# HLB Poland > HLB Poland is a member firm of HLB International, a global network of independent advisory and accounting firms. We provide audit, tax, accounting and advisory services for companies operating in Poland. Language: en ## Sitemaps - [XML Sitemap Index](https://hlb-poland.global/sitemap_index.xml): Contains all public & indexable URLs for this website. ## Pages - [Member login](https://hlb-poland.global/member-login/) - Check out our HLB Poland Intranet. Member login or register request. We respect your privacy. Your data will not be passed on or resold... - [NIS2 compliance audit](https://hlb-poland.global/services/nis2-compliance-audit/) - The NIS2 Directive applies to key and important entities operating in sectors critical to the functioning of the state and the economy. - [IT security support](https://hlb-poland.global/services/it-security-support/) - IT security support from HLB Poland: consulting, audits, implementation, training and incident response tailored to your business needs. - [Join HLB Poland](https://hlb-poland.global/join-hlb-poland/) - HLB is a network of independent global advisory and accounting firms. We have a history of innovation, collaboration and are dedicated... - [Privacy Policy](https://hlb-poland.global/privacy-policy/) - We would like to notify you of our principles for collecting, processing, securing, transferring and using personal data... - [Legal Services provided by partner firms](https://hlb-poland.global/services/legal/) - In a business environment that is increasingly global and complex, you want to ensure that you get advice to manage issues as efficiently... - [International Business](https://hlb-poland.global/country-desks/international-business/) - HLB Poland as member of HLB is an international, integrated and independent network of member firms specializing in auditing, accounting... - [Professional IT Services](https://hlb-poland.global/services/it-services/) - HLB Poland offers your company with specialist staff to advise and assist you on your IT-security.The service comprises of, besides the... - [Our Corporate Advisory](https://hlb-poland.global/services/corporate-advisory/) - Every business deal brings a specific set of challenges requiring specialist knowledge and experience. HLB member firms provide businesses... - [Legal Information](https://hlb-poland.global/legal-information/) - HLB Poland authorises you to view and download a single copy of the material on this website solely for your personal, non-commercial use... - [Quick Facts about Poland](https://hlb-poland.global/quick-facts/) - Poland, officially Rzeczpospolita Polska is a democratic state in Central Europe. Capital and largest city of the country is Warsaw... - [HLB Poland Country Desks](https://hlb-poland.global/country-desks/) - Even if you do speak Polish fluently, differences in culture and accepted business practice, can still lead to delays and unnecessary... - [HLB Poland German Desk](https://hlb-poland.global/country-desks/german-desk/) - HLB Poland German Desk is a team of specialists that supports German, Austrian and Swiss companies in setting up and expanding their... - [VAT Compliance for Online Sellers](https://hlb-poland.global/services/vat-compliance-for-online-sellers/) - In 2017, 1.66 billion people made online purchases and e-retail sales amounted $2.3 trillion world-wide. Projections show this amount will... - [Meet the HLB Poland team](https://hlb-poland.global/about-us/meet-the-team/) - Interested in meeting the HLB Poland team? You can view all personal profiles and positions. Find out who you'll be dealing with in the... - [Careers](https://hlb-poland.global/about-us/careers/) - Your career is just that; yours. You choose it. You live it. You make it happen. To get the best from it, you need the best opportunities... - [Become a Member of HLB Poland](https://hlb-poland.global/about-us/become-a-member/) - Joining the HLB global network is easy. The HLB Global Network works together to realize our shared values and build relationships around... - [Global Commitment of HLB](https://hlb-poland.global/hlb/global-commitment/) - The HLB network collectively makes-up 25,000 people and we service clients out of 150 countries around the world. That is a lot of... - [In Focus](https://hlb-poland.global/in-focus/) - News from HLB. In Focus: VAT Compliance for Online SellersBrexit Services. - [Tax Services provided by us](https://hlb-poland.global/services/tax/) - Tax always comes into play in almost every facet of your business. To avoid surprise losses related to tax, tax advice needs to be sought... - [HLB Poland Consulting](https://hlb-poland.global/services/consulting/) - HLB Poland consultants will work closely with you to find the right solution. HLB Poland consulting is ISO 9001:2008 certified for the... - [Our Business Services](https://hlb-poland.global/services/business-services/) - Provided that your business requires a location in Poland, HLB Poland with great pleasure will take care of all necessary steps on your... - [Home](https://hlb-poland.global/) - HLB Poland is an alliance of the Polish member firms of HLB International, a world-wide network of independent accounting firms... - [About us](https://hlb-poland.global/about-us/) - HLB Poland, through its member firms, offers audit, advisory, taxation services, throughout Poland. Each member firm is a leader in its... - [Services of HLB Poland](https://hlb-poland.global/services/) - The goal of HLB Poland is to become a strong partner in supporting and managing everyday business process for companies and entrepreneurs... - [Contact](https://hlb-poland.global/contact/) - Contact us at HLB Poland and we will be happy to assist you. You can also find answers to many questions in our customer service section. - [HLB Global - who we are](https://hlb-poland.global/hlb/) - HLB is a network of independent global advisory and accounting firms. We have a history of innovation, collaboration and are dedicated to... - [HLB Poland Member Firms](https://hlb-poland.global/about-us/member-firms/) - HLB Poland member firms are leaders in their markets