Poland

Market Overview

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Poland, strategically located in the heart of Europe, offers a dynamic and robust environment for business.

The nation boasts a stable economy, a skilled workforce, and a welcoming attitude towards foreign investment. This article delves into the essential aspects of doing business in Poland, from its economic landscape and investment incentives to practical tips for navigating the Polish business environment.

Economic Landscape of Poland

A Growing Economy

Poland has demonstrated impressive economic growth over the past few decades. The country's GDP has been steadily rising, positioning Poland as one of the fastest-growing economies in Europe. This growth is driven by various factors, including a large domestic market, robust export performance, and significant foreign direct investment (FDI). Poland's strategic location also makes it a gateway for accessing both Western and Eastern European markets.

Key Industries

Several industries stand out as particularly strong and promising in Poland:

  1. Manufacturing: Poland has a well-developed manufacturing sector, particularly in automotive, electronics, and machinery.
  2. Information Technology: The IT sector is booming, with numerous startups and established companies operating in software development, cybersecurity, and IT services.
  3. Renewable Energy: Poland is increasingly investing in renewable energy sources, such as wind and solar power, in response to the global shift towards sustainability.
  4. Logistics and Transportation: Given its central location in Europe, Poland is a critical logistics hub, with a well-developed infrastructure network.
  5. Food and Agriculture: The country has a rich agricultural tradition and is a significant exporter of food products.

Investment Incentives

Government Support

The Polish government is keen on attracting foreign investment and offers various incentives to facilitate this. These incentives are designed to support new businesses and foster economic growth.

  1. Special Economic Zones (SEZs): Poland has established numerous SEZs across the country. Businesses operating within these zones benefit from tax exemptions and other financial incentives. The zones are strategically located to maximise logistical advantages and are equipped with modern infrastructure.
  2. Investment Incentives: Various forms of support are available for foreign investors, including grants, tax reliefs, and subsidies. These incentives are often targeted at specific sectors that the government aims to develop further, such as high-tech industries and renewable energy.
  3. European Union Funds: Poland, as a member of the European Union, benefits from substantial EU funding. These funds are directed towards infrastructure development, innovation, and regional development, providing additional support for businesses.

Legal and Regulatory Framework

Poland has a transparent and business-friendly legal system. The country has implemented numerous reforms to simplify business operations and enhance the ease of doing business. Key aspects include:

  1. Company Formation: The process of establishing a company in Poland is straightforward. Investors can choose from various types of business entities, including:
  • companies: a limited liability company (in Polish: spółka z ograniczoną odpowiedzialnością) and a joint-stock company (spółka akcyjna);
  • partnerships: general partnership (spółka jawna), professional partnership (spółka partnerska), limited partnership (spółka komandytowa), partnership limited by shares (spółka komandytowo-akcyjna);
  • civil law partnership (in Polish: spółka cywilna);
  • one-person business activity (in Polish: jednoosobowa działalność gospodarcza).
  1. Taxation: Poland offers competitive corporate tax rates and has signed numerous double taxation treaties with other countries to avoid tax duplication for international businesses.
  2. Labour Law: The labour market in Poland is flexible, with regulations designed to protect both employers and employees. The workforce is highly skilled, particularly in technical and engineering fields.

Polish Regions: Opportunities and Characteristics

Poland is divided into 16 administrative regions (known as voivodeships), each with its unique economic profile and investment opportunities. Here's an overview of some key regions:

Warsaw (Masovian Voivodeship)

While being the capital, Warsaw is the financial and economic heart of Poland. It is home to many international companies and offers a vibrant business environment with excellent infrastructure and a high-skilled workforce.

Kraków (Lesser Poland Voivodeship)

Kraków is known for its strong position in the IT and technology sector. The city boasts numerous tech parks and innovation hubs, making it an attractive destination for tech startups and established companies alike.

Wrocław (Lower Silesian Voivodeship)

Wrocław is a major industrial and academic centre. It has a thriving manufacturing sector and is home to many universities and research institutions, fostering a strong environment for innovation and development.

Gdańsk (Pomeranian Voivodeship)

Gdańsk, a key port city on the Baltic Sea, is crucial for maritime trade and logistics. The region also has a growing IT sector and offers significant opportunities in shipbuilding and marine industries.

Poznań (Greater Poland Voivodeship)

Poznań is known for its strong industrial base, particularly in automotive and machinery manufacturing. The city is also the venue for many international trade fairs, which increases its business potential.

