Piotr Nowak
Tax advisor, PIT/CIT expert
Piotr Nowak specializes in income taxes (PIT, CIT), forms of taxation (scale, flat tax, lump sum, Estonian CIT), and tax planning for SMEs.
Articles by author (27 articles)
Can you change tax form during the year?
Can you change tax form during year? Rules for switching between flat-rate tax, KPiR, linear...
Global minimum tax 15% — does it apply to Polish companies?
Global minimum tax 15% (Pillar Two) — does it apply to Polish companies in 2026? Conditions,...
How to File PIT-36 for 2025 — Step-by-Step Guide
Step-by-step instructions for filing PIT-36 for 2025. Deadline April 30, 2026. PIT/B and PIT/O...
JPK_V7M – How to complete and submit the file
Complete guide to JPK_V7M: structure, required fields, common errors, submission methods,...
Tax Changes Calendar 2026 — What, When, and Who Is Affected
Complete calendar of tax changes in 2026 — what, when, and who is affected. KSeF, VAT, CIT, PIT,...
Cash-Basis PIT from 2025 — for whom and how does it work?
Cash-Basis PIT from 2025 — cash method in income tax. For whom? How does it work? Revenue...
VAT Declaration Correction — When and How to File?
VAT declaration correction — when and how to file. Deadlines, procedures, justification,...
KSeF 2026 — Mandatory e-Invoicing in Poland
Complete overview of mandatory e-invoicing requirements in Poland 2026. KSeF implementation...
Personal Income Tax Free Allowance 2026 — 30,000 PLN
Personal income tax free allowance 2026: 30,000 PLN. How it works, who qualifies, comparison...
New PIT form 2026 — what changed in the forms?
New PIT form 2026 — what changed in tax forms? PIT-36, PIT-36S, new declarations. Practical...
PIT-36 or PIT-37 for 2025? Which Form to File
PIT-36 vs PIT-37: which form to file for 2025, differences, who files which, deadline April 30,...
Linear PIT 19% — When Is It Worth It vs. Progressive
Linear PIT 19% vs. progressive 12/32%: break-even point, insurance relief, when it's profitable....
Income Tax in 2026 — PIT and CIT, Complete Guide
Complete guide to PIT and CIT in 2026. Progressive tax scale vs. 19% flat tax, Estonian CIT, IP...
Polish Deal — What Remains in 2026?
Complete review of Polish Deal regulations currently in effect in 2026. Tax-free threshold...
VAT Registration in Poland
Complete guide to VAT registration in Poland: 200,000 PLN threshold, mandatory vs voluntary...
Flat-rate Tax and VAT Can a Flat-rate Payer Be a VAT
Flat-rate tax and VAT: can a flat-rate payer be a VAT payer? Learn the rules for combining...
SLIM VAT 4 — Key Changes in 2026
SLIM VAT 4 — the most important VAT changes in 2026. VAT warehouse, JPK simplifications, entity...
Split Payment — When is it Mandatory and How Does it
Split payment mechanism in 2026: when mandatory, which goods are covered, limits, penalties, how...
IP Box Relief 5% for Programmers 2026 — How to Use?
IP Box relief for programmers — 5% tax on Software and patent income. Complete guide: who can...
Child Tax Relief 2026 — How Much and Who Can Claim?
Child tax relief 2026 — how much and who can claim? 1100-2700 PLN, income limits, deduction...
VAT for New Companies — Registration Requirements
Complete guide to VAT for new businesses: mandatory registration thresholds (200k PLN),...
VAT in 2026 — Complete Guide for Entrepreneurs
Complete VAT guide 2026: rates, registration, calculations, deductions, JPK_VAT, split payment,...
Reverse Charge VAT 2026 — Rules & Examples
Reverse charge VAT: when it applies, how to calculate it, documentation requirements, JPK_VAT...
WDT and WNT VAT 2026 — EU Transactions Explained
WDT (export within EU) and WNT (import within EU): VAT treatment, documentation, VIES...
Social Insurance and Sickness Allowancefor Polish
Complete guide to ZUS social insurance and sickness benefits for Polish entrepreneurs in 2026....
Social Insurance for Foreigners Operating a Sole
Complete guide to ZUS social insurance for foreign entrepreneurs in Poland: eligibility,...
ZUS for Entrepreneurs 2026 — Complete Guide
ZUS for self-employed 2026: contribution rates, mandatory vs voluntary, exemptions, base...