and committed to providing you with the highest level of service. Explore the HLB... - [HLB Poland Office Locations](https://hlb-poland.global/about-us/office-locations/) - Prefer to speak to HLB Poland firms directly? Find the telephone and address details of an office near to where you are through our... - [Expertise & Quality](https://hlb-poland.global/about-us/expertise-quality/) - We are a highly focused organisation that is firmly committed to innovation. HLB Poland is entirely set up to support our clients and... - [HLB Poland Publications](https://hlb-poland.global/about-us/publications/) - Use this page to find our free publications, articles, factsheets and other documents. Click 'Download' to download a PDF. Click 'Learn... - [HLB Poland Latest Insights](https://hlb-poland.global/insights/) - HLB Poland is an alliance of the Polish member firms of HLB International, a world-wide network of independent accounting firms and... - [Finance & Accounting](https://hlb-poland.global/services/finance-accounting/) - Your company deserves the same high quality of accounting and financial reporting as a Fortune 500 firm, for a low fee that reduces your... - [Financial Audit and Examination of Financial Statements in Poland](https://hlb-poland.global/services/audit-reviews/) - Audit – the source of information about the company’s performance.HLB Poland provide the highest quality of financial auditing services... - [Poland HR & Payroll Services](https://hlb-poland.global/services/hr-payroll/) - Outsourcing your human resources and payroll services to an external company has a lot of advantages. The most important advantages are... - [Brexit Services provided by HLB Poland](https://hlb-poland.global/in-focus/brexit-services/) - On 29th March, 2019, the UK will leave the EU (Brexit). Even though negotiations are not going well, with the lack of progress meaning... - [Doing business in Poland](https://hlb-poland.global/quick-facts/business-in-poland/) - Why do business in Poland? It is Europe’s sixth-biggest economy. It was the only country in the European Union to experience positive... - [Polish economy in numbers](https://hlb-poland.global/quick-facts/poland-in-numbers/) - Poland is a very interesting place for foreign investors. Country’s main advantages are: large number of inhabitants (almost 40 millions)... - [Voivodships of Poland](https://hlb-poland.global/quick-facts/voivodships/) - The provinces (voivodeships) of Poland and all cities of more than 20,000 inhabitants. 1 – Zachodniopomorskie, 2 – Pomorskie... - [Transaction Advisory](https://hlb-poland.global/services/transaction-advisory/) - Transaction advisory includes the following comprehensive services of complex transaction processes: services related to mergers... - [Assurance work provided by us](https://hlb-poland.global/services/assurance/) - Assurance: Creating Confidence by Examining the Credibility of Information.When companies are trying to do business with other... - [Our Strategic Advisory](https://hlb-poland.global/services/strategic-advisory/) - We help our clients solve business problems through consulting in the area of improving the quality of management, improving internal... - [Operational Advisory](https://hlb-poland.global/services/operational-advisory/) - Operational consulting includes activities aimed at optimizing the current operations of the company so as to maximally improve its... - [Trainings, Workshops and Consultations](https://hlb-poland.global/services/trainings/) - We offer you a wide range of trainings, workshops and consultations in the field of accounting and finance, which we carry out... - [Sitemap HLB Poland](https://hlb-poland.global/sitemap/) - Check out our sitemap: pages (about us, contact, country desks...) and posts by category (article, press room...). ## All - [In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?](https://hlb-poland.global/in-minus-vat-corrective-invoice-in-poland-when-must-the-buyer-reduce-input-vat/) (2026-08-12) - In-minus corrective invoice in Poland: when to reduce input VAT and how KSeF rules apply from 1 February 2026. - [Employee commuting cost reimbursement in Poland: when does it create taxable income?](https://hlb-poland.global/employee-commuting-cost-reimbursement-in-poland-when-does-it-create-taxable-income/) (2026-08-11) - Learn when employee commuting cost reimbursement in Poland is taxable and when employer-organised bus transport is exempt. - [How to verify an audit firm in Poland?](https://hlb-poland.global/how-to-verify-an-audit-firm-in-poland/) (2026-08-10) - Learn how to verify an audit firm in Poland by checking official registers, auditor independence, penalties, experience and team resources. - [Limited liability company vs limited partnership in Poland: key differences for shareholders and investors](https://hlb-poland.global/limited-liability-company-vs-limited-partnership-in-poland-key-differences-for-shareholders-and-investors/) (2026-08-06) - Limited liability company vs limited partnership in Poland: compare liability, CIT, ZUS, management, profit distribution and investor entry. - [Do invoices for services supplied abroad have to be issued through Poland’s KSeF?](https://hlb-poland.global/do-invoices-for-services-supplied-abroad-have-to-be-issued-through-polands-ksef/) (2026-08-05) - KSeF invoices for services supplied abroad: learn when Polish rules apply and how reverse charge affects invoicing. - [Business Review Poland – July 2026](https://hlb-poland.global/business-review-poland-july-2026/) (2026-08-04) - Business Review Poland: July 2026 changes cover AI Act duties, PIP inspections, KSeF split payments and company-car VAT deduction risks. - [Social security costs in Poland and Germany: a 2026 employer comparison](https://hlb-poland.global/social-security-costs-in-poland-and-germany-a-2026-employer-comparison/) (2026-08-03) - Compare payroll in Poland and German social security costs in 2026: employer rates, ceilings, payment deadlines and extra levies. - [MDR changes in Poland 2026: what companies must do before 1 