Practical Tips for Doing Business in Poland

Navigating the Legal and Regulatory Environment

  1. Business Registration: Registering a business in Poland involves several steps, including obtaining a REGON (business identification number), registering for VAT, and setting up a bank account. Engaging a local legal advisor can simplify this process.
  2. Employment Regulations: Understanding local employment laws is crucial. This includes knowledge of employment contracts, working hours, and employee rights. Offering competitive salaries and benefits can help attract and retain skilled workers.

State Labour Inspectorate Action Plan for 2024

The Chief Labour Inspector has presented the State Labour Inspectorate’s action plan for 2024. As announced, the State Labour Inspectorate plans to carry out 60,000 inspections this year and will cover at least 35,000 entities with various forms of preventive measures.

During inspections, the Inspectorate will check, among other things, compliance with regulations on remote work and regulations resulting from the implementation of the so-called work-life balance directives. In terms of occupational health and safety, the inspectorate plans to inspect renewable energy industries, heating plants and combined heat and power plants, as well as industries involved in the storage, sale and processing of metal scrap.

More information: HR Newsletter by SK&S law firm, February 2024

Obligation to adapt workstations to new health and safety requirements

In accordance with the November amendment to the Ordinance on occupational health and safety at workplaces equipped with screen monitors, employers have had to adapt workstations to the new requirements before 17 May 2024.

Workstations of employees using laptops for at least half of the daily working hours must be supplemented with a desktop monitor or stand that allows the screen to be positioned so that its top edge is at eye level, and an additional keyboard and mouse.

In addition, at the employee's request, workstations can be equipped with a footrest. The previous obligation to reimburse employees for corrective glasses has been expanded to include reimbursement for contact lenses.

Draft law on extending maternity leave

In mid-April 2024, the Sejm received a bill to amend the Labour Code and certain other laws, according to which it is planned to extend maternity leave by the total duration of the child's hospitalisation after leaving the hospital or other treatment facility by mother, up to a maximum of 24 weeks. The draft stipulates that the right to extend maternity leave will also be transferable to the child's father.

The amendment is intended to allow parents of premature babies an adequate period of care for a child who is hospitalised for the first weeks of life. Currently, the draft is at the consultation stage in the Sejm.

Works on law implementing EU directive on adequate minimum wages

According to press reports, the Ministry of Family, Labour and Social Policy is working on a law implementing the directive on adequate minimum wages. The directive indicates that a minimum wage is considered adequate if it is fair in relation to the distribution of wages in a member state and ensures a decent standard of living for full-time employees. The directive was adopted in 2022, and member states have until 15 November 2024 to implement it.

As announced by the Ministry of Labour and Social Policy, there are plans to change the concept of minimum wage so that it applies only to the basic wage, i.e. salary without bonuses and allowances. Employers must be prepared for many changes in this regard. We are left waiting for the publication of the draft law.

More information: HR Newsletter by SK&S law firm, May 2024

Draft law on collective bargaining agreements and collective agreements

At the end of June 2024, a draft law on collective bargaining and collective agreements has been published on the website of the Government Legislation Centre. The draft law assumes:

  • Expansion of the catalogue of matters regulated by collective bargaining agreements;
  • Introduction of a specific duration for collective bargaining agreements: (i) 5 years for a company collective bargaining agreement, and (ii) 10 years for a multi-employer collective bargaining agreement;
  • Introduction of electronic notification to the National Register of Collective Bargaining Agreements to simplify registration;
  • Support for a mediator in the course of negotiating the agreement;
  • Introduction of a fine or restriction of liberty for non-compliance with the provisions of the Law, including for failure to comply with information or registration obligations.

As we read on the Council of Ministers' website, the aim of introducing the regulation is to revitalise the negotiations and increase the use of collective agreements, as well as to balance the expectations of trade unions representing employees and employers and their organisations. Adoption of the draft law by the Council of Ministers is planned for the third quarter of 2024.

Determining trade unions headcount

By 10 July 2024, company trade union organisations must have submitted information to employers on the number of their members as of 30 June 2024. Should the employer doubt the number of trade union members, the employer may raise an objection in writing within 30 days from the date the information is submitted.

If the above obligation is not fulfilled, the trade union loses its power to represent employees in terms of both collective and individual interests. This means that if the employer have not obtained the information on the number of members by 10 July, the employer is able to take actions on its own – actions which normally require cooperation with the trade union.

More information: HR Newsletter by SK&S law firm, July 2024

The implementation date of the Law on the Protection of Whistleblowers

The Law on the Protection of Whistleblowers of 14 June 2024 has been published, which means that it will enter into force (with certain exceptions) on 25 September 2024.

