Entrepreneurial Law

Two amendments to the Tax Ordinance have been published in the Journal of Laws, introducing significant and beneficial changes for taxpayers. One amendment extends the principle of resolving doubts in favor of taxpayers, while the other addresses the imposition of default interest in cases of extended tax audits and customs and tax audits. Resolving Doubts … <a href="https://arpiaccounting.com/en/changes-in-the-tax-ordinance-resolving-doubts-interest/">Continued</a>

A Polish Holding Company (PSH) is a special arrangement for companies introduced as part of the Polish Deal in 2022. This arrangement provides for tax exemptions on dividend income and capital gains. Requirements to be met To benefit from this preference, the holding company must: Directly hold at least 10% of the shares in the … <a href="https://arpiaccounting.com/en/a-polish-holding-company-psh-key-benefits/">Continued</a>

The Ministry of Finance and Economy has announced three regulations of the Minister of Finance and Economy regarding accounting and tax books, including: Regulation on maintaining a tax book of revenues and expenses, Regulation on maintaining records of revenues and a list of fixed assets and intangible assets, Regulation on additional data to be added … <a href="https://arpiaccounting.com/en/tax-books-new-important-regulations/">Continued</a>

Is retaining profit in the company a relevant topic? The end of the tax year is quickly approaching, and with it comes a summary of each taxpayer’s profits. This is also an excellent opportunity to explore additional tax advantages and savings. For instance, taxpayers can benefit from potential interest on retained profits. Retaining Profit – … <a href="https://arpiaccounting.com/en/retaining-profit-in-the-company-additional-benefits/">Continued</a>

One of the key features of the KSeF 2.0 system is that it will no longer be possible to issue correction notes. As a reminder, pursuant to Article 106k, paragraph 1 of the Tax Code, 1 of the VAT Act, a correction note allows for the correction of certain errors on an invoice, including, among … <a href="https://arpiaccounting.com/en/correction-notes-in-ksef-2-0/">Continued</a>

Tax reliefs for companies (large and medium-sized) – we present the most popular options. The legislature has provided tax incentives for medium and large enterprises that engage in innovation activities. These tax reliefs and incentives support modern technologies and innovation. Research and Development Relief (R&D Relief) – allows for a deduction from the tax base … <a href="https://arpiaccounting.com/en/tax-reliefs-for-companies-supporting-competitiveness/">Continued</a>

The Ministry of Finance confirms that, as of January 1, 2026, taxpayer limits on depreciation and leasing of passenger cars will change. Although the current limits are low and inadequate in light of inflation, they will be further reduced from 2026. Passenger cars leasing – what is the current situation? According to the current regulations, … <a href="https://arpiaccounting.com/en/passenger-cars-leasing-new-limits-in-costs-from-2026/">Continued</a>

According to the regulation issued by the Minister of Finance and Economy on August 10, 2025, there will be changes to the list of entities that can access the “super office” services. Starting January 1, 2026, the threshold for qualifying for services from the specialized super tax office will be increased from €50 million to … <a href="https://arpiaccounting.com/en/first-masovian-tax-office-important-changes/">Continued</a>

Two new regulations issued by the Minister of Finance regarding cash registers will take effect on July 1st, 2025. They replace the previous regulations from 2019 and 2020. While most regulations remain unchanged, several significant new provisions have been introduced that impact both the method of recording sales and the obligations of businesses. New regulations … <a href="https://arpiaccounting.com/en/cash-registers-from-july-1st-important-changes/">Continued</a>

Whistleblower protection has been gaining importance in European Union countries, including Poland, for several years. Following the adoption of regulations on reporting law violations by individuals acting in a professional context, several questions arose: Who can be considered a whistleblower, and what types of irregularities can be reported? Who can be a whistleblower? According to … <a href="https://arpiaccounting.com/en/whistleblower-in-an-accounting-office-procedures/">Continued</a>