Blog

30/07/2025 · Grzegorz Stępień

De minimis aid 2025 – new limits, rules and forms of support

De minimis aid is one of the most important support mechanisms for businesses in Poland, whilst remaining subject to strict control under EU regulations. The year 2025 brings a number of changes and challenges in the application of this form of aid, which require businesses to…

24/07/2025 · Grzegorz Stępień

Unregistered business activity and remote working in 2025.

Unregistered business activity and remote working – law, taxes and practice Unregistered business activity, also known as unreported business activity, is an attractive way of carrying out small-scale business activities without the need for formal company registration. It is becoming particularly popular amongst full-time employees and micro-entrepreneurs,…

16/07/2025 · Grzegorz Stępień

Start-up loans in 2025 – new funding opportunities for budding entrepreneurs

Starting a business in 2025 presents entrepreneurs with challenges relating to securing appropriate funding. In a rapidly changing legal and economic environment, lending options and public support are evolving to meet the needs of start-ups and businesses. The programme…

14/07/2025 · Grzegorz Stępień

How do you choose an accountant for a small business?

Choosing the right accountant or accountancy firm is a decision that has a significant impact on the financial stability and growth of a small business. Accountancy is not merely a formality – it is a strategic area that requires both specialist knowledge and…

09/07/2025 · Grzegorz Stępień

KSeF by 2026: the roll-out of electronic invoicing in Poland – what do you need to know?

The National e-Invoice System (KSeF) is a key project of the Ministry of Finance, which will introduce an obligation for the largest companies to issue structured invoices from 1 February 2026, and will extend to all VAT taxpayers from 1 April 2026. This system is intended to…

07/07/2025 · Grzegorz Stępień

New developments in tax returns for freelancers in 2025

The year 2025 brings significant changes to the tax system, which are shaping the way freelancers file their tax returns in Poland. In the face of the rapid growth of the remote working market and the rising number of self-employed people, adapting the tax system to the realities…

03/07/2025 · Grzegorz Stępień

 Remote working abroad and taxation

Tax residence and remote working abroad An important aspect of remote working abroad and taxation is determining the employee’s tax residence. Under Article 3 of the Personal Income Tax Act, a Polish tax resident is…

30/06/2025 · Grzegorz Stępień

7,000 zł gross – what is the net amount?

The gross amount of 7,000 zł serves as an important benchmark for many employees and freelancers considering various forms of employment in Poland. Understanding how net pay is calculated from this amount requires taking into account a number of factors, including compulsory contributions…

27/06/2025 · Grzegorz Stępień

JDG – what does that mean?

A sole trader business, commonly referred to by the abbreviation JDG, is the most popular organisational form for running a business in Poland. Under current law, it is an organised, profit-making activity carried out by a natural person in their own name and on a continuous basis. The main…

20/06/2025 · Grzegorz Stępień

Tax-free allowance in 2025

The tax-free allowance is one of the fundamental elements of the tax system, designed to ease the tax burden on those on lower incomes. In 2025, the value of this allowance remains at 30,000 zł, which means that…