October](https://hlb-poland.global/mdr-changes-in-poland-2026-what-companies-must-do-before-1-october/) (2026-07-30) - Poland’s MDR changes from October 2026 focus on cross-border arrangements. Review reporting roles, MDR-3 deadlines and penalties. - [Transfer pricing and withholding tax in Poland: when do they affect each other?](https://hlb-poland.global/transfer-pricing-and-withholding-tax-in-poland-when-do-they-affect-each-other/) (2026-07-29) - Learn when transfer pricing affects WHT in Poland, how the PLN 2 million threshold works and which evidence is required. - [Polish sp. z o.o. vs German GmbH – differences in registration, costs and compliance](https://hlb-poland.global/polish-sp-z-o-o-vs-german-gmbh-differences-in-registration-costs-and-compliance/) (2026-07-28) - Company registration Poland: compare a Polish sp. z o.o. and German GmbH by capital, incorporation costs, taxes and business risk. - [AI Act transparency obligations from 2 August 2026: what must companies in Poland implement?](https://hlb-poland.global/ai-act-transparency-obligations-from-2-august-2026-what-must-companies-in-poland-implement/) (2026-07-27) - Learn which AI Act transparency obligations apply in Poland from 2 August 2026 and how to prepare chatbots, content and contracts. - [National Labour Inspectorate (PIP) inspections in Poland: the rules changed on 8 July](https://hlb-poland.global/national-labour-inspectorate-pip-inspections-in-poland-the-rules-changed-on-8-july/) (2026-07-23) - PIP inspections in Poland changed on 8 July 2026. See the new rules on remote checks, B2B arrangements nd higher employer fines. - [E-invoicing in Poland and the UK: comparing KSeF with UK rules](https://hlb-poland.global/e-invoicing-in-poland-and-the-uk/) (2026-07-21) - Compare KSeF with UK e-invoicing rules, including implementation dates, cross-border invoices, fixed establishments and ERP readiness. - [Transfer pricing documentation and Estonian CIT in Poland – what the Supreme Administrative Court of Poland (NSA) ruling means for companies](https://hlb-poland.global/transfer-pricing-documentation-and-estonian-cit-what-the-nsa-ruling-means/) (2026-07-20) - The NSA ruling confirms that Estonian CIT does not remove transfer pricing duties. Review Local File, TPR and hidden profit risk in Poland. - [Audit in Poland: a step-by-step financial statement audit guide](https://hlb-poland.global/audit-in-poland-a-step-by-step-financial-statement-audit-guide/) (2026-07-17) - Learn when an audit in Poland is mandatory, which thresholds apply, how to appoint an auditor and what filing deadlines companies must meet. - [VAT deduction for company cars in Poland: when mileage records may no longer protect your business](https://hlb-poland.global/vat-deduction-for-company-cars-in-poland-when-mileage-records-may-no-longer-protect-your-business/) (2026-07-16) - Learn when a company may deduct 100% VAT on a car in Poland, how mileage records work, and why ANPRS data increases tax audit risk. - [Annual leave in Poland and Germany: payroll and HR compliance guide for employers](https://hlb-poland.global/annual-leave-in-poland-and-germany-payroll-and-hr-compliance-guide-for-employers/) (2026-07-16) - Annual leave in Poland and Germany: compare entitlements, accrual, carry-over deadlines and employer information duties in practice. - [Tax deregulation in Poland: what Deregulation 2.0 may change for businesses](https://hlb-poland.global/tax-deregulation-in-poland-what-deregulation-2-0-may-change-for-businesses/) (2026-07-15) - Learn how tax deregulation in Poland may affect VAT returns, e-receipts, tax rulings and property tax for Polish businesses. - [Accounting for LLC in Poland – obligations, rules and practical challenges](https://hlb-poland.global/accounting-for-llc-in-poland-obligations-rules-and-practical-challenges/) (2026-07-13) - Accounting in Poland for LLCs: full books, CIT, VAT, annual statements and key risks in domestic and cross-border business settlements. - [Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know](https://hlb-poland.global/unregistered-business-activity-and-the-social-insurance-institution-zus-in-poland-what-companies-should-know/) (2026-07-10) - Unregistered business activity and ZUS: learn when a company must register a contractor, pay contributions and assess employment risks. - [International corporations in Poland: why global companies choose the Polish market](https://hlb-poland.global/international-corporations-in-poland-why-global-companies-choose-the-polish-market/) (2026-07-09) - Why do global companies choose Poland? See how technology, business services, manufacturing and strategic advisory shape investment decisions. - [Employee documentation in Poland - employer duties, personnel files and payroll records](https://hlb-poland.global/employee-documentation-in-poland-employer-duties-personnel-files-and-payroll-records/) (2026-07-07) - Learn what employee documentation in Poland includes, how long records must be stored and what duties employers face under Polish labour law. - [Split payment mechanism and KSeF invoices in Poland – what changes for businesses?](https://hlb-poland.global/split-payment-mechanism-and-ksef-invoices-in-poland-what-changes-for-businesses/) (2026-07-06) - From 2027, split payment for KSeF invoices in Poland will require the KSeF number or collective identifier. See what you should prepare. - [Business Review Poland – June 2026](https://hlb-poland.global/business-review-poland-june-2026/) (2026-07-03) - June 2026 business review Poland: KSeF, JPK reporting, VAT deduction, AI in HR and key compliance duties for companies. - [VAT deduction in investment projects in Poland: when a loan is not an ancillary transaction](https://hlb-poland.global/vat-deduction-in-investment-projects-in-poland-when-a-loan-is-not-an-ancillary-transaction/) (2026-07-02) - When can loan interest affect VAT deduction in Poland? Learn what the NSA ruling means for investment projects and capital groups. - [Transfer pricing adjustments in Poland under CIT rules – key principles for companies](https://hlb-poland.global/transfer-pricing-adjustments-in-poland-under-cit-rules-key-principles-for-companies/) (2026-07-01) - Learn