19% standard tax rate and 9% preferential tax rate
The standard corporate income tax rate is 19 percent. Eligible newly established enterprises or small taxpayers may apply a 9 percent tax rate to non-capital gains income if their revenue for the current year does not exceed the equivalent of 2 million euros. Eligibility as a small taxpayer is also subject to verification that sales revenue (including VAT) for the previous tax year did not exceed the equivalent of 2 million euros; this preferential rate does not apply to certain reorganization scenarios. Starting in 2026, the annual threshold for tax years other than 12-month periods will be adjusted accordingly.Polish Tax Office Guide to Corporate Income Tax.
Case Scheduling and Court Review
Section 20a of the National Court Register Act stipulates that the registering court shall generally review an application for a standard S24 articles of association within one day of receipt; the standard processing time is generally seven days. This time limit begins upon receipt of the application; different rules apply to requests for corrections or hearings. Project preparation, foreign documents, notarization, bank account opening, and licensing all require separate scheduling.Section 20a of the KRS Act.
23% Standard Tax Rate and Small Business Tax Exemption
The standard VAT rate in Poland is 23 percent; other rates or exemptions apply to certain transactions. Starting in 2026, eligible businesses with a place of business in Poland may qualify for an annual sales threshold of 240,000 PLN to be exempt from VAT; for newly established businesses, this threshold is prorated based on the duration of operations, with certain activities excluded. Businesses required to register for VAT must obtain a VAT-R number before conducting their first taxable transaction; for transactions involving the EU, a VAT-UE number must also be obtained.Guide to VAT Exemptions for Small Businesses in Poland.
CRBR, NIP-8, and Annual Financial Statements
A newly established Sp. z o.o. must generally report its beneficial owners to the CRBR within 14 business days of the date of registration with the KRS; the NIP-8 form must generally be submitted within 21 days of registration. If the company is required to make social security contributions, verify the 7-day deadline and the starting date. A company must generally prepare its financial statements within 3 months after the end of the fiscal year, approve them within 6 months, and submit them to the KRS within 15 days of approval.Beneficial Owner Declaration, Deadlines for Annual Financial Statements.
KSeF Electronic Invoice
Poland’s national electronic invoicing system is being implemented in phases based on business category, with most businesses required to issue invoices in accordance with the regulations starting April 1, 2026. Until the end of 2026, businesses that meet the condition of having monthly tax-inclusive sales from non-system invoices not exceeding 10,000 PLN may take advantage of transitional arrangements. Before commencing operations, you should confirm the effective date, scope of invoicing, and platform permissions with your accountant.KSeF Guide for Small and Medium-Sized Enterprises.
Operating Accounts and Regulated Businesses
Operating accounts are subject to independent review by the bank; overseas shareholders should prepare in advance documentation regarding the group’s equity structure, beneficial owners, sources of funds, and business operations. When conducting regulated activities such as payment services, investment services, or cryptocurrency services, the scope of the license, the competent authority, and the approval timeline must be separately confirmed prior to commencing operations.
EU Trade and Imports/Exports
When Polish companies engage in sales within the EU or import/export outside the EU, they should verify their VAT, product compliance, and customs declaration obligations on a transaction-by-transaction basis. The procedures for goods, services, and e-commerce differ; companies should confirm these details with local accounting and customs clearance service providers before their first transaction. They may also compareCompany Registration in FranceRequirements for establishment and filing.