One Stop Shop (OSS) in the EU – 2025 guide for e‑commerce sellers
The EU One Stop Shop (OSS) is a special VAT scheme that allows sellers making B2C cross‑border sup...
Transaction classification for the new SAF‑T (JPK_V7) in Poland
Poland’s VAT SAF‑T (JPK_V7M/JPK_V7K) requires GTU codes on qualifying sales lines and procedure ...
Tax obligation for an advance invoice
In brief Under Polish VAT law, an advance payment for goods or services usually triggers the VAT tax...
Dividend Tax in Poland: Regulations, Rates, and Practical Aspects
In brief This guide explains how dividends are taxed in Poland: the standard dividend tax rate of 19...
Place of supply of services (EU & Poland VAT)
The place of supply of services determines where VAT is due, who accounts for it, and whether you mu...
Invoicing in Poland 2025: VAT, KSeF, and the Road to Mandatory E-Invoicing
From 1 February 2026, Poland will introduce mandatory e-invoicing for B2B and B2G transactions via t...
Global Minimum Tax (GMT) in Poland – 2025
1. Introduction to Pillar 2 and the Global Minimum Tax In 2025, Poland implemented the Global Minimu...
Does the company supplying e-services need to register for VAT in Poland?
Definition of e-services for VAT purposes For VAT purposes within the European Union, the term “el...
How to obtain a PESEL number in Poland
PESEL number – what it is and legal basis PESEL (Polish acronym for Powszechny Elektroniczny Syste...
Deregistration from VAT in Poland by the Tax Office
Deregistration from the VAT register by the Polish tax office is a procedure that can have serious c...