We would like to inform you about an important change regarding the implementation of the National e-Invoicing System (KSeF). The obligation to issue invoices through the National e-Invoicing System will not be enforced in 2024. The Ministry of Finance has announced the postponement of the mandatory use of KSeF due to errors found in the
Learn more19 January 2024
Starting from July 2024 for active taxpayers, and from January 2025 for all Polish entrepreneurs, the use of the National e-Invoicing System (KSeF) will be mandatory. This will affect the documentation process for transactions with both domestic and foreign contractors. Due to the complexity of invoicing for entities from outside Poland and invoicing in currencies
Learn more15 January 2024
On September 4, 2023, a draft regulation was introduced at the Government Legislation Center that defines situations where taxpayers, with properly documented delivery of goods or services, won’t need to issue structured invoices. Invoices related to toll road services, passenger transport regardless of distance, and air traffic control and surveillance will be exempt from this
Learn more2 October 2023
Per the new regulation effective from September 1, 2023, alterations have been made regarding granting access rights to the National e-Invoice System (KSeF) for entities with a more complex organizational structure. The primary amendments allow larger organizational structures, having multiple branches or internal units, to grant more specific rights within KSeF. This means that access
Learn more14 September 2023
We are pleased to inform that the Polish Accounting Standards Committee has presented for public discussion a draft Position on determining the fair value for the purposes of accounting for business combinations using the acquisition method. The aim of the project is to clarify doubts and provide guidance on the application of the provisions of
Learn more1 September 2023
On August 7th, 2023, the President of the Republic of Poland signed a bill dated June 16, 2023 into law, amending the Act on the Goods and Services Tax and some other acts. This legislation introduces the obligation to use e-Invoices and to utilize the National e-Invoice System (KSeF) from July 1, 2024 onwards. Some
Learn more30 August 2023
Currently, the National e-Invoice System (KSeF) operates on a voluntary basis. However, the Ministry of Finance is consistently working to assist taxpayers in transitioning to the mandatory issuance of invoices within this system. To simplify the implementation process of KSeF, from 1 September 2023, taxpayers will adopt a new electronic invoice format – FA(2). The
Learn more23 August 2023
We would like to inform you that the Accounting Standards Committee has submitted for public discussion a draft Statement of Position on the disclosure of activities to be discontinued or ceased and the disclosure of information on this subject. The draft position relates to the reporting and disclosure in the financial statements of activities to
Learn more4 April 2023
The integration of Microsoft Business Central (formerly known as Microsoft NAV) with the National e-Invoice System (KSeF) is currently underway. Thanks to this solution, system users will be able to send electronic invoices that comply with the requirements of Polish law and accounting, without recourse to additional tools. The integration will also enable the import
Learn more22 March 2023
In connection with the amendment of the Act on Prevention of Excessive payment Delays in Commercial Transactions (as per Journal of Laws of 2022, item 893, as amended), which took place at the end of 2022, we would like to draw your attention to the changes in the provisions regarding the obligation to submit a
Learn more24 January 2023
Higher costs for mileage allowance The Ordinance of the Minister of Infrastructure of 22 December 2022, amending the Ordinance on the conditions for determining and the method of reimbursement for the use of private cars, motorbikes, and mopeds for business purposes, influenced the costs of using vehicles for business purposes. The employer is obliged to
Learn more20 January 2023
Please be advised that the National Accounting Standard No. 15 “Revenue from the sale of products, semi-finished products, goods and materials” has been published. In the Official Journal of the Minister of Finance of July 29, 2022, item 81, the Resolution No. 9/2022 of the Accounting Standards Committee of June 7, 2022 on the adoption
Learn more23 August 2022
Each year getsix® publishes a brochure compiling current tax and legal issues. We cover the most important changes and topics that shape the immediate business environment and have a direct impact on starting and running a business in Poland. The easy-to-read e-book format systematises and facilitates the access to strategic information from the enterprise’s standpoint.
Learn more3 August 2022
How can I document in the net income method (Polish short form used hereafter “PKPiR”) the costs incurred for the settlement…
Learn more24 September 2021
Providing employees with free meals has been one of the most popular employee benefits in recent years. Most often companies offer…
Learn more20 September 2021
From 1 January 2021 Polish limited partnerships are obliged to settle CIT. For owners of such companies it means double settlement of income tax…
Learn more8 September 2021