Business Review Poland – June 2026

Key information for companies and investors

June 2026 brought several important regulatory and business developments for companies operating in Poland or considering investing in Poland. The main issues concerned digital tax reporting, the National e-Invoicing System KSeF, JPK_CIT, JPK_KR_PD, AI in HR and extended deadlines for income tax reporting.

For investors and foreign companies, these changes confirm that business in Poland increasingly depends on reliable accounting data, well-prepared internal procedures, tax compliance and system readiness.

AI in HR and employer obligations

The use of artificial intelligence in recruitment, candidate screening, employee assessment and performance monitoring requires careful compliance management. Under the EU AI Act, some employment-related AI tools may be classified as high-risk systems.

This may apply to tools used for filtering applications, evaluating candidates, allocating tasks, monitoring work or supporting decisions on promotion or termination. Employers in Poland should identify where AI tools are used, assess whether their outputs influence decisions concerning candidates or employees and ensure genuine human oversight.

A practical obligation already relevant for companies is AI literacy under Article 4 of the AI Act. Businesses should ensure that employees using AI tools have an appropriate level of knowledge. For investors developing operations in Poland, this means that HR procedures, provider verification and staff training should be prepared in advance.

JPK_KR_PD and foreign branches

The individual tax ruling issued by the Director of the National Revenue Information on 2 April 2026, ref. no. 0111-KDIB1-2.4010.34.2026.2.EKB, is important for Polish companies with self-accounting foreign branches.

The tax authority confirmed a favourable position: the obligation to keep and submit accounting books under Article 9(1c) and 9(1e) of the Polish CIT Act should not cover accounting books kept independently by such foreign branches. This reduces the risk that full accounting books of foreign branches will have to be adapted to the Polish JPK_KR_PD structure.

However, the parent company remains responsible for correctly determining income, loss, tax base and CIT due in Poland. Companies should therefore document whether the branch is genuinely self-accounting, how branch data affects Polish tax settlements and how the adopted approach is reflected in accounting and tax documentation.

KSeF, VAT and PDF visualization

The implementation of KSeF is one of the most important practical changes for companies in Poland. The core tax document will be the structured XML invoice, while the PDF version should only be a readable visualization of the data submitted to the system.

VAT risk may arise if the PDF differs from the XML file, for example by showing another amount payable, changing descriptions of goods or services, adding discounts or charges, or omitting settlement-relevant data. In extreme cases, the tax authority may consider whether Article 108 of the Polish VAT Act applies.

KSeF also affects the timing of input VAT deduction. For invoices issued directly in the system, the decisive moment is generally the date on which the KSeF number is assigned, provided the general deduction conditions are met.

If a supplier issues an invoice outside KSeF despite being required to use the system, the buyer should not automatically lose the right to deduct VAT, provided the transaction is genuine, the invoice meets formal requirements and the general conditions for deduction are satisfied.

A transitional simplification applies to the smallest taxpayers in 2026: until the end of the year, invoices may be issued outside KSeF if the total gross value of sales documented by such invoices in a given month does not exceed PLN 10,000.

Extended JPK reporting deadline

The amendment signed by the President of the Republic of Poland on 11 June 2026 extends the deadline for submitting JPK files for income tax purposes by entities keeping accounting books.

The new deadline falls at the end of the seventh month after the end of the tax year or financial year. For taxpayers whose tax year corresponds to the calendar year, this will generally be 31 July.

The extension should help ensure consistency between accounting records, financial statements and income tax settlements. However, the scope of reporting has not changed. Companies still need to prepare accounting systems, charts of accounts, fixed asset records, JPK markers, contractor data, data mapping procedures and internal approval workflows.

For investors monitoring the Polish economy, the key conclusion is clear: tax digitalisation, KSeF, JPK and AI-related HR obligations are becoming part of everyday compliance for companies operating in Poland.

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