when annual transfer pricing adjustments may qualify under Polish CIT rules and what documentation companies should prepare. - [Chart of accounts for JPK_CIT in Poland – practical preparation for new reporting obligations](https://hlb-poland.global/chart-of-accounts-for-jpk_cit-in-poland-practical-preparation-for-new-reporting-obligations/) (2026-06-25) - Learn how to prepare the chart of accounts for JPK_CIT in Poland, organise tax data, mapping, analytics and reporting controls. - [ETS2 and transport companies in Poland – how to prepare for rising transport costs](https://hlb-poland.global/ets2-and-transport-companies-in-poland-how-to-prepare-for-rising-transport-costs/) (2026-06-24) - How ETS2 may affect transport companies in Poland through fuel prices, transport costs, contracts, cash flow and financial planning. - [JPK reporting deadline in Poland extended – key information for companies](https://hlb-poland.global/jpk-reporting-deadline-in-poland-extended-key-information-for-companies/) (2026-06-22) - The JPK reporting deadline in Poland has been extended. See what changes for companies keeping accounting books. - [National e-Invoicing System (KSeF) in Poland and VAT deduction – invoices in the system, outside the system and obligations of VAT-exempt taxpayers](https://hlb-poland.global/national-e-invoicing-system-ksef-in-poland-and-vat-deduction-invoices-in-the-system-outside-the-system-and-obligations-of-vat-exempt-taxpayers/) (2026-06-19) - How the National e-Invoicing System (KSeF) affects VAT deduction, offline invoices and VAT-exempt taxpayers in Poland. ## Article - [A pivot point: Reinventing transformation in volatile times - HLB Survey of Business Leaders 2026](https://hlb-poland.global/a-pivot-point-reinventing-transformation-in-volatile-times-hlb-survey-of-business-leaders-2026/) (2026-01-28) - HLB Survey of Business Leaders 2026 explores how mid-market business leaders around the world are navigating increasing volatility and... - [HR & Payroll Focus 2020 | Changes to the labour law in 2020](https://hlb-poland.global/hr-payroll-focus-2020-changes-to-the-labour-law-in-2020/) (2020-01-17) - 1. Minimum Wage Increase. The minimum wage for 2020 is PLN 2,600.00 gross per month. This increase will impact on several... - [Tax Focus 2020 | Important change in tax payments: Individual Tax Account](https://hlb-poland.global/tax-focus-2020-important-change-in-tax-payments-tax-micro-account/) (2020-01-07) - From the beginning of 2020, every company will have one individual tax account (the so-called ‘tax micro account’) which will pay your PIT... - [Important: Changes in the Act of Waste - New Obligations for Entrepreneurs](https://hlb-poland.global/important-changes-in-the-act-of-waste-new-obligations-for-entrepreneurs/) (2019-12-20) - We would like to remind you that almost every entrepreneur is obliged to make an entry and download a registration number in the Waste... - [getsix® | German-Polish Chamber of Commerce (AHK Poland) has published a German-language ‘Economic Profile Poland’](https://hlb-poland.global/getsix-german-polish-chamber-of-commerce-ahk-poland-has-published-a-german-language-economic-profile-poland/) (2019-12-18) - The German-Polish Chamber of Industry and Commerce (AHK Poland) has for the first time published a German-language ‘Economic Profile... - [We remind you of the obligation to complete the data in the Central Register of Real Beneficiaries](https://hlb-poland.global/we-remind-you-of-the-obligation-to-complete-the-data-in-the-central-register-of-real-beneficiaries/) (2019-11-15) - Dear Sir/Madam, On 13 October 2019, the Central Register of Beneficial Owners began to operate. It is an IT system maintained by the... - [Are you ready for the biggest shopping season?](https://hlb-poland.global/are-you-ready-for-the-biggest-shopping-season/) (2019-11-14) - Have you checked if ‘Black Friday’ and ‘Cyber Monday’ will tip you into new tax liabilities?amavat® realises that this season is... - [Payment by the parent company of the liabilities of its subsidiary cannot be regarded as a tax deductible cost](https://hlb-poland.global/tax-alert-2019-parent-paying-subsidiary-debts-is-not-tax-deductible/) (2019-11-06) - Important interpretation of the rulesEntrepreneurs are obliged to make or accept company payments through their own bank accounts, when the... - [amavat® Service Information | VAT Registration Thresholds for 2019/2020: When should I register for VAT?](https://hlb-poland.global/amavat-service-information-vat-registration-thresholds-for-2019-2020-when-should-i-register-for-vat/) (2019-10-03) - One of the most important things for an online business is to always stay tax compliant. Getting a VAT Identification Number to ensure... - [Service Focus 2019 | Financial & Accounting services from a superior and trusted outsourcing partner](https://hlb-poland.global/service-focus-2019-financial-accounting-services-from-a-superior-and-trusted-outsourcing-partner/) (2019-09-24) - Your company deserves the same high quality of ‘Accounting and Finance’ reporting as a Fortune 500 firm, for a low fee that reduces your... - [New structure of financial statements since 1 September 2019](https://hlb-poland.global/new-structure-of-financial-statements-since-1-september-2019/) (2019-09-23) - The Polish Ministry of Finance have introduced chances to the logical structures of financial statements. The changes are obligatory for... - [Tax Focus 2019 | Zero PIT - Tax relief for people under the age of 26](https://hlb-poland.global/tax-focus-2019-zero-pit-tax-relief-for-people-under-the-age-of-26/) (2019-09-16) - From the 1st August, 2019 an exemption from taxation of salaries of people under the age of 26 years of age was introduced. The rules of... - [Poland Focus 2019 | Private Equity Lured with $737 million with Co-Investment Plan for SME’s](https://hlb-poland.global/poland-focus-2019-private-equity-lured-with-737-million-with-co-investment-plan-for-smes/) (2019-08-13) - The Polish government is trying to stimulate private investment in the countries small to medium companies (SME’s) by putting up 2.8... - [Legal Focus 