The Polish Parliament (Sejm) adopted the Law on the Protection of Whistleblowers, which aims to protect all whistleblowers regardless of the basis and form of their work. The new regulations implement a directive of the European Parliament and the EU Council, which should have been introduced by Poland more than two years ago. The Act is now proceeded through the Senate, after which it will await the President's signature and its publication in the Journal of Laws. The Act will enter into force three months after its promulgation, which could be in the last quarter of 2024.

Who is affected (by implementation of an internal notification procedure): Entrepreneurs with at least 50 employees in gainful employment (irrespective of the basis of employment) will be required to implement a whistleblowing and follow-up procedure (hereafter: ‘internal notification procedure’).

What does it apply to: A breach of the law, under the Act, is an act or omission that is unlawful or intended to circumvent the law relating to, inter alia, labour law, corruption, public procurement, environmental protection, consumer protection, security of information and communication networks and systems, protection of privacy and personal data; and constitutional freedoms and rights of man and citizen.

Capital groups Private entities belonging to a capital group will be able to establish a common procedure for internal reporting, provided that the activities performed comply with the Whistleblower Protection Act.

More information: SK&S Report on the Law on Protection of Whistleblowers, May 2024

  1. Compliance and Reporting: Ensure compliance with Polish accounting standards and tax regulations. Regularly updating financial records and timely tax filings are essential to avoid legal issues. Tax law in Poland is intricate and frequently changes. To minimise tax risks and avoid disputes, taxpayers should establish internal procedures, including vetting business partners before engaging in transactions. It's crucial for taxpayers to stay updated on legislative changes.

For instance, starting from 1 July 2024, VAT taxpayers in Poland must use the structured invoice system within the National e-Invoice System (KSeF). The above system is mandatory for taxpayers established or having its fixed establishment in Poland in B2B transactions.

  • "Active" taxpayers must have implemented KSeF from 1 July 2024;
  • "Exempt" taxpayers must implement the National e-Invoice System from 1 January 2025.

What is important, the mere VAT registration in Poland does not create a fixed establishment and therefore does not trigger obligation to implement KSeF.

Rules to apply to issuing structured e-invoices

  • The structured e-invoices should document both domestic (Polish) supplies of goods and services, and international transactions (including IC supply of goods, exportation of goods and services).
  • Reporting more information compared to standard invoices.
  • Necessity to get the access to KSeF:

– using a qualified electronic signature or stamp;

– with the use of a trusted signature (ePUAP);

– using a token generated by KSeF;

– based on the taxpayer notification to use KSeF.

  • Obligation to notify the tax office of persons authorised to access KSeF and authorised to access issued invoices.
  • In the interim period (until the end of June 2024) the acceptance of the invoice recipient has been required. In case of non-acceptance, the invoice can be sent in an agreed format.
  • Invoices prepared in the financial and accounting system and then sent to KSeF through an app interface (facilitation for micro-entrepreneurs using the MF e-Mikrofirma application).

More information: Article on e-Invoices by SK&S law firm, October 2023

Investment Opportunities and Risks

  1. Emerging Sectors: Identify emerging sectors and niches within the Polish market. Sectors such as renewable energy, IT, and biotechnology offer significant growth potential.
  2. Market Research: Conduct thorough market research to understand local consumer behaviour, market trends, and competitive landscape. This can help tailor products and services to meet local demands.
  3. Risk Management: Assess potential risks, including economic fluctuations, regulatory changes, and geopolitical factors. Developing a robust risk management strategy is essential for long-term success.

Future Outlook

Poland's business environment continues to evolve, with ongoing investments in infrastructure, innovation, and sustainable development. The government's commitment to economic growth, combined with the country's strategic location and experienced workforce, positions Poland as an attractive destination for international business.

Trends to Watch

1. Digital Transformation: The acceleration of digital transformation across various sectors presents new opportunities for businesses, particularly in IT, fintech, AI and e-commerce.

Artificial Intelligence in compliance with the law

Our experience shows that clients are increasingly interested in applying solutions based on artificial intelligence (AI) to streamline their work and gain a competitive advantage. However, plans to implement AI are accompanied by concerns regarding legal compliance, especially given that EU regulations that explicitly address the issue of artificial intelligence are not finalised yet.

Currently, there is no universally applicable legislation imposing specific obligations in connection to AI. However, this lack of regulation is not expected to last long. The finalisation of the basic act – the Regulation of the European Parliament and of the Council laying down harmonised rules on artificial intelligence (artificial intelligence act) and amending certain union legislative acts ("AI Act") – is scheduled still for this year. The Commission, the Parliament and the Council are currently negotiating the final wording of the AI Act in the course of a so-called "trilogue". The regulation will primarily impose obligations on providers of AI systems, as well as on entities using AI systems which are under their control.

The most common doubts about AI

Notwithstanding the regulations which specifically concern AI, using AI should also be analysed in light of the regulations which are already in place. The most frequently raised questions concern the following issues:

  • determining who is entitled to the rights to AI-generated materials (completions) and determining the rules for using such materials, including identifying consequences of combining such completions with the client’s own solutions;
  • determining the entity liable for intellectual property rights violations which are a result of using AI solutions and using completions/materials created by generative AI (e.g. determining which entity is responsible for claims of copyright infringement of entities whose materials were used to train models);
  • potential access of the AI system provider to data which is entered into the model, particularly in the course of analysing and filtering content to verify if the system is used properly (e.g. if it is used for a dangerous purpose);
  • using client data to further train the models of the provider;
  • GDPR compliance, in particular with regard to respecting the rights of data subjects and implementing the requirements related to automated data processing (including profiling), as well as the problem of providing false personal data in the output generated by AI solutions.

Implementing AI is already possible

Despite many valid points regarding the risks of using AI, what is common for new technologies, it should not be assumed, without further analysis, that implementing such systems in an organisation is currently not possible, particularly given the still-ongoing work on the AI Act. The regulations which are in force in Poland do not generally prohibit the use of such solutions. However, it is important to approach this topic thoroughly, including by properly defining the rights and obligations of the user and the AI solution provider, defining the ways in which AI solutions can be used in the organisation as well as adjusting internal procedures. Many entities are already using this technology in their daily work, showing many interesting applications of AI (e.g. efficient document review, performing summaries and analysis of large amounts of text) and how many further benefits it can bring.

More information: Article on AI regulations by SK&S law firm, September 2023

2. Green Economy: Poland's shift towards a green economy, driven by EU regulations and global sustainability goals, opens avenues for investment in renewable energy, green technologies, and sustainable practices.

A tool to achieve the EU's climate and emissions reduction targets. The Industrial Emissions Directive (IED)

On 12 April, the EU Council adopted the revised Industrial Emissions Directive (IED). The revised Directive is another tool to achieve the EU's climate and emissions reduction targets set out in the European Green Deal. The new rules aim to increase the effectiveness of legal mechanisms to reduce emissions and introduce stricter environmental requirements. For plant operators, the revision of the Directive may pose a significant challenge due to the requirement to significantly reduce emissions and the potential costs of retrofitting plants.

Previously, the scope of the Directive covered power plants, refineries, waste treatment plants and large intensive livestock farms. Following the amendments, the scope of the Directive will be extended to include: large-scale battery production facilities, more types of large intensive pig and poultry farms and metal ore mining activities.

The amended Directive provides for a derogation from the requirement for integrated permits and the possibility of including poultry or pig installations in the notification system. Under the new legislation, integrated permits for industrial installations will be issued electronically through an electronic permitting system. The electronic system should be in place by 2035 at the latest.

Large installations operate on the basis of a permit issued by national authorities based on a standard – Best Available Techniques (BAT). The permit defines the allowable polluting emissions from the installation, based on BAT conclusions.

In practice, national authorities have usually set the maximum permissible emission standards as set out in the BAT conclusions. The new legislation introduces a change in this respect and requires national authorities to consider whether the emission level provided by the applicant (usually the maximum possible) could be more stringent. This could lead to a more stringent emission limit value.

The revised Directive also introduces a new concept of environmental performance limit values to be set by the competent authorities in the permit for the construction and operation of the installation. Permits issued before the entry into force of the provisions of the amended Directive will have to be updated within 4 years of the publication of decisions on BAT conclusions published after the entry into force of the amended Directive.

The Directive has not yet been published in the Official Journal of the EU (publication is expected in the near future), the legislation will enter into force on the 20th day after publication. Member States will have 22 months to transpose the provisions into national law.

More information: Article on the Industrial Emissions Directive by SK&S law firm, June 2024

Integration of multiple renewable energy sources (RES) installations at a single connection point (cable pooling)

As of 1 October 2023, the Act of 17 August 2023 amending the Renewable Energy Sources Act and certain other acts (Journal of Laws 2023, item 1762) came into force ("Amendment"). The said Amendment set out the new framework for the cable-pooling that would allow generators to connect several renewable energy sources installations (RES) to the electricity grid at a single connection point with a rated voltage higher than 1 kV.

