Newsletter IC&PARTNERS POLAND – 2026-08
UKR status – important deadline of 31 August 2026
Ukrainian citizens who have obtained PESEL with UKR status on the basis of a declaration of personal data must confirm their identity with the Municipality by 31 August 2026, presenting a valid travel document.
Failure to confirm will result in the loss of UKR status from 1 September 2026 and may result in the inability to continue working based on notification to the PUP. Employers should check whether this obligation concerns their employees.
Work during heat waves – new regulations from 2027
From 11 January 2027, new occupational health and safety regulations relating to high temperatures will come into force. The employer will be required to suspend work when exceeding 35 °C indoors or 32 °C outdoors in the event of significant physical exertion.
Employers will also have to consider the introduction of appropriate technical measures, such as blackout curtains or air conditioners, or organizational measures, such as reducing working hours or rotating workers.
ZUS controlla il lavoro tramite piattaforme digitali
ZUS has carried out checks on entities operating in the field of work through digital platforms. It is a form of work in which tasks and services are assigned via online platforms or mobile applications.
Particular attention was paid to additional contracts, for example those relating to the rental of vehicles, the fees for which were linked to the number of kilometres travelled or journeys made.
ZUS points out that, in the context of the controls, it is the actual nature of the activity carried out that is relevant and not the name of the contract.
KAS controls the services provided by shareholders and members of corporate bodies
KAS detected irregularities in the tax calculations relating to services, mainly consultancy, provided to companies by persons who were shareholders or held positions in the management bodies. The irregularities mainly related to the use of flat-rate taxation in the context of an individual professional activity, despite the fact that the services provided to the company coincided with the responsibilities arising from the functions held. In such cases, the remuneration should not be treated as income from economic activity subject to flat-rate taxation, but according to the rules provided for the activity carried out personally.
Dividends to an intermediary – exclusion from the WHT exemption
KAS challenged the application of the WHT exemption to a dividend distribution made to a foreign person who was not the beneficial owner of the dividends, but only played an intermediary role in the transfer of the sums.
The incorrect application of the exemption may result in the payment of the tax due, in addition to interest, even when the distribution of dividends took place several years earlier.
B2B contracts that can be reclassified as employment relationships
From 8 July 2026, PIP inspectors can reclassify contested B2B contracts as employment relationships. This may result in the need to correct tax returns and VAT settlements, including the issuance of correction invoices. In the event of a dispute against B2B contracts, the taxpayer may also incur criminal-tax liability for the issuance or use of incorrect invoices or accounting documents.
GIP interpretation – possibility of protection for the employer
An employer who has doubts about the correct form of cooperation may request an individual interpretation from the Główny Inspektor Pracy.
Interpretation can help limit the risk of sanctions, provided that the employer complies with them and that the actual conditions of cooperation correspond to the facts described in the request. The cost of the request is PLN 40 and the deadline for issuing the interpretation is a maximum of 30 days.
The eLicytacje KAS portal has been launched
KAS has launched the eLicytacje portal, which collects information on sales in one place as part of the enforcement procedures managed by the tax offices.
The portal allows you to participate in online auctions and buy vehicles, real estate and other assets. From 31 July 2026, direct sales are also available with the "buy it now" formula.
VAT in the beauty sector – important practical information
The Ministry of Finance recalls that the application of the reduced VAT rate of 8% depends on the correct classification of the service according to the PKWiU classification. The trade name or description used for marketing purposes is not sufficient to determine the applicable rate.
In recent months, a number of decisions have been issued that change previous interpretations regarding cosmetic services. Businesses in the beauty sector should therefore check the VAT rates applied and, if in doubt, consider requesting a WIS, i.e. binding information on the correct VAT rate. 
IC&Partners Poland S.A.
Plac Powstańców Warszawy 2a
00-030 Warszawa
Tel: +48 22 828 39 49
Fax: +48 22 827 78 91
info@icpartnerspoland.pl
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