2019 | Ultimate Beneficial Owners of Polish Companies](https://hlb-poland.global/legal-focus-2019-ultimate-beneficial-owners-of-polish-companies/) (2019-08-08) - Dear ladies and gentlemen,We would like to draw your attention to a recent Act that will come into effect in September 2019. The legal... - [3 reasons why you should expand your business within Europe | amavat](https://hlb-poland.global/amavat-features/) (2019-08-06) - Should you expand your business within Europe – 3 reasons whyThere are limited growth opportunities in each market place, so you might be... - [VAT Focus | For low value consignments there will be a super reduced data set from 1st January, 2021](https://hlb-poland.global/vat-focus-for-low-value-consignments-there-will-be-a-super-reduced-data-set-from-1st-january-2021/) (2019-07-30) - Following an amendment to the Union Customs Code Delegated Regulation (EU) 2015/2446 released on 5th July, 2019, it will be possible from... - [VAT Focus News | amavat](https://hlb-poland.global/amavat-vat-focus/) (2019-07-19) - New European Union Dispute Resolution Rules Now In ForceFrom the 1st July the European Union’s new directive on tax dispute resolution... - [Tax Focus 2019 | Postponement of the ruling on certain Withholding Tax (WHT) provisions until 1st January, 2020](https://hlb-poland.global/tax-focus-2019-postponement-of-the-ruling-on-certain-withholding-tax-wht-provisions-until-1st-january-2020/) (2019-07-16) - Dear ladies and gentlemen,We recently advised you regarding the implementation date for Withholding Tax (WHT). By virtue of the Regulation... - [Tax Focus 2019 | Upcoming changes in the area of VAT settlements soon to come into force](https://hlb-poland.global/tax-priority-2019-upcoming-changes-in-the-area-of-vat-settlements-soon-to-come-into-force/) (2019-07-10) - Sehr verehrte Damen, Sehr geehrte Herren, wir möchten Ihre Aufmerksamkeit auf ein breites Paket von Änderungen im Bereich der... - [No right to deduct VAT for the purchase of fuel cards if the transaction is considered a financial service](https://hlb-poland.global/tax-priority-2019-no-vat-deduction-for-fuel-cards-as-financial-service/) (2019-07-05) - Entities who initially purchase fuel cards used for cashless supplying of fuel to companies do not buy and resell fuel, but they provide a... - [Tax Focus 2019 | Poland to Delay Implementation of New Withholding Tax Requirements](https://hlb-poland.global/tax-focus-2019-poland-to-delay-implementation-of-new-withholding-tax-requirements/) (2019-06-10) - These new requirements will essentially provide certain conditions that must be met in order for a withholding tax reduction or exemption... - [getsix | From 1st May, 2019 a new matrix of VAT rates was applied to cash registers](https://hlb-poland.global/getsix-from-1st-may-2019-a-new-matrix-of-vat-rates-was-applied-to-cash-registers/) (2019-05-31) - The 1st May, 2019 is the effective date of Act of 15th March, 2019 amending the Tax on Goods and Services Act and of the Trade Metrology... - [Finance & Accounting Focus 2019 | Electrisation of ‘Annual Financial Statements’](https://hlb-poland.global/finance-accounting-focus-2019-electrisation-of-annual-financial-statements/) (2019-03-14) - Dear Ladies and Gentlemen, With this information we would like to present you with important guidelines for the signing and filing of... - [Tax Focus 2019 | Transfer Pricing Threshold](https://hlb-poland.global/tax-focus-2019-transfer-pricing-threshold/) (2019-03-05) - 1. Local transfer pricing documentation is prepared for a controlled transaction of a uniform nature, the value of which, less value added... - [Payroll Information | Some things you need to know about Payroll in Poland](https://hlb-poland.global/payroll-information-some-things-you-need-to-know-about-payroll-in-poland/) (2018-10-03) - Did you know that Poland is the largest country to enter into the European Union this century? getsix® are sure many of us have had direct... - [Tax Information | Poland – 10 facts](https://hlb-poland.global/tax-information-poland-10-facts/) (2018-10-01) - A brief summary of the most important information for any business or individuals who plan to invest in Poland. Corporate Income Tax (CIT)... - [Alert | Planned changes to Polish business taxation for 2019](https://hlb-poland.global/alert-planned-changes-to-polish-business-taxation-for-2019/) (2018-09-13) - Be aware of possible legislative changes, getsix® have prepared for you a list of proposed changes in Polish business taxation for 2019... - [The most significant changes to Polish CIT for this coming year](https://hlb-poland.global/the-most-significant-changes-to-polish-cit-for-this-coming-year/) (2018-01-22) - From the 1st January, 2018 within the ‘Corporate Income Tax Act’, taxpayers will be obliged to detach the operating income from the... - [Poland reclassified to Developed Market status by FTSE Russell](https://hlb-poland.global/poland-reclassified-to-developed-market-status-by-ftse-russell/) (2018-01-08) - It was recently announced that FTSE Russell has upgraded Poland from ‘Emerging Market’ to ‘Developed Market’ status. This acknowledgement... - [New Minimum Wage Rates 2018: You Should Know](https://hlb-poland.global/new-minimum-wage-rates-2018-you-should-know/) (2018-01-05) - With effect from 1st January, 2018 the minimum wage rates in Poland have been reorganised. Compared to the previous year, the minimum... ## HLB Insights - [The effect of climate change on international agriculture](https://hlb-poland.global/the-effect-of-climate-change-on-international-agriculture/) (2021-04-22) - Climate change occurs as a direct result of global warming. Here's a quick refresher on the subject: as atmospheric CO2 levels increase... - [Real estate leaders eye improvements amid uncertainty](https://hlb-poland.global/real-estate-leaders-eye-improvements-amid-uncertainty/) (2021-04-20) - Key survey findings at a glance: real estate business leaders are more optimistic about the economy than their global peers, leveraging... - [Understanding the latest tax treaty developments](https://hlb-poland.global/understanding-the-latest-tax-treaty-developments/) (2021-04-14) - Join