Poland in 2026: Eight Key Changes for Business

• Why this matters and why it is timely
• Inside the guide:
•  
• Additionally
• Practical focus

Poland’s regulatory environment enters 2026 in a state of significant fragmentation and legal instability. Presidential vetoes, delays in the implementation of European Union rules, and the overlap of digital compliance requirements are creating a complex—and often inconsistent—legal landscape for companies operating on the Polish market.

Why this matters and why it is timely

For businesses, the key issue is not a lack of regulation, but rather the lack of alignment and the unpredictability of how regulation is applied.

Companies are facing a situation where:

• EU rules formally apply but have not been fully implemented into domestic law;

• certain reforms have been blocked or postponed due to presidential vetoes;

• digital requirements (tax, AML, ESG, data compliance) duplicate one another or conflict;

• enforcement may begin abruptly even where legislative clarity remains incomplete.

In such circumstances, the risk of non-compliance increases even for bona fide market participants.

REVERA Polska has prepared a guide that systematically analyses eight key changes that will be of the greatest practical relevance to businesses in Poland in 2026.

Inside the guide:

I. Mandatory electronic invoicing in KSeF
A detailed overview of the launch of the KSeF system and what this process will look like.

 

II. Expanded powers of the Labour Inspectorate to reclassify B2B relationships
An analysis of new approaches to inspections of contractors and self-employed individuals, and the risks of reclassification of B2B arrangements as employment relationships.

 

III. Family foundations: a temporary reprieve instead of reforms
A temporary political pause: what to expect and what steps should be taken.

 

IV. Poland’s unique position in the regulation of cryptoassets
Poland’s approach to crypto regulation against the background of EU-wide rules, areas of legal uncertainty, and the consequences for crypto businesses.

 

V. IP Box: tightening is postponed, but risks remain
What the legislative pause means for IP-oriented companies and the increased scrutiny of IP Box application.

 

VI. Targeted but material changes in corporate law
A review and clarification of certain procedural matters affecting company governance, the structure of corporate bodies, and corporate procedures.

 

VII. JPK_CIT as the new reality of corporate tax audits
A shift to expanded digital reporting and the use of JPK_CIT as a supervisory tool by the tax authorities.

 

VIII. Real estate tax reform
A change in the approach to taxing business assets and the impact of the reform on ownership structures.

 

Additionally

Three changes that often remain out of focus but may significantly affect the tax burden, compliance, and business resilience.

Practical focus

The guide is not limited to describing the rules. In each section:

• we show where risks may arise in practice;

• we explain what enforcement may look like;

• we provide guidance on which processes should be reviewed now.

Download the full guide to gain a complete understanding of the regulatory changes in Poland for 2026 and to avoid unexpected legal and tax consequences.

Authors: Inna Semenova, Kamal Terekhov, Alexander Skirpan.