More information: Article on the Renewable Energy Sources (RES) Act by SK&S law firm, September 2023

3. Infrastructure Development: Continued investment in infrastructure, including transportation, logistics, and telecommunications, will enhance Poland's connectivity and business potential.

In the realm of logistics, Poland's strategic location at the crossroads of major European trade routes has positioned it as a critical hub for warehousing and distribution. Investments in rail freight corridors and multimodal logistics centres are further strengthening its role in international supply chains. The expansion and modernisation of seaports, particularly in Gdańsk and Gdynia, are boosting Poland's capacity to handle increasing volumes of maritime trade. Their role is growing not only in terms of trade and goods transport. The Baltic Region is also becoming an increasingly important gateway for Poland in energy matters.

Telecommunications infrastructure is also seeing robust development, with efforts to expand broadband access and improve digital connectivity. The rollout of 5G networks is expected to enhance technological innovation and support the growth of the digital economy.

Challenges Ahead

  1. Regulatory Changes: Keeping abreast of regulatory changes at both national and EU levels is crucial for businesses to remain compliant and competitive.
  2. Economic Volatility: While Poland's economy is robust, businesses must be prepared for potential economic volatility, both domestically and globally.
  3. Talent Retention: Attracting and retaining top talent remains a challenge, particularly in high-demand sectors such as IT and engineering. Investing in employee development and offering competitive compensation can mitigate this risk.

Conclusion

Poland offers a compelling environment for business, characterised by a growing economy, strategic location, and supportive government policies. By understanding the local business culture, navigating the regulatory landscape, and leveraging available resources, foreign investors can successfully establish and expand their businesses in Poland. As the country continues to develop and deploy innovation, the opportunities for investment and growth are boundless.

Reference:

  • Polish Investment & Trade Agency (PAIH), Why Poland?:

https://www.paih.gov.pl/en/why_poland/

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Baker Tilly Legal Poland advised SICK sp. z o.o. on the lease agreement in the Campus 160 complex in Warsaw

The Baker Tilly Legal Poland team advised SICK sp. z o.o. on the negotiation and conclusion of a lease agreement for office space in the “Campus 160” complex, located at Aleje Jerozolimskie 160 in Warsaw. The agreement covers the lease of office space with a total area of over 800 square meters, as well as several parking spaces in the building’s underground garage. The landlord is Orange Polska S.A. Baker Tilly Legal Poland also supports the client in further matters related to the implementation of the lease agreement, in particular with respect to establishing and obtaining the required security. The transaction on behalf of Baker Tilly Legal Poland was led by Piotr Łaska, Partner in the Real Estate team. SICK sp. z o.o. is part of the international SICK Group, one of the world’s leading manufacturers of sensors and industrial automation solutions. The company provides advanced technologies used, among others, in production process automation, logistics, and industrial safety systems.   MEDIA CONTACT: Diana Stachera Marketing, BD & PR Manager TPA Poland/Baker Tilly TPA/Baker Tilly Legal Poland Tel: +48 889 055 570 E-mail: [email protected]   Karolina Zarzycka Audit Marketing & BD Coordinator TPA Poland/Baker Tilly TPA/Baker Tilly Legal Poland Tel: +48 889 055 553 E-mail: [email protected] *** ABOUT BAKER TILLY LEGAL POLAND / TPA POLAND / BAKER TILLY TPA Baker Tilly Legal Poland, Baker Tilly TPA and TPA Poland are trade names of Baker Tilly Gajda Legal sp.k., Baker Tilly TPA sp. z o.o. and TPA sp. z o.o. sp.k. These companies are members of the global Baker Tilly International Ltd network, within which each member firm is a separate and independent legal entity. Baker Tilly International is one of the largest global networks of independent consulting firms. As a member of Baker Tilly International, we combine the advantages of integrated, interdisciplinary "one-stop-shop" services with local expertise and the reach of an international advisory group. TPA is a leading international consulting group offering comprehensive business advisory services in 12 countries in Central and Southeastern Europe. In Poland, TPA is among the largest consulting firms. We provide international corporations and large domestic enterprises with effective business solutions in the areas of tax advisory, accounting and payroll outsourcing, real estate advisory, HR consulting, as well as audit and business advisory under the Baker Tilly TPA brand. A natural complement to our interdisciplinary services is legal support, which we offer under the Baker Tilly Legal Poland brand. www.tpa-group.pl www.bakertilly.pl
Baker Tilly Legal Poland - April 1 2026
Press Releases

GESSEL builds one of the strongest competition law practices on the market. Instytut Prawa Konkurencji team joins the firm

GESSEL has significantly strengthened its Competition and consumer law team, further developing one of the most experienced regulatory practices on the Polish market. Three highly regarded lawyers – Dr Monika Bychowska, Maria Mrówka, and Elżbieta Witkowska-Grochowalska – have just joined the team led by Partner Bernadeta Kasztelan-Świetlik. The new team members bring many years of experience gained both at the Office of Competition and Consumer Protection (UOKiK) and at Instytut Prawa Konkurencji, a boutique outfit cofounded by them after leaving the former. Onboarding of these three lawyers ensures the continuation of services previously provided to Instytut Prawa Konkurencji clients within GESSEL’s structures. This guarantees uninterrupted legal support and access to a team that has been setting advisory standards in competition and consumer law for years. The new seven-member GESSEL team combines unique regulatory experience with transactional and litigation expertise. The firm’s lawyers support clients not only in antitrust proceedings and merger control cases, but also in consumer law compliance audits, day-to-day regulatory advice, and during dawn raids conducted by UOKiK. Against the backdrop of increasing proactiveness and hard-line enforcement on the part of the competition authorities, such support has become a key element of effective legal risk management. “The inbound transfer of three highly experienced and market-recognised experts means that the team led by Bernadeta Kasztelan-Świetlik, formerly a long-standing Vice President of UOKiK, has become one of the strongest competition and consumer law practices on the Polish market. This move also strengthens our transactional support, demand for which has been growing significantly. This is reflected, for example, in the 2025 Mergermarket ranking, where we placed third in terms of the number of transactions advised on,” said Marcin Macieszczak, Managing Partner at GESSEL. Dr Monika Bychowska specializes in Polish and EU competition law and consumer law. Her experience covers cases involving competition-inhibiting agreements, abuse of dominant market position, merger control, and interactions between business enterprises and competition authorities. She has worked on highly complex matters, including systemic and cross-border cases, in both regulated and private markets. Between 1998 and 2009, she was associated with the Polish Office of Competition and Consumer Protection (UOKiK), including serving as Director of the Competition Protection Department from 2005 to 2009. Maria Mrówka specializes in competition and consumer protection, including proceedings concerning practices infringing collective consumer interests, anticompetitive agreements, and abuse of dominant market position. She has extensive experience in complex administrative and court proceedings, including cases before the Court of Competition and Consumer Protection, courts of appeal, and the Supreme Court. She has also worked on merger control cases. Her clients have included entities from both the private and public sectors. From 1996 to 2009, she worked at the Office of Competition and Consumer Protection. In 1999, she was appointed Deputy Director and, in 2005, Director of the Warsaw branch of the Office of Competition and Consumer Protection. Elżbieta Witkowska-Grochowalska specializes in competition and consumer law. She has extensive experience in assessment of anticompetitive practices and merger control. She has been involved in complex administrative and court proceedings, including cases before the Court of Competition and Consumer Protection, courts of appeal, and the Supreme Court. Between 1998 and 2009, she worked at the Polish Office of Competition and Consumer Protection, serving as Head of the Communications and Media Division and, as of 2004, as Deputy Director of the Competition Protection Department. “We are developing our practice in a way that directly addresses our clients’ real challenges. The intensity of antitrust and consumer enforcement requires experience which cannot build on theory only. That is why combining the competencies of the GESSEL team with the achievements of Instytut Prawa Konkurencji is a natural step. Equally important is the fact that we are welcoming fantastic people who bring energy, trust, and a shared commitment to quality,” said Bernadeta Kasztelan-Świetlik, Partner at GESSEL and Head of the Competition and consumer law practice. The latest strengthening forms part of GESSEL’s long-term growth strategy. For over 33 years, the firm has continuously provided legal services on the Polish market. Its team of more than 100 experts currently works across more than 20 practice areas, delivering comprehensive advice on the most complex legal and business projects. Contact: Adriana Niecko Director of Social Media and Events +48 22 318 6901 [email protected] About GESSEL: For over 30 years, GESSEL law firm has been a trusted partner for the business community both in Poland and internationally, offering a client-centric approach which adapts legal services to unique needs. By supporting clients at every stage of their company’s journey, from initial investments and day-to-day operations, through to strategic growth, tax structuring, and dispute resolution, GESSEL has earned a reputation as a comprehensive legal advisor committed to delivering efficiency and success. Drawing on extensive experience across various sectors – including finance, construction, real estate, food and beverage, transportation, retail, pharmaceuticals, energy, and IT – the firm is well-equipped to address the most demanding business matters, but also high-stakes litigation and complex arbitration proceedings. This versatility is reflected in GESSEL’s consistent presence at the top of both national and international legal rankings, underscoring the enduring trust its clients place in its expertise. A nearly 100-member team is renowned for delivering practical legal solutions that safeguard client interests, while also driving their projects forward with speed and precision. By combining multidisciplinary knowledge with a deep understanding of the business world, GESSEL ensures that every client benefits from comprehensive advice that supports their vision for success. Detailed information, including achievements and ranking positions, is available at www.gessel.pl.
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Employment

