TGC Corporate Lawyers Legal review – July 2025

Newsletter – changes in law regulations. July 2025

Employment of foreigners in Poland – changes form 1 June 2025

On 1 June 2025, new regulations concerning the employment and residence of foreigners came into force in Poland. The most important changes include the full digitisation of processes and new criteria for refusing to legalise work and residence.

You will learn more about new regulations from the article by our expert, Katarzyna Zarzycka.

You can read the full text of the Act here.

Changes to the Labour Code – draft bill concerning seniority in the Sejm

On 22 July 2025, the Sejm held the first reading of a draft amendment to the Labour Code and certain other acts. The draft amendment was referred to the Special Committee on Codification Amendments. It provides that periods of sole proprietorship and contract work will count towards seniority.

The new regulations are to come into force on 1 January 2026.

You can read the draft regulations here, and read more about the planned solutions here.

The Sejm passed a law introducing a mandatory National e-Invoicing System

The Sejm has passed a law introducing a mandatory National e-Invoicing System (KSeF). This is another revolution in the way of settling accounts with the tax authorities, aimed at simplifying and streamlining the circulation of documents, as well as tightening up the tax system. The implementation of the system will take place in two stages:

• From 1 February 2026 – the obligation to issue invoices via KSeF will apply to companies with sales exceeding PLN 200 million in 2024.
• From 1 April 2026 – the obligation will be extended to other companies.

A transition period is planned for micro-entrepreneurs. From April to December 2026, they will not be required to issue e-invoices if their monthly sales do not exceed PLN 10,000 gross. You can read about the legislative process and the details of the bill here.

The amendment to the Investment Control Act has entered into force

On 21 July 2025, the President signed an act amending the act on the control of certain investments and the act on subsidies for interest on bank loans granted to entrepreneurs affected by COVID-19, as well as on simplified proceedings for the approval of arrangements in connection with COVID-19.

The purpose of the amendment is to protect Polish enterprises, especially those operating in sensitive sectors, against uncontrolled takeovers by entities from outside the European Union, the European Economic Area and the Organisation for Economic Co-operation and Development. According to the amendment, the provisions on foreign investment control will not have an expiry date, which means that they will become indefinite.

In addition, the Ministry of Development and Technology (MRiT), i.e. the minister responsible for the economy, will take over the responsibilities of the Office of Competition and Consumer Protection (UOKiK) in the area of foreign investment control. The act entered into force on 24 July 2025.

You will read the Act here.

The provisions of the so-called First Deregulation Package have come into force

On 13 July 2025, the provisions of the First Deregulation Package came into force, introduced by the Act of 21 May 2025 amending certain acts to deregulate economic and administrative law and improve the rules for drafting economic law. The aim of the package is to simplify regulations for entrepreneurs at every stage of their business activity and to improve the legal and institutional environment in Poland.

One of the key changes that is already in force is the reduction of inspection times. The time limit for inspections of micro-entrepreneurs has been reduced to 6 days. In addition, the inspection authorities are required to provide the entrepreneur with a preliminary list of information and documents in the notification of their intention to initiate an inspection, even before it begins.

Legislative work is also underway on further deregulation projects in the area of economic and administrative law.

The Act is available here.

Act amending laws on the mObywatel app signed

On 21 July 2025, the President signed the Act of 9 July 2025 amending the Act on the mObywatel application. The new act aims to expand the functionality and services available in the application. First and foremost, it introduces changes to the Act of 26 May 2023 on the mObywatel application, which consist in expanding the catalogue of services. Users will be able to receive notifications about the services provided to them and use electronic signatures directly in the application. In addition to an advanced electronic seal, documents can also be signed with a trusted signature, a personal signature or a qualified electronic signature.

The mObywatel app will be enhanced with the ability to store and archive data and electronic documents. These will be files necessary for the provision of services in the app, stored for the period necessary to perform a given service.

In principle, the Act will enter into force 14 days after its publication. You can read the text of the Act here.

Webinar: Doing Business in Poland 2025

Watch the recording of our webinar “Doing Business in Poland 2025” and discover how to successfully establish your company, branch, or operations in one of Central and Eastern Europe’s most dynamic markets. Learn about the legal, tax, accounting, and employment essentials that every investor and entrepreneur should know before entering the Polish market.

Webinar: Pay transparency – new obligations for employers

The new Pay Transparency Directive, adopted in 2023 by the European Parliament and the Council of the EU, introduces significant new obligations for employers. The directive aims to ensure equal pay between men and women. Employers with 250 or more employees will be required to submit annual pay reports. Smaller companies will also have to submit such reports, albeit with less frequency.

Watch the webinar recording, form which you will learn where what the principles and goals of the new EU directive are, what the gender pay gap is, and what the employers’ responsibilities in addressing it are.