UPDATES CENTRE
We organise important information into two practical areas. Every item includes a verification date, a concise explanation and a direct link to an official source.
ACCOUNTING & PAYROLL
Dates and changes affecting invoicing, tax records and employee settlements.
Receiving invoices through KSeF has been mandatory since 1 February 2026. Issuing e-invoices started on 1 February for the largest businesses and on 1 April 2026 for other taxpayers, with a temporary exception for gross monthly sales up to PLN 10,000.
The duty to keep and submit accounting records electronically is being introduced in stages. For tax years starting after 31 December 2025, it covers further CIT and PIT taxpayers filing JPK_VAT monthly.
The minimum monthly wage is PLN 4,806 gross and the minimum hourly rate is PLN 31.40. Both amounts apply from 1 January 2026.
WORK & RESIDENCE
Changes to document submission and selected obligations concerning work and residence in Poland.
Applications for temporary residence, permanent residence and EU long-term resident status are generally submitted electronically. UdSC also identifies procedures that still require paper documents.
Declarations, seasonal work permit applications and related documents are submitted electronically through praca.gov.pl. Employers also have notification duties when work starts, is not taken up or ends early.
The rules broadened the meaning of higher professional qualifications to include suitable professional experience and introduced short- and long-term mobility arrangements for EU Blue Card holders.
These materials provide general information only and are not legal or tax advice. The correct procedure and scope of obligations depend on the individual circumstances and the current wording of the law.
LOGOS GUIDES
New guides connect accounting, employment and cross-border company questions with the relevant official sources.
Accounting, CIT, management board, residence and employees — treated as separate but coordinated areas.
Contract, medical examinations, health and safety, ZUS registration, documentation and payroll.
Books, declarations, KSeF access, powers of attorney, payroll and a clear responsibility cut-off.
KSeF & COMPANY
KSeF access for an accounting office and CRBR for a foreign shareholder — practical issues that arise after a Polish company starts operating.
Client-specific authorisation, certificates, invoice access and a clear responsibility model between the company and its accounting office.
Beneficial ownership, multi-level ownership structures, data for a person without PESEL and update obligations.
Contact
Describe the matter and we will direct it to the appropriate team.