Business Review Poland – July 2026

Companies investing in Poland need to prepare for new AI Act transparency duties, broader PIP inspection powers, KSeF references in split payments, a reformed MDR regime and closer scrutiny of company-car VAT deductions. The key dates are 2 August 2026, 1 October 2026 and 1 January 2027.

How will the AI Act affect businesses in Poland?

From 2 August 2026, transparency requirements apply to areas including human interaction with AI, synthetic content, deepfakes and certain texts concerning matters of public interest.

Providers of tools generating text, images, audio or video should apply machine-readable markings. Businesses publishing relevant materials remain responsible for visible disclosure.

A transition period until 2 December 2026 applies to certain systems already placed on the market. Fines may reach EUR 15 million or 3% of worldwide annual turnover.

Companies should map their AI tools, determine which outputs require disclosure and appoint a person responsible for approval and documentation.

Read more at getsix®: AI Act transparency obligations in Poland from 2 August 2026.

What changed in PIP inspections?

Since 8 July 2026, PIP has been able to conduct remote inspections, use electronic documents and select businesses through algorithms and data obtained from other authorities.

The Inspectorate can also exchange information more broadly with ZUS and the tax administration and challenge sham civil-law contracts or B2B arrangements.

Fines for offences against employee rights increased to PLN 2,000–60,000, rising to PLN 90,000 for a repeat offence within two years.

For investors, employment models and actual working arrangements should therefore form part of operational and legal due diligence.

Read more at getsix®: PIP inspections in Poland: new rules from 8 July 2026.

How will KSeF affect split payments?

From 1 January 2027, an MPP transfer for a single structured invoice will use the KSeF number. Batch payments will use a collective identifier generated by KSeF.

Mandatory split payment continues to apply to transactions between taxable persons where the total invoice value exceeds PLN 15,000 and the goods or services are listed in Annex 15 to the VAT Act. The mechanism has been extended through 2028.

Businesses should adapt accounting systems, payment approvals and electronic-banking integrations before the change takes effect.

Read more at getsix®: Split payment mechanism and KSeF invoices in Poland.

How will MDR reporting change?

From 1 October 2026, MDR will generally cover only cross-border arrangements. Domestic schemes, VAT and excise will fall outside the reporting regime.

The separate supporter role, the mandatory internal MDR procedure and the MDR-2 form will be removed. MDR-3 will normally be submitted once a year.

Some duties falling due by 30 October 2026 must still be completed under the previous rules. The maximum fine remains 720 daily rates, theoretically up to PLN 46,137,600.

Read more at getsix®: MDR changes in Poland 2026: what companies must do.

When is a full company-car VAT deduction at risk?

The standard deduction for passenger cars remains 50%. Full deduction requires exclusive business use, timely VAT-26 registration, reliable mileage records and rules that genuinely exclude private journeys.

VAT-26 must be filed by the 25th day of the following month, no later than the date the VAT records are submitted.

Authorities may compare mileage logs with automatic number plate recognition data. Even one private trip can result in a reduction to 50%, late-payment interest and possible fiscal-penal consequences.

Read more at getsix®: VAT deduction for company cars in Poland.

The July developments show that investing in Poland increasingly requires verification of actual business practices, not only formal policies. Regulatory compliance should therefore be included in investment planning, due diligence and post-transaction integration.

Read the full article here: Business Review Poland – July 2026.