Research and Development (R&D) tax relief is one of the principal fiscal instruments designed to stimulate innovation in Poland. Properly implemented, it allows businesses to achieve material income tax savings.

The National e-Invoice System (KSeF), which introduces the mandatory use of a structured invoices, will come into force on 1 February 2026 for entrepreneurs whose sales value (including VAT) exceeded PLN 200 million in 2024.

The Director of the National Tax Information (KIS) takes the position that graphics generated by AI systems are not the result of human work and therefore are not protected by copyright. This has implications for using certain tax preferences, such as the 50% tax-deductible cost (KUP 50%) and the IP Box.

On 9 July 2025, the Ministry of Finance published tax clarifications dated 3 July 2025 concerning the application of the beneficial owner clause for withholding tax purposes. The guidance covers