Newsletter IC&PARTNERS POLAND – 2026-07

End of customs duty exemption for shipments up to €150
From 1 July 2026, the exemption from customs duties for shipments from non-EU countries with a value of up to 150 euros has been abolished. Until 1 July 2028, a flat-rate duty of €3 will be applied in certain cases for each item contained in the shipment. Businesses making purchases through non-EU platforms should take these additional costs into account when planning purchases and pricing.
Return of VAT to 23% on fuels
The period of application of the reduced VAT rate of 8% on fuels ended on 1 July. The standard rate of 23% therefore applies again, with possible repercussions on operating costs, in particular for companies that use company vehicles or operate in the transport sector.
New powers of the National Labour Inspectorate
Important changes regarding the controls of the Labour Inspectorate came into force on 8 July. Inspectors will be able to carry out remote checks, request documentation in electronic format and, in certain circumstances, arrange for the transformation of collaboration or self-employment contracts into subordinate employment contracts. It is therefore advisable to check the existing collaboration relationships and the related documentation. Employers who, within 12 months of the entry into force of the new provisions, voluntarily adapt the forms of collaboration to the current legislation will be able to benefit from the protection provided for by law, avoiding the application of administrative sanctions for violations subject to regularization.
Individual interpretations of the Labour Inspectorate
The new provisions introduce the possibility of requesting individual interpretation to verify the correct qualification of the employment relationship. This tool provides employers with greater legal certainty and reduces the risk of disputes during inspections.
Increase in penalties for labour law violations
Since 8 July, penalties for certain violations of labour legislation have increased. The maximum amount of fines has been doubled, from 30,000 złotys to 60,000 złotys. The new sanctions concern, among other things, the improper use of civil contracts instead of the employment contract and the failure to pay wages on time.
Employers' obligations during the summer period
With the arrival of high temperatures, employers are required to ensure that employees have fresh drinking water and adequate working conditions, taking measures such as air conditioning, ventilation or additional breaks where necessary. Failure to comply with these obligations can result in heavy penalties.
Electronic access to the Register of Family Foundations
From 29 July 2026, it will be possible to obtain extracts, certificates and other documents relating to the Register of Family Foundations online. The novelty will simplify the verification of data and make it easier to collaborate with these subjects.

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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