Tax guides and KSeF

From 1 February 2026 all VAT payers receive invoices in KSeF, and the largest companies (2024 sales above PLN 200 million gross) also issue them there. From 1 April 2026 issuing e-invoices covers all other taxpayers. The smallest companies – with sales up to PLN 10,000 a month – have until 1 January 2027.

• grant KSeF permissions to yourself, your employees and your accounting office,
• check whether your invoicing software connects to KSeF,
• decide who downloads purchase invoices and how,
• prepare a plan in case the system fails.

Penalties for KSeF errors will apply from 2027.

Under the progressive scale you pay 12% up to PLN 120,000 of income and 32% above, with a tax-free amount of PLN 30,000. Flat tax is a fixed 19% of income. Lump-sum tax is calculated on revenue – the rate depends on the type of business – but you cannot deduct costs.

The health contribution also matters: 9% of income on the scale, 4.9% on flat tax, and on lump-sum tax an amount depending on the revenue bracket.

You choose the form by the 20th of the month after the month of your first income. You can change it for the following year by 20 February (or by the 20th of the month after the first income of the year).

• Start-up relief – for 6 full months you pay only the health contribution.
• Preferential ZUS – lower social contributions for the next 24 months.
• Small ZUS Plus – income-based contributions for 36 months within 60 months of business activity, subject to a revenue limit.

You cannot use the reliefs if you provide services to your former employer in the same scope as under employment in the current or previous year.

From 2026 the subjective VAT exemption limit is PLN 240,000 of sales per year. If you start your business during the year, the limit is calculated proportionally.

The exemption does not apply to certain activities, including legal, advisory and jewellery services and the sale of certain goods. Sometimes giving up the exemption pays off – e.g. when you have large purchases with VAT or business clients.

• check the notice period in your current contract,
• set the takeover date – most conveniently from the 1st day of a month,
• collect the books, VAT registers, fixed asset records and HR documents,
• revoke old powers of attorney and grant new ones – also in KSeF,
• ask for confirmations of filed returns (UPO).

We can do most of these steps for you.

You submit applications to your municipality in two periods: 2 February – 2 March 2026 (invoices from August 2025 – January 2026) and 3–31 August 2026 (invoices from February – July 2026).

The refund is PLN 1.48 per litre of diesel, up to a limit of PLN 162.80 per hectare of agricultural land, increased by PLN 59.20 per LU of cattle, goats, sheep and horses and PLN 5.92 per pig.

The 1998 contributions regulation (§ 2(1)(26)) excludes from the contribution base the benefit an employee gains from buying services below the retail price, if it arises from a collective agreement or remuneration regulations. The SoCap benefit is based on this provision. Its application was confirmed by the final judgment of the Court of Appeal in Warsaw of 19 February 2025 (III AUa 1247/24).

• the employee takes home more and the company pays lower contributions,
• PIT is paid on the full income,
• a lower contribution base means a lower future pension and benefits,
• participation is voluntary and requires an annex to the remuneration regulations.

Details, calculator and legal opinions (in Polish): lower-ZUS remuneration · calculator · opinions, judgments and media.