Business Regulation Changes in Poland

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Business regulation changes in Poland in August 2026 cover the EU Inc. proposal, new employment-law requirements, Employee Capital Plans, the tax treatment of commuting reimbursements and conflicting approaches to invoices mistakenly submitted to the National System of e-Invoices. Employers and finance teams should review internal procedures, payroll processes and system integrations.

Which business regulation changes in Poland matter most?

EU Inc. – should investors wait?

The EU Inc. proposal of 18 March 2026 would create an optional pan-European company form with online incorporation within 48 hours, a maximum cost of EUR 100 and no minimum share capital.

It would not introduce a common EU tax or employment regime, so companies registered in Poland would still follow Polish CIT, VAT and labour rules. The Regulation would apply only 12 months after entry into force, and there is still no binding launch date.

What is changing in employment law?

The amendment signed on 30 July 2026 simplifies the statutory definition of workplace bullying and raises minimum compensation to six times the statutory minimum wage. It enters into force three months after publication.

The contested provisions concerning the National Labour Inspectorate (PIP) remain binding until the Constitutional Tribunal rules. The CJEU also confirmed in Case C-110/24 that mandatory travel together in a company vehicle from a designated place can count as working time.

What are employers’ PPK obligations?

At the end of June 2026, 4.4 million people were saving through Employee Capital Plans (PPK), with net assets of PLN 53.76 billion. Employers generally finance at least 1.5% of remuneration and may increase their contribution to a maximum of 4%.

Contributions must reach the financial institution by the 15th day of the following month. Before the 2027 automatic re-enrolment, previous opt-outs must be informed by the end of February, while contributions resume from 1 April unless a new opt-out is filed.

Is commuting reimbursement taxable?

In its judgment of 12 March 2026, II FSK 775/23, the Supreme Administrative Court held that reimbursement of an ordinary home-to-work commute generally constitutes taxable employment income.

An exemption may apply where transport is organised by the employer using a bus designed for more than nine people including the driver. If taxable, the benefit must be included in employment income, PIT advances and PIT-11 reporting; treatment by the Polish Social Insurance Institution (ZUS) requires separate analysis.

What should a company do with an invoice mistakenly submitted to KSeF?

In July 2026, the Ministry of Finance indicated that a zero correction may be unnecessary if both documents can clearly be identified as the same invoice.

The National Revenue Information (KIS) took a stricter position in its ruling of 23 June 2026, pointing to a zero correction because of the risk under Article 108(1) of the VAT Act.

An invoice accepted by the National System of e-Invoices (KSeF) cannot simply be deleted or edited. The company should stop further automated submissions, compare the documents and fix the ERP or synchronisation error.

Read the full article here:

Business Review Poland – August 2026

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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2026 Doing business in Poland Employee Capital Plans (PPK)Labour Law in Poland National E-Invoicing System in Poland Personal Income Tax (PIT)