appropriate documentation. Read how to effectively settle a dog in the company and what conditions must be met so that the tax authorities have no doubts!
Annual health insurance contribution settlement for 2024 – deadline is May 20, 2025! Check what documents to prepare, how to calculate any additional payment or overpayment and what has changed in the regulations.
Artificial intelligence is revolutionizing tax processes—from data analysis and declaration automation to predicting dispute outcomes and supporting mediation. While AI has enormous potential, its effective implementation requires considering the complexities of law, ethical issues, and the need for human control.
A correction note allows the buyer to correct formal errors on the invoice, such as dates, numbers or addresses, without affecting the value of the transaction or the VAT amount. Although it requires the seller’s acceptance, its absence does not prevent the deduction of tax.
