Poland – Reviewed tax haven list, transfer pricing documentation

Poland's Senate is examining draft legislation to implement two EU directives on administrative cooperation in taxation — DAC8 and DAC9 — following its approval by the Committee on Budget and Public Finance on 18 February 2026. Poland, along

Poland's Supreme Administrative Court has ruled that companies using the deferred corporate income tax regime must comply with transfer pricing rules, including Local File documentation requirements. This ruling details a judgment from the

Poland has modernised its National e-Invoice System (KSeF) through two major developments: expanded login capabilities launched on 14 February 2026, and a comprehensive manual update for KSeF 2.0. Streamlined access through multiple

Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers. The reforms are designed to make tax processes more predictable,

Poland’s Ministry of Finance announced that it has launched the national e-invoice system (KSeF 2.0) on 1 February 2026. Since launch, more than 50,000 invoices have already been submitted to the system. Poland’s Minister of Finance and

Poland’s Ministry of Digital Affairs announced on 27 January 2026 that it has submitted draft legislation to introduce a Digital Services Tax (DST). First discussed in August 2025, the draft proposes a DST of up to 3% on a broad range of