A correction note allows the buyer to correct formal errors on the invoice, such as dates, numbers or addresses, without affecting the value of the transaction or the VAT amount. Although it requires the seller’s acceptance, its absence does not prevent the deduction of tax.
As of January 1, 2025, new regulations on the employment of foreigners will come into force in Poland. The Act introduces the obligation to employ on the basis of an employment contract (except for seasonal work), full electronicization of procedures, and stricter sanctions for illegal employment. The changes are intended to increase the protection of foreign workers, simplify formalities, and improve conditions on the labor market.
As of January 1, 2025, new regulations on the employment of foreigners will come into force in Poland. The Act introduces the obligation to employ on the basis of an employment contract (except for seasonal work), full electronicization of procedures, and stricter sanctions for illegal employment. The changes are intended to increase the protection of foreign workers, simplify formalities, and improve conditions on the labor market.
As of January 1, 2025, new regulations on the employment of foreigners will come into force in Poland. The Act introduces the obligation to employ on the basis of an employment contract (except for seasonal work), full electronicization of procedures, and stricter sanctions for illegal employment. The changes are intended to increase the protection of foreign workers, simplify formalities, and improve conditions on the labor market.
In 2025, significant changes to labor law were introduced in Poland, which have a significant impact on employers and employees.
From 1 January 2025, some entrepreneurs can use the cash PIT, i.e. settle revenues and costs only after actual payment. To choose this method, you must run a sole proprietorship, not exceed PLN 1 million in revenue in the previous year and not keep accounting books. The choice of the cash method should be reported to the head of the tax office by 20 February (or by the 20th day of the month after starting business during the year). The cash method is valid throughout the year and does not apply to, among others, companies or transactions with individuals who do not run a business. Cash PIT can improve financial liquidity, because the tax is paid only after the actual payment is received.
Tax changes in Poland from 2025 Cash PIT: Income tax payable only after receiving payment. Health insurance contribution: Reduction of the minimum contribution, savings for low-income entrepreneurs. Real estate tax: New definitions of buildings and structures, update of the IN-1 form. Excise tax: Increase in rates on tobacco products. JPK CIT: Mandatory Standard Audit File for CIT. VAT exemption: For small companies operating in the EU. Deposit system: Start in October 2025. The changes are to simplify the system and support entrepreneurs.
Changing your accounting firm at the beginning of the new year is the best time to avoid problems with documentation, costs and communication. Find out why it is worth getting your finances in order and starting cooperation on new, more favorable terms.
From January 2025, the minimum wage in Poland will increase to PLN 4,666 gross, which will support employees against inflation and improve the quality of life of 3.1 million people.
DAC7 Directive: New Challenges for Digital Platform Operators
