Lex Corporation.

25/10/2026

Lex Corporation assists individuals and businesses in obtaining Certum Qualified Electronic Signatures, helping clients navigate the application, identity verification, and certificate activation process.

Whether you are establishing a company, managing an existing business, submitting official documents, or conducting professional activities in Poland, a qualified electronic signature provides a practical, secure, and legally recognized way to manage your documentation digitally.

Email: [email protected]
🌐 Website: www.lexcorporation.pl

Service Information:
https://lexcorporation.pl/kwalifikowany-podpis-elektroniczny-certum/

23/10/2026

Your All-in-One Business Solution in Poland! 🚀 From startup formation to growth strategies, relocation, HR, and legal support—we’ve got you covered.
Company Formation | Accounting | Virtual Office Address
Qualified Electronic Signature | Legalization of Stay | Work Permit | Legal Aid
Get all services at one place.

17/10/2026

06/10/2026

Kiedy agencja zatrudnienia może świadczyć usługi na rzecz cudzoziemców?

Zatrudnianie cudzoziemców w Polsce podlega szczególnym regulacjom, a agencje zatrudnienia działające w tym obszarze muszą spełniać określone wymagania prawne.

Sam fakt posiadania wpisu do rejestru agencji zatrudnienia nie oznacza jeszcze, że każdy cudzoziemiec może zostać skierowany do pracy. Należy oddzielnie zweryfikować zarówno uprawnienia agencji, jak i legalność pobytu oraz pracy konkretnego cudzoziemca.

Wpis do KRAZ

Podmiot prowadzący działalność jako agencja zatrudnienia powinien posiadać wymagany wpis do Krajowego Rejestru Agencji Zatrudnienia (KRAZ) w zakresie usług, które faktycznie świadczy.

W zależności od zakresu działalności agencja może świadczyć między innymi usługi pośrednictwa pracy oraz pracy tymczasowej.

Przed rozpoczęciem współpracy warto więc sprawdzić nie tylko sam fakt istnienia agencji, ale również zakres posiadanych przez nią uprawnień.

Szczególne zasady dotyczące cudzoziemców

W przypadku usług świadczonych na rzecz cudzoziemców zastosowanie mają również przepisy dotyczące powierzania pracy cudzoziemcom na terytorium Polski.

Co do zasady cudzoziemiec musi posiadać:

legalny tytuł pobytowy, który pozwala mu wykonywać pracę, oraz – jeżeli jest wymagane – odpowiednią podstawę legalizującą pracę.

Może to być, w zależności od sytuacji, między innymi zezwolenie na pracę, oświadczenie o powierzeniu pracy cudzoziemcowi, zezwolenie na pobyt czasowy i pracę albo podstawa zwalniająca z obowiązku uzyskania zezwolenia.

Agencja pracy tymczasowej

Szczególnej uwagi wymaga sytuacja, gdy cudzoziemiec jest zatrudniony przez agencję pracy tymczasowej, ale faktycznie wykonuje pracę na rzecz pracodawcy użytkownika.

Dokumenty legalizujące pracę powinny odpowiadać rzeczywistym warunkom zatrudnienia.

Zmiana pracodawcy użytkownika, stanowiska, warunków zatrudnienia lub innych istotnych elementów może – w zależności od podstawy wykonