What a small company with employees must file in Poland in 2026

This profile assumes a small company (fewer than 50 staff, up to €10 million turnover) that already employs staff, so it includes obligations tied to payroll and the workplace alongside the usual tax and reporting calendar. It also picks up EU-wide rules, such as NIS2 or the AI Act, that apply once a company reaches this size or operates in a covered sector. If your headcount or turnover is different, or you have no employees at all, a different profile will match more closely.

This page assumes a specific starting profile: small company with employees, in Poland. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

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