VAT
Articles on VAT from the Profais knowledge base.
The VAT white list – how to check your suppliers in 2026
The register of VAT payers' bank accounts, the obligation to pay over PLN 15,000 to a listed account, the consequences of breaching it and how to automate the check in your company.
JPK_V7, JPK_KR_PD, JPK_PKPIR and JPK_EWP – which file you submit when
The types of Standard Audit File (JPK) for Polish taxpayers in 2026: JPK_V7, JPK_KR_PD (colloquially JPK_CIT), JPK_PKPIR and JPK_EWP. Deadlines, obligations and who submits what.
Bad debt relief in VAT and PIT/CIT: how to recover tax on unpaid invoices
When a business partner has not paid an invoice 90 days after the due date, you can correct the output VAT and reduce income tax by the value of the receivable. We explain the conditions, the procedure and the documentation.
The VAT white list and the mandatory payment to a business bank account
The white list of VAT payers is a central register of companies' bank accounts. For a transaction over PLN 15,000, a transfer to an account that is not on the list means losing the cost deduction and joint and several liability for VAT.
The split payment mechanism (MPP) in 2026: when it is mandatory and when it is voluntary
Split payment is not just a formality. We explain when MPP is mandatory, how to mark an invoice correctly in KSeF and what penalties apply if you leave it out.