our experts for episode 18 of our International Tax Webinar series as they discuss the amendment of tax treaties by the MLI... - [Ongoing challenges and cautious optimism from UK business leaders](https://hlb-poland.global/ongoing-challenges-and-cautious-optimism-from-uk-business-leaders/) (2021-04-12) - Key survey findings at a glance: confidence in global growth is significantly lower for business leaders in the UK. 56% of business... - [Global pandemic: Rising fraud – risks, prevention and protection](https://hlb-poland.global/global-pandemic-rising-fraud-risks-prevention-and-protection/) (2021-04-07) - COVID-19 has been a catalyst for change, forcing significant lifestyle adjustments and turbulence in the financial markets. Despite... - [Foreign direct investment trends and opportunities in the Caribbean](https://hlb-poland.global/foreign-direct-investment-trends-and-opportunities-in-the-caribbean/) (2021-03-30) - The Caribbean is a diverse region with robust economic potential and growth opportunities. It consists of small island economies with... - [One year with COVID-19: how has cross-border business changed](https://hlb-poland.global/one-year-with-covid-19-how-has-cross-border-business-changed/) (2021-03-11) - In the early part of 2020, the world as we know it now was different. Before COVID-19 (BC), global businesses had plans and they worked... - [Achieving an equal future in a post-COVID world](https://hlb-poland.global/achieving-an-equal-future-in-a-post-covid-world/) (2021-03-08) - In the last 12 months we have seen real acceleration in terms of digital transformation and agile business models. But one of the more... - [Reimagining Not-For-Profits: time to rebuild](https://hlb-poland.global/reimagining-not-for-profits-time-to-rebuild/) (2021-03-03) - With all the economic upheaval that COVID-19 brought to 2020, 2021 is sure to be challenging for many not-for-profits. Many cut back... - [Overcoming difficulties through innovation in agriculture: HLB’s Survey of Business Leaders Agriculture analysis](https://hlb-poland.global/overcoming-difficulties-through-innovation-in-agriculture-hlbs-survey-of-business-leaders-agriculture-analysis/) (2021-02-26) - Key survey findings at a glance: Agriculture business leaders rank consequences of COVID-19 as the top risk to business growth, followed... - [Transactions Outlook 2021: An Overview of Global M&A Trends](https://hlb-poland.global/transactions-outlook-2021-an-overview-of-global-ma-trends/) (2021-02-22) - The past year was unprecedented in so many ways. It changed the way we interact, do business and go just about everything in our lives... - [Limiting the loss: how to stop the hospitality sector’s talent drain](https://hlb-poland.global/limiting-the-loss-how-to-stop-the-hospitality-sectors-talent-drain/) (2021-02-17) - Before COVID-19, big cities such as London, New York, and LA attracted workers from out of town or other countries thanks to their... - [Preventing Financial Fraud – Ensure your organisation is protected](https://hlb-poland.global/preventing-financial-fraud-ensure-your-organisation-is-protected/) (2021-02-12) - According to the Federal Trade Commission (FTC), in 2019 a reported $1.9 billion was lost to financial fraud, and that represented an... - [A strong year for Australian IPOs after initial market shock](https://hlb-poland.global/a-strong-year-for-australian-ipos-after-initial-market-shock/) (2021-01-29) - Despite the widespread economic impact of COVID-19, the Australian IPO market rebounded strongly in the second half of 2020 with a... - [Brexit: What the UK-EU trade and cooperation agreement means for businesses](https://hlb-poland.global/brexit-what-the-uk-eu-trade-and-cooperation-agreement-means-for-businesses/) (2021-01-25) - After nine months of negotiations, the UK and the EU have reached the UK-EU Trade and Co-operation Agreement that will govern large... - [COVID-19 – A catalyst for a new model of global collaboration](https://hlb-poland.global/covid-19-a-catalyst-for-a-new-model-of-global-collaboration/) (2021-01-20) - It’s been an interesting exercise to conduct research with clients and business leaders across the globe these past few months. We have... - [The 2021 Tax implications on you](https://hlb-poland.global/the-2021-tax-implications-on-you/) (2021-01-12) - A new US president, the pandemic and Brexit has created the perfect storm. But what do all of these events mean for international... - [FemTech: The women’s health revolution](https://hlb-poland.global/femtech-the-womens-health-revolution/) (2020-12-17) - Various health ailments affect women differently. However, we lack long-term data to draw obvious conclusions about how illnesses or treatments... - [M&A Activity in UK Healthcare Sector: The Year in Review 2020](https://hlb-poland.global/ma-activity-in-uk-healthcare-sector-the-year-in-review-2020/) (2020-12-10) - It's been nine months since the COVID-19 outbreak sent shockwaves through the global economy. While the markets have recovered somewhat... - [Seeing the light, in a dark year](https://hlb-poland.global/seeing-the-light-in-a-dark-year/) (2020-12-08) - I had such high hopes for the 2020s as we entered the first year of a new decade. Little did we know what was to descend on the world’s... - [HLB Survey of Business Leaders 2021: Webcast global launch event](https://hlb-poland.global/hlb-survey-of-business-leaders-2021-webcast-global-launch-event/) (2020-12-07) - How are CEOs achieving the post-pandemic vision to succeed in the new economic realities of today? Through a comprehensive survey of... - [Are you Brexit ready?](https://hlb-poland.global/are-you-brexit-ready/) (2020-12-02) - Brexit will have a huge impact on businesses in the UK. Many companies have already found that existing contracts or policies with... - [Logistics of the future: the ‘last mile’ solution](https://hlb-poland.global/logistics-of-the-future-the-last-mile-solution/) (2020-11-19) - If there are to be any winners of the COVID-19 pandemic, then e-commerce is undoubtedly one. Turnover in the industry continues to