Tax news - Outsourced.pl

30 September 2026
PIP tax sanctions after B2B reclassification – can the Polish tax authorities apply them?
12:56 Bydr Piotr Sekulski InPublishing
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Does the reclassification of a B2B or civil-law contract into employment by the Polish National Labour Inspectorate automatically trigger PIP tax sanctions? It should not. Where the cooperation was documented, remuneration disclosed and taxes and social security contributions settled, there are strong arguments for distinguishing contractual misclassification from undeclared employment. However, the Polish Ministry of Finance has not completely ruled out the tax risk.

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23 September 2026
Short-Term Rental Taxation – Will Business Registration Be Required?
11:08 Bydr Piotr Sekulski InLump sum of taxation
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Will short-term rental taxation in Poland require property owners to register a business after the proposed legislation enters into force? Not automatically. The bill does not directly amend Polish tax legislation, while the tax authorities’ current approach still allows many arrangements to be treated as private rentals subject to lump-sum taxation. However, the new definition of hotel services may result in stricter scrutiny. The actual scope of services provided to guests should remain decisive.

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14 September 2026
Benefits for contractors – a company cost and B2B income?
21:22 Bydr Piotr Sekulski InBusiness
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Can benefits for contractors, such as medical packages, sports cards or language courses, be treated as tax-deductible costs by a Polish company? Yes, but the latest position of the Polish tax authorities indicates that they should form part of the agreed terms and economic settlement under the B2B relationship. At the same time, the value of the benefit may constitute taxable business income for the contractor. This does not necessarily mean that accepting the benefit is no longer worthwhile.

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7 September 2026
Lump-sum tax changes for 2027 – our comments in Rzeczpospolita and Prawo.pl
07:09 Bydr Piotr Sekulski In12% lump sum
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Will the planned lump-sum tax changes affect only the highest-earning entrepreneurs? No. A lower revenue threshold may exclude businesses with high turnover but low margins from the Polish lump-sum tax on recorded revenue. I discussed the consequences of the draft legislation with Rzeczpospolita and Prawo.pl.

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24 August 2026
Lump-sum tax changes – our comment for Money.pl
11:14 Bydr Piotr Sekulski In12% lump sum
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Will the proposed lump-sum tax changes affect only Poland’s highest-earning entrepreneurs? No. Reducing the revenue threshold from EUR 2 million to EUR 250,000 could also affect smaller businesses with high turnover but low profit margins. I discussed the consequences of this proposal in an interview with Money.pl.

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20 August 2026
B2B Contract Reclassification – Our Publications
07:35 Bydr Piotr Sekulski InBusiness
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Does B2B contract reclassification mean that every long-term contract will automatically become an employment contract? No. What matters are the actual conditions under which the services are performed, rather than the title of the agreement. In its latest article, Wyborcza.biz discusses the first interpretation issued by the Polish Chief Labour Inspector concerning B2B contracts in the IT sector. Earlier, we commented in “Rzeczpospolita” on the tax consequences of treating a self-employed contractor as an employee.

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12 August 2026
R&D relief documentation – our article in Prawo.pl
07:24 Bydr Piotr Sekulski InCIT
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Is the fact that a project is innovative or technologically advanced sufficient to claim the Polish R&D tax relief? No. A taxpayer must also demonstrate that the work actually meets the statutory criteria for research and development activity. This is why R&D relief documentation is so important.

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4 August 2026
Agency permanent establishment of a US company in Poland – when does the risk arise?
16:23 Bydr Piotr Sekulski InCIT
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An agency permanent establishment of a US company may arise in Poland where a person acting for the US enterprise has and habitually exercises authority to conclude contracts in its name. The assessment should not, however, be limited to the wording of the relevant agreements. The actual role of the individuals operating in Poland must also be reviewed.

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31 July 2026
IP Box correction – our comment for Rzeczpospolita
18:27 Bydr Piotr Sekulski InCIT
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An IP Box correction may enable a business owner to apply the preferential 5% tax rate to income earned in previous years and recover the resulting tax overpayment. This issue was recently discussed by Rzeczpospolita, with several comments from Dr Piotr Sekulski, tax adviser at Outsourced.pl.

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10 July 2026
B2B Contract Audits – PIP May Alert the Tax Authorities
13:45 Bydr Piotr Sekulski InBusiness
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B2B contract audits may not end with a decision issued by the Polish National Labour Inspectorate, or PIP. Information gathered by labour inspectors may also be shared with the tax authorities and the Social Insurance Institution, ZUS. This may lead to a review of the previous tax and social security settlements of both the company and the self-employed contractor.

Rzeczpospolita published an article featuring our commentary on the tax consequences of reclassifying a B2B relationship as employment. The topic was also highlighted on the front page of the newspaper’s 7 July 2026 edition.

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My name is Piotr Sekulski. I am a Polish tax advisor (entry no. 13740), Doctor of Law from the Jagiellonian University and founder of Outsourced.pl.

I specialize in tax advisory for the IT sector, B2B contractors, founders, technology companies and internationally mobile individuals. I advise clients on lump-sum taxation, PIT, CIT, VAT, Polish tax residency, RSU/ESOP taxation, R&D relief, IP Box, 50% tax-deductible costs and international tax matters.

I gained professional experience in tax advisory firms such as PwC, Thedy & Partners and CRIDO. I have advised on several hundred tax projects for the IT sector, new technologies and creative industries.

In response to numerous inquiries from our clients, we decided to launch a Tax Blog. We discuss current issues regarding the taxation of creative industries and the IT sector. Bearing in mind that that tax law, general law and accounting consist of hundreds of unclear and interrelated regulations, we try to organize the most important information and provide it in an accessible way.

We do not advise on the blog! This blog is supposed to be a source of information - however, each case should be approached individually. For a tax advice, please visit our website.

PIP tax sanctions after B2B reclassification – can the Polish tax authorities apply them?

Short-Term Rental Taxation – Will Business Registration Be Required?

Benefits for contractors – a company cost and B2B income?

Lump-sum tax changes for 2027 – our comments in Rzeczpospolita and Prawo.pl

Lump-sum tax changes – our comment for Money.pl

B2B Contract Reclassification – Our Publications

R&D relief documentation – our article in Prawo.pl

Agency permanent establishment of a US company in Poland – when does the risk arise?

IP Box correction – our comment for Rzeczpospolita

B2B Contract Audits – PIP May Alert the Tax Authorities

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