For international IT companies operating in Poland, key changes in 2026 center around the digitalization of audits and stricter oversight across various sectors. The regulatory focus of Polish authorities—the National Revenue Administration (KAS), the National Labour Inspectorate (PIP), and the Social Insurance Institution (ZUS)—has decisively shifted toward analyzing and uncovering the actual business model. In other words, what is scrutinized in Poland first and foremost now is the real allocation of functions, control, and risks, rather than just the wording of contracts and other documentation.
Below is a responsibility map and a breakdown of critical control points for each member of the company’s executive management. This map has been developed based on current Polish legal realities and
REVERA Law Group’s experience in providing legal support to technology businesses.
IT Business in Poland 2026