Glossary: taxes, ZUS, KSeF and HR in plain language

Not everyone knows what JPK_V7, VAT-UE or DRA are, when they are filed and where. For every term you get four short answers: what it is, who it applies to, when and where. This is information, not legal advice.

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Tax regulationsCIT-8CIT-8 is the annual tax return of companies (for example limited liability companies and joint-stock companies). It is filed by the end of the third month after the tax year.

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Tax regulationse-Deklaracjee-Deklaracje is the Ministry of Finance's system for filing returns and JPK files electronically, most often from accounting software.
Tax regulationse-Urząd Skarbowye-Urząd Skarbowy is the Ministry of Finance's application in which a taxpayer files returns, checks settlements and handles matters without visiting the tax office.
Employment and payroll lawe-ZLAe-ZLA is the electronic medical certificate of inability to work. The doctor issues it in the ZUS system and the employer sees it on PUE.

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KSeF regulationsFA(3)FA(3) is the current template (XML schema) of a structured invoice in KSeF. It defines which fields an invoice has and in what format.

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VAT regulationsJPK_V7JPK_V7 is a single XML file with the VAT records and the VAT return. Active VAT payers file it with the tax office by the 25th after the settlement period.

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KSeF regulationsKSeFKSeF is the Ministry of Finance's nationwide system for issuing and receiving structured invoices. The mandate has been introduced in stages.

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Employment and payroll lawMinimum wageThe minimum wage is the lowest gross monthly amount an employer must pay a full-time employee. The Council of Ministers sets it every year.

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VAT regulationsNIP-UENIP-UE is the Polish tax number with the PL prefix that you use in EU transactions. You get it after registering as an EU VAT payer.

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VAT regulationsOSSOSS lets you settle VAT on sales to consumers in the EU with one quarterly return in Poland, instead of registering in each country.

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VAT regulationsSplit payment (MPP)Split payment (MPP) splits the payment for an invoice into the net amount and VAT, and the VAT goes to the seller's separate VAT account. Sometimes it is mandatory.

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Tax regulationsTax micro-accountThe tax micro-account is your individual account number for paying PIT, CIT and VAT. You can generate it on the Tax Portal.

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KSeF regulationsUPOUPO is an electronic confirmation that the system has accepted a document. For a KSeF invoice it proves acceptance, together with the KSeF number.

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Latest regulation changes

24 October 2026Income taxesfrom 1 January 2027
Tax Ordinance (change from 2027-01-01): Act amending certain acts to simplify administrative procedures in matters resolved by decision
From 1 January 2027, the Tax Ordinance changes under an act that simplifies procedures in matters handled by decision or by tacit consent.
#ordynacjapodatkowa #zmianyprzepisow #rok2027 #procedurypodatkowe
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24 October 2026VATfrom 1 January 2027
Act on goods and services tax (amendment from 2027-01-01): amending the Act on goods and services tax and the Act on the rules of registration and identification of taxpayers and remitters
From 1 January 2027, the Act of 4 September 2026 amending the VAT Act and the Act on the rules of registration and identification of taxpayers and remitters will apply.
#vat #vat2027 #zmianyprzepisow #jpkv7
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24 October 2026Income taxesfrom 1 October 2026
Personal Income Tax Act (amendment effective from 2026-10-01): Act amending the Tax Ordinance and certain other acts
The Act of 29 May 2026 amending the Tax Ordinance and other acts also amended the PIT Act. The amendment applies from 1 October 2026.
#pit #ordynacjapodatkowa #zmianaprzepisow #2026
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24 October 2026Income taxesfrom 5 November 2026
Personal Income Tax Act (amended from 5 November 2026): Act amending the Personal Income Tax Act and the Corporate Income Tax Act
From 5 November 2026, an act amending the PIT and CIT rules (Journal of Laws 2026, item 1371) takes effect. The amendment concerns the Personal Income Tax Act.
#pit #cit #zmianaprzepisow #podatekdochodowy
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C

E

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J

K

M

N

O

P

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T

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Latest regulation changes

Tax Ordinance (change from 2027-01-01): Act amending certain acts to simplify administrative procedures in matters resolved by decision

Act on goods and services tax (amendment from 2027-01-01): amending the Act on goods and services tax and the Act on the rules of registration and identification of taxpayers and remitters

Personal Income Tax Act (amendment effective from 2026-10-01): Act amending the Tax Ordinance and certain other acts

Personal Income Tax Act (amended from 5 November 2026): Act amending the Personal Income Tax Act and the Corporate Income Tax Act

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