grow... - [Food for thought as Brexit talks near the endgame](https://hlb-poland.global/food-for-thought-as-brexit-talks-near-the-endgame/) (2020-11-17) - With a new US president-elect making it quite clear that negotiating a UK/US trade deal is far from the top of his list of priorities... - [Preparing for an economic downturn: How Not-For-Profit organisations can mitigate the uncertainty](https://hlb-poland.global/preparing-for-an-economic-downturn-how-not-for-profit-organisations-can-mitigate-the-uncertainty/) (2020-11-13) - Experts predict the financial crisis triggered by Coronavirus to have an enormous impact on world economies. Since no one can be certain... - [Tax implications of a No-Deal Brexit](https://hlb-poland.global/tax-implications-of-a-no-deal-brexit/) (2020-11-11) - The uncertainty over what a post-Brexit trading relationship might look like for businesses is ever increasing and with less than 50 days... - [The 2020 holiday season for retailers: Adjusting to COVID-19 restrictions and shopping trends](https://hlb-poland.global/the-2020-holiday-season-for-retailers-adjusting-to-covid-19-restrictions-and-shopping-trends/) (2020-11-09) - The 2020 holiday season differs significantly from previous years. From an increase in e-commerce to a decrease in spending and a new wave... - [Brexit: A new economic reality fast approaching](https://hlb-poland.global/brexit-a-new-economic-reality-fast-approaching/) (2020-11-05) - The Brexit transition deadline is rapidly approaching and the window for a post-Brexit trade deal is closing fast. At the beginning of 2020... - [Quality control in Transfer Pricing](https://hlb-poland.global/quality-control-in-transfer-pricing/) (2020-11-04) - In the scope of transfer pricing, quality control is performed by means of a health check of the processes executed. It consists of... - [Industrial manufacturing for the digital age](https://hlb-poland.global/industrial-manufacturing-for-the-digital-age/) (2020-10-23) - Industrial manufacturing is undergoing a rapid transformation and the pandemic accelerated the pace of change. Digital technologies and... ## The latest news from HLB Poland - [In-minus VAT corrective invoice in Poland: when must the buyer reduce input VAT?](https://hlb-poland.global/in-minus-vat-corrective-invoice-in-poland-when-must-the-buyer-reduce-input-vat/) (2026-08-12) - In-minus corrective invoice in Poland: when to reduce input VAT and how KSeF rules apply from 1 February 2026. - [Employee commuting cost reimbursement in Poland: when does it create taxable income?](https://hlb-poland.global/employee-commuting-cost-reimbursement-in-poland-when-does-it-create-taxable-income/) (2026-08-11) - Learn when employee commuting cost reimbursement in Poland is taxable and when employer-organised bus transport is exempt. - [How to verify an audit firm in Poland?](https://hlb-poland.global/how-to-verify-an-audit-firm-in-poland/) (2026-08-10) - Learn how to verify an audit firm in Poland by checking official registers, auditor independence, penalties, experience and team resources. - [Limited liability company vs limited partnership in Poland: key differences for shareholders and investors](https://hlb-poland.global/limited-liability-company-vs-limited-partnership-in-poland-key-differences-for-shareholders-and-investors/) (2026-08-06) - Limited liability company vs limited partnership in Poland: compare liability, CIT, ZUS, management, profit distribution and investor entry. - [Do invoices for services supplied abroad have to be issued through Poland’s KSeF?](https://hlb-poland.global/do-invoices-for-services-supplied-abroad-have-to-be-issued-through-polands-ksef/) (2026-08-05) - KSeF invoices for services supplied abroad: learn when Polish rules apply and how reverse charge affects invoicing. - [Business Review Poland – July 2026](https://hlb-poland.global/business-review-poland-july-2026/) (2026-08-04) - Business Review Poland: July 2026 changes cover AI Act duties, PIP inspections, KSeF split payments and company-car VAT deduction risks. - [Social security costs in Poland and Germany: a 2026 employer comparison](https://hlb-poland.global/social-security-costs-in-poland-and-germany-a-2026-employer-comparison/) (2026-08-03) - Compare payroll in Poland and German social security costs in 2026: employer rates, ceilings, payment deadlines and extra levies. - [MDR changes in Poland 2026: what companies must do before 1 October](https://hlb-poland.global/mdr-changes-in-poland-2026-what-companies-must-do-before-1-october/) (2026-07-30) - Poland’s MDR changes from October 2026 focus on cross-border arrangements. Review reporting roles, MDR-3 deadlines and penalties. - [Transfer pricing and withholding tax in Poland: when do they affect each other?](https://hlb-poland.global/transfer-pricing-and-withholding-tax-in-poland-when-do-they-affect-each-other/) (2026-07-29) - Learn when transfer pricing affects WHT in Poland, how the PLN 2 million threshold works and which evidence is required. - [Polish sp. z o.o. vs German GmbH – differences in registration, costs and compliance](https://hlb-poland.global/polish-sp-z-o-o-vs-german-gmbh-differences-in-registration-costs-and-compliance/) (2026-07-28) - Company registration Poland: compare a Polish sp. z o.o. and German GmbH by capital, incorporation costs, taxes and business risk. - [AI Act transparency obligations from 2 August 2026: what must companies in Poland implement?](https://hlb-poland.global/ai-act-transparency-obligations-from-2-august-2026-what-must-companies-in-poland-implement/) (2026-07-27) - Learn which AI Act transparency obligations apply in Poland from 2 August 2026 and how to prepare chatbots, content and contracts. - [National Labour Inspectorate (PIP) inspections in Poland: the rules changed on 8 July](https://hlb-poland.global/national-labour-inspectorate-pip-inspections-in-poland-the-rules-changed-on-8-july/) (2026-07-23) - PIP inspections in Poland changed on 8 July 2026. See the new rules on remote checks, B2B arrangements nd higher employer fines. - [E-invoicing in Poland and the UK: comparing KSeF with UK