At the beginning of 2025, new regulations came into effect, significantly impacting businesses in Poland. Adjusting to these changes will be crucial, especially for small and medium-sized enterprises (SMEs), which must prepare for new challenges. Maria Kobryń, a legal advisor at Blueshell Legal, explains the most important legal changes awaiting entrepreneurs in 2025.
Increase in Property Tax
As of January 2025, property tax rates have increased. The new regulations aim to boost local government budgets, significantly affecting entrepreneurs who own production facilities, warehouses, or office spaces.
“Business owners should carefully analyze their operational costs and evaluate the impact of the property tax increase on their operations. It is also worth considering renegotiating lease agreements, especially if rising costs are passed on to tenants. In shopping centers or logistics hubs, the cost of this tax is often shifted to tenants,” emphasizes Maria Kobryń, a legal expert in real estate.
The rules for taxing commercial premises and shared spaces in retail properties remain unchanged, with the tax still based on usable area.
“The amendment introduces taxation of so-called redundant installations, which the legislator has not explicitly defined. These may include HVAC systems, photovoltaic panels, or central vacuum systems. Ambiguities will also arise concerning warehouses,” the expert adds.
Employing Foreign Workers
Legislative work on new rules for employing foreign workers is at an advanced stage. Planned changes include the elimination of the inefficient labor market test, which required a statement from the local labor office confirming the lack of suitable local candidates. Additionally, all procedures for issuing work permits will be fully digitalized and managed through the praca.gov.pl system. Employers will be required to sign employment contracts with foreign workers to prevent abuse of civil law contracts. Stricter penalties for illegal employment and improved monitoring of actual employment practices will also be implemented, with integration into databases such as ZUS, KAS, and PIP.
Mandatory e-Delivery
From January 1, 2025, e-Delivery will become mandatory for many entities, including professionals in trusted professions such as lawyers and notaries, as well as new companies established after this date. This system will replace current communication methods, such as ePUAP or registered mail, and will serve as a unified tool for correspondence between businesses, courts, and administrative bodies. Companies registered before 2025 will have until April 1, 2025, to adopt this system.
New Classification of Business Activities (PKD 2025)
Another significant change is the introduction of the new PKD 2025 classification. Effective from January 1, this classification includes updated codes and terminology aligned with international standards and evolving market conditions. New companies must use codes compliant with PKD 2025, while existing entities have a transitional period until the end of 2026. Automatic recategorization after this period could lead to errors, so businesses are advised to update their documentation earlier.
Pay Transparency Directive
The Pay Gap Transparency Directive, which Poland must implement by June 2026, introduces new obligations for employers regarding pay transparency. Employers will be required to disclose the criteria for setting wages and progression policies. Asking job candidates about previous salaries will be prohibited, and employees will gain the right to information on average salaries broken down by gender. The removal of confidentiality clauses regarding wages will allow employees to freely disclose their earnings, aiming to reduce the gender pay gap.
Cash Basis PIT
Entrepreneurs operating sole proprietorships can opt for a new voluntary form of tax accounting, known as cash basis PIT. This option is available to those with annual revenue not exceeding PLN 1 million in the previous tax year or new business owners.
“The introduction of cash basis PIT in 2025 is a long-awaited change that could bring significant benefits, particularly for SMEs. Under the new rules, income tax will be calculated based on actual received payments rather than issued invoices. This means businesses won’t have to pay taxes on income they haven’t yet received. This is especially important given the liquidity challenges many firms face with rising operational costs and extended payment terms. Cash basis PIT could improve financial stability, allowing businesses greater flexibility in managing tax obligations,” notes the expert.
While cash basis PIT is a positive step, its practical implementation will be key. Business owners are advised to consult tax advisors to assess whether the new regulations are beneficial for their specific situation.
Opportunities and Challenges for Entrepreneurs
Regulatory changes bring not only new obligations but also opportunities for growth. For example, tax incentives for digital and green technologies can help businesses modernize their operations.
“2025 will be challenging, but adequate preparation will allow entrepreneurs to not only meet new regulations but also use them as an opportunity to enhance competitiveness. The key to success is understanding the new laws and adjusting business strategies accordingly,” adds Maria Kobryń.
Author: Maria Kobryń, Legal Advisor and Managing Partner at Blueshell Legal
Source: ManagerPlus
