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A statutory auditor is a person authorized to evaluate, among others, the annual financial statement. The profession itself is considered to be a profession of public trust. However, the road to become an expert auditor is long and arduous.

Structured invoices became a part of business operations in Poland, next to electronic and printed invoices, as a result of the introduction of the National System of e-Invoices (KSeF) by the Ministry of Finance. A structured invoice is an e-invoice issued through the National System of e-Invoices, with an identification number assigned to it by the system. It contains the mandatory elements that all invoices must include as well as additional fields that are helpful in trade.

Sugar tax stands for the payment on beverages with the addition of substances with sweetening purposes, caffeine or taurine. In Poland, the sugar fee was introduced under the act of 14 February 2020 and has been in effect since 1 January 2021.

The purpose of a financial statement is to reflect the financial and economic situation of an entity in a particular period. The entities obligated to carry out an annual financial audit have been indicated in the Accounting Act.

One of the categories which constitute the grounds to lump-sum taxation on income (Estonian CIT) is income on expenses unrelated to the taxpayer's economic activity. The Act on corporate income tax does not provide a definition of such expenses.

Financial statements of companies in liquidation in Poland are prepared on the basis of the same principles as other statements. The process is carried out in accordance with the Polish Accounting Act.

Pursuant to the Act on Value Added Tax (Act on VAT), a small taxpayer generates gross sales (i.e. including tax) not higher than EUR 1.2 million during the fiscal year. The amount of EUR 45,000 applies to taxpayers that: run a brokerage company, manage investment funds, manage alternative investment funds, serve as agents, contractors or other persons who render services of similar nature, with the exclusion of pawnshops.

Pursuant to Art. 888 § 1 of the Polish Civil Code, donation constitutes an agreement in which the benefactor obligates to provide a free-of-charge service in favor of the beneficiary at the expense of the benefactor's assets.

As part of provisions of the Act of 7 October 2022 on amendment of the act on corporate income tax and certain other acts, the so-called Anti-Inflation Shield has been extended until the end of 2022.