rules](https://hlb-poland.global/e-invoicing-in-poland-and-the-uk/) (2026-07-21) - Compare KSeF with UK e-invoicing rules, including implementation dates, cross-border invoices, fixed establishments and ERP readiness. - [Transfer pricing documentation and Estonian CIT in Poland – what the Supreme Administrative Court of Poland (NSA) ruling means for companies](https://hlb-poland.global/transfer-pricing-documentation-and-estonian-cit-what-the-nsa-ruling-means/) (2026-07-20) - The NSA ruling confirms that Estonian CIT does not remove transfer pricing duties. Review Local File, TPR and hidden profit risk in Poland. - [Audit in Poland: a step-by-step financial statement audit guide](https://hlb-poland.global/audit-in-poland-a-step-by-step-financial-statement-audit-guide/) (2026-07-17) - Learn when an audit in Poland is mandatory, which thresholds apply, how to appoint an auditor and what filing deadlines companies must meet. - [VAT deduction for company cars in Poland: when mileage records may no longer protect your business](https://hlb-poland.global/vat-deduction-for-company-cars-in-poland-when-mileage-records-may-no-longer-protect-your-business/) (2026-07-16) - Learn when a company may deduct 100% VAT on a car in Poland, how mileage records work, and why ANPRS data increases tax audit risk. - [Annual leave in Poland and Germany: payroll and HR compliance guide for employers](https://hlb-poland.global/annual-leave-in-poland-and-germany-payroll-and-hr-compliance-guide-for-employers/) (2026-07-16) - Annual leave in Poland and Germany: compare entitlements, accrual, carry-over deadlines and employer information duties in practice. - [Tax deregulation in Poland: what Deregulation 2.0 may change for businesses](https://hlb-poland.global/tax-deregulation-in-poland-what-deregulation-2-0-may-change-for-businesses/) (2026-07-15) - Learn how tax deregulation in Poland may affect VAT returns, e-receipts, tax rulings and property tax for Polish businesses. - [Accounting for LLC in Poland – obligations, rules and practical challenges](https://hlb-poland.global/accounting-for-llc-in-poland-obligations-rules-and-practical-challenges/) (2026-07-13) - Accounting in Poland for LLCs: full books, CIT, VAT, annual statements and key risks in domestic and cross-border business settlements. - [Unregistered business activity and the Social Insurance Institution (ZUS) in Poland – what companies should know](https://hlb-poland.global/unregistered-business-activity-and-the-social-insurance-institution-zus-in-poland-what-companies-should-know/) (2026-07-10) - Unregistered business activity and ZUS: learn when a company must register a contractor, pay contributions and assess employment risks. - [International corporations in Poland: why global companies choose the Polish market](https://hlb-poland.global/international-corporations-in-poland-why-global-companies-choose-the-polish-market/) (2026-07-09) - Why do global companies choose Poland? See how technology, business services, manufacturing and strategic advisory shape investment decisions. - [Employee documentation in Poland - employer duties, personnel files and payroll records](https://hlb-poland.global/employee-documentation-in-poland-employer-duties-personnel-files-and-payroll-records/) (2026-07-07) - Learn what employee documentation in Poland includes, how long records must be stored and what duties employers face under Polish labour law. - [Split payment mechanism and KSeF invoices in Poland – what changes for businesses?](https://hlb-poland.global/split-payment-mechanism-and-ksef-invoices-in-poland-what-changes-for-businesses/) (2026-07-06) - From 2027, split payment for KSeF invoices in Poland will require the KSeF number or collective identifier. See what you should prepare. - [Business Review Poland – June 2026](https://hlb-poland.global/business-review-poland-june-2026/) (2026-07-03) - June 2026 business review Poland: KSeF, JPK reporting, VAT deduction, AI in HR and key compliance duties for companies. - [VAT deduction in investment projects in Poland: when a loan is not an ancillary transaction](https://hlb-poland.global/vat-deduction-in-investment-projects-in-poland-when-a-loan-is-not-an-ancillary-transaction/) (2026-07-02) - When can loan interest affect VAT deduction in Poland? Learn what the NSA ruling means for investment projects and capital groups. - [Transfer pricing adjustments in Poland under CIT rules – key principles for companies](https://hlb-poland.global/transfer-pricing-adjustments-in-poland-under-cit-rules-key-principles-for-companies/) (2026-07-01) - Learn when annual transfer pricing adjustments may qualify under Polish CIT rules and what documentation companies should prepare. - [Chart of accounts for JPK_CIT in Poland – practical preparation for new reporting obligations](https://hlb-poland.global/chart-of-accounts-for-jpk_cit-in-poland-practical-preparation-for-new-reporting-obligations/) (2026-06-25) - Learn how to prepare the chart of accounts for JPK_CIT in Poland, organise tax data, mapping, analytics and reporting controls. - [ETS2 and transport companies in Poland – how to prepare for rising transport costs](https://hlb-poland.global/ets2-and-transport-companies-in-poland-how-to-prepare-for-rising-transport-costs/) (2026-06-24) - How ETS2 may affect transport companies in Poland through fuel prices, transport costs, contracts, cash flow and financial planning. - [JPK reporting deadline in Poland extended – key information for companies](https://hlb-poland.global/jpk-reporting-deadline-in-poland-extended-key-information-for-companies/) (2026-06-22) - The JPK reporting deadline in Poland has been extended. See what changes for companies keeping accounting books. - [National e-Invoicing System (KSeF) in Poland and VAT deduction – invoices in the system, outside the system and obligations of VAT-exempt taxpayers](https://hlb-poland.global/national-e-invoicing-system-ksef-in-poland-and-vat-deduction-invoices-in-the-system-outside-the-system-and-obligations-of-vat-exempt-taxpayers/) (2026-06-19) - How the National e-Invoicing System (KSeF) affects VAT deduction, offline invoices and VAT-exempt taxpayers in Poland.