Poland in 2026: Navigating Key Business and Legal Changes
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Significant Legal and Regulatory Updates for 2026
2026 is poised to be a pivotal year for businesses operating in Poland, marked by significant changes in labor laws, tax regulations, and digital infrastructure. Understanding these shifts is crucial for compliance and strategic planning.
Immigration Law Changes
The law governing the employment of foreign nationals, enacted in 2025, will fully take effect in 2026. These changes necessitate a significant reorganization of hiring processes, with increased electronic procedures, new formal obligations, enhanced oversight, and higher penalties. As Michał Wysłocki, an expert at EY Poland, emphasizes, “2026 will be a test for employers in the area of immigration compliance. The changes introduced in 2025 have tightened procedures, increased the number of obligations and sanctions, and limited access for foreign nationals to the labor market.” Source: ABSL.pl
Changes to the State Labor Inspectorate (PIP)
Amendments to the Act on the State Labor Inspectorate are underway. The latest draft proposes that the Chief Labor Inspector will be unable to issue individual interpretations if administrative proceedings are already pending against the employer with PIP or ZUS (Social Insurance Institution). Automatic transfer of interpretations to ZUS and KAS (Customs and Tax Service) is also planned. Furthermore, the inclusion of supporting documents with interpretation requests will be explicitly permitted. Source: Gazeta Prawna
KSeF Implementation – VAT Invoicing
The Ministry of Finance has confirmed that the deadline for mandatory KSeF (National e-Invoicing System) adoption remains April 1, 2026. From this date, businesses issuing monthly invoices exceeding 10,000 PLN will be required to use KSeF. Entities below this threshold will be included from January 1, 2027. Source: Gazeta Prawna
Currently, KSeF 2.0 and the KSeF application lack the functionality to report fraudulent invoices. While the Ministry of Finance initially planned to implement this feature by February 1, 2026, it is now expected around April 1, 2026. This delay raises concerns among businesses regarding the potential for widespread issuance of false documents using other parties’ data. Source: Gazeta Prawna
Key Dates and Deadlines
- March 2, 2026: Deadline for submitting PIT-11 forms.
- End of 2026: Last year to benefit from the robotics investment allowance.
Robotics Investment Allowance
2026 is the final year to take advantage of the robotics investment allowance, allowing taxpayers to deduct 50% of costs related to the purchase, implementation, and training associated with industrial robots and their equipment. This benefit applies to both PIT and CIT taxpayers, with the ability to carry forward unused amounts for up to six years, potentially covering 150% of expenses. A bill to extend the allowance is currently under consideration in the Sejm. Source: Rzeczpospolita
EY Poland: Your Partner for Success
With over 5,000 specialists in 7 cities – Warsaw, Gdańsk, Katowice, Kraków, Łódź, Poznań, and Wrocław – and a Shared Services Center, EY Poland is well-equipped to support your business through these changes. We connect exceptional people to build a better working world.
Explore our services, including:
- EY wavespace
- Training from EY Academy of Business
- EY PrimeTax Solutions
- Sanctions – Online Store
Contact us today to learn how our analysis and services can support your business and industry in navigating these transformations.