Commercial contracts and the National e-Invoicing System (KSeF) – changes to the contractual practices of businesses

National e-Invoicing System (KSeF) The National e-Invoicing System (KSeF) is a centralised system designed for issuing, sending, receiving and storing invoices. Beginning from 1 February 2026, it will gradually become mandatory for all businesses in Poland. The main idea behind KSeF is to fully digitalize the circulation of invoices and limit the number of ways in which they may be issued. From the moment it comes into place, invoices will, as a rule, only be considered valid and effectively delivered if they are sent and registered with the use of KSeF. Consequences for the contractual practices of businesses Ensuring a company’s compliance with the requirement of the universal use of the National e-Invoicing System turns out to be a task not only for finance but also for sales and purchasing departments. This is because the general change in invoicing rules will have a significant impact on the contractual practices of organisations, including, among others: the method of calculating the payment deadline, definition of the method and form of invoice delivery in the contract, contractual provisions setting out specific requirements for the content of an invoice, obligations to deliver attachments relating to an invoice and their identification. The time of receipt of an invoice in KSeF and payment deadlines As stated at the beginning, KSeF invoices will be considered effectively delivered as soon as they are registered in the system. Even though businesses will continue to be able to send each other documents with the content of the invoice (e.g. in PDF format), these will be just for ‘visualisation’ purposes. The invoice issued and delivered via KSeF will still be the only one that is binding and significant from the legal point of view. The above rule considerably alters the way payment deadlines are calculated, where the time limit begins to run from the date of delivery of the invoice (e.g. ‘... payable within 14 days of delivery of a correctly issued VAT invoice to the Buyer’). This is because, beginning from 1 February 2026, the deadlines will be calculated from the date of registration of the invoice in the KSeF system, irrespective of whether or not, and when, the ‘invoice visualisation’ is delivered by other means. Nevertheless, the method of calculating payment deadlines is not something over which the parties to the contract have no control. They can still agree on the starting point for calculating the payment deadline (e.g. the time of delivery of the ‘invoice visualisation’ or other accompanying documents). This, however, requires changes to the existing contracts and to the contract templates on the basis of which contracts will be concluded in the future. Special contractual provisions regarding the content as well as method and form of delivery of documents relating to an invoice Many businesses have special requirements as to the content of invoices delivered to them by their trading partners. In addition to the data specified by generally applicable laws, such invoices must also include the reference number of the contract from which the amount due arises, the purchase order numbers, or the cost centre identification. The format of invoices issued via KSeF will still allow such data to be entered, but it will be difficult to correct them if necessary. For this reason, it becomes even more important to clearly specify in the contract what data are to be included on the invoice and whether their absence means that the invoice has been issued incorrectly, i.e. that a corrective invoice is required. Irrespective of the content of an invoice, due to organisational requirements or the nature of the contract, it is often necessary to submit certain documents (e.g. statements, reports or confirmations) together with the invoice. Although KSeF will enable the issuance of the so-called ‘invoices with attachments’, their practical application may be limited (e.g. due to the required format of the attachment, i.e. XML). In view of this, organisations will face the challenge of specifying in more detail in the contract how exactly such attachments are to be delivered and linked to the invoice, and, very importantly, of determining the relationship between the time of delivery of the attachments and the invoice payment deadline. In consequence, in the case of more complex requirements regarding the content of an invoice and the documentation delivered with it (which frequently determines its correctness), the parties to the contract may agree on a procedure where the content of the invoice to be issued in KSeF is agreed and approved beforehand. Invoices for foreign trading partners A relation with a foreign trading partner, who is not required to use KSeF, does not release a Polish business from the obligation to issue an invoice in the system. The invoice should still be generated and registered in KSeF, and the only thing that changes is the method of its delivery, as it will be delivered as a ‘visualisation’ in a manner agreed with the trading partner in the contract. With this in mind, it is a good idea to consider including provisions in contracts with foreign partners that comprehensively describe the rules for issuing invoices in Poland and delivering their ‘visualisation’ to a trading partner. It is worth noting here that for a Polish business it is always the invoice registered in KSeF that is the binding accounting document, regardless of the content of the ‘visualisation’ delivered to a foreign partner. Invoices issued outside the system (the so-called offline mode) The regulations governing the National e-Invoicing System allow, under certain conditions (e.g. in the event of network problems or KSeF failure), invoices to be issued outside the system, subject to their subsequent registration in KSeF (the so-called offline mode). As in the case of contracts with foreign partners, it is advisable to consider setting out rules in the contract for the issuance and delivery of invoices in offline mode, including the determination of liability for inconsistencies between an invoice delivered outside the system and the one registered in KSeF, as well as liability for the consequences of delays in registering an invoice in KSeF after the failure has been rectified. Adapting contract templates to the requirements of specific organisations The areas of potential contractual arrangements proposed above are only examples of what a specific organisation may expect from the invoicing process. In order to comprehensively define the requirements of a business, it will be important for its finance and purchasing departments to cooperate in working them out. It cannot be ruled out that, due to an organisation's standards and the nature of contracts it enters into, no major alteration to its current contractual practices will be necessary or, quite the contrary, there will be a need for a radical change and the development of new organisational standards. If you have any questions or concerns, or if you are simply wondering what your first step should be regarding your organisation's contractual standards, please do not hesitate to contact us.
Wiewiórski Legal - January 26 2026
Employment

