Chambers Tax Controversy 2026 Global Practice Guide
Jesteśmy kancelarią, którą tworzą ludzie o ogromnej pasji, wiedzy i doświadczeniu. Nasz zespół stale się powiększa.
We are pleased to announce that the “Chambers Tax Controversy 2026 Global Practice Guide” has been published by Chambers and Partners.
The Polish chapter was authored by Jarosław Bieroński, Sławomir Łuczak, Marcin Knura and Daniel Gębala.
Poland’s tax controversy landscape is becoming increasingly digital, data-driven and compliance-focused. One of the most important developments is the mandatory rollout of KSeF, which fundamentally changed how VAT invoices are issued, received and verified. Together with new digital record-keeping obligations, this gives tax authorities stronger tools to analyze taxpayers' data and identify potential irregularities more quickly. Although the number of formal tax audits decreased in 2025, the authorities are making wider use of less formalized checking activities. This shows that ax control in Poland is not disappearing – it is becoming more targeted, automated and based on data. For businesses, the key takeaway is clear: tax controversy is no longer only about defending a position once a dispute arises. It is increasingly about preparation, proper documentation, internal procedures and being ready for real-time scrutiny.