A DRAFT LAW IMPLEMENTING THE EQUAL PAY AND PAY TRANSPARENCY DIRECTIVE IN POLAND

On 16 December 2025, the Polish Government Legislation Centre published a draft law on strengthening the enforcement of the right to equal pay for men and women for equal work or work of equal value. The law implements in Poland Directive (EU) 2023/970 of the European Parliament and of the Council, known as the ‘equal pay and pay transparency directive’. The planned regulations are in line with the proposed key provisions announced in late November/ early December, and their main objective is to eliminate the gender pay gap. According to Eurostat data, in 2023, this gap in Poland was 7.8%, i.e. less than the EU average of 12.0%. The draft law imposes new requirements on employers and broadens the scope of employees' rights relating to pay equality and transparency. In addition, the powers of state authorities that supervise the implementation of the equal pay principle will be increased. The key issues covered by the draft law include: the obligation to conduct a job evaluation and determine categories of employees on the basis of criteria adopted by the employer, transparency in determining pay levels and pay progression, the obligation for employers to prepare a pay gap report (mandatory for employers with at least 100 employees) and submit it to the monitoring body (every three years for employers with 100 to 249 employees, and every year for employers with at least 250 employees), the obligation for employers to take remedial action when the gender pay gap in any category of employees is at least 5% and is not justified by objective, gender-neutral criteria, the obligation to conduct a joint pay assessment with the trade union or employees’ representatives if the pay gap in any category is at least 5%, the employer cannot justify it on the basis of objective criteria and does not eliminate the difference within 6 months; this obligation will apply to employers with at least 100 employees, the appointment of new national bodies (a monitoring body, an equality body) and granting new powers to the National Labour Inspectorate, a more precise definition of the rights of employees with respect to whom the employer has violated the rights or obligations relating to the principle of equal treatment in employment in terms of the right to equal pay, irrespective of gender, penalties (a fine ranging from PLN 3,000 to PLN 50,000) for, e.g., failure to conduct a job evaluation, lack of access to information on the criteria for determining employees' pay, failure to provide information to employees, failure to comply with reporting obligations, lack of the joint pay assessment, failure to implement remedial measures, introduction of a prohibition on disclosure of pay in contracts. Before the new regulations come into force, we recommend that employers take steps to ensure their employee documentation meets the new requirements in Poland, i.e.: Review their internal employment law regulations (remuneration rules, work rules) and contracts of employment for compliance with the provisions on equal pay and pay transparency. Describe transparent pay and promotion systems and principles in their internal employment law regulations. Prepare procedures and document templates needed for the employees to obtain information referred to in the provisions on equal pay and pay transparency. According to the draft law, the planned solutions will come into force in Poland on 7 June 2026. Should you have any questions, please do not hesitate to contact Wiewiórski Legal.
Wiewiórski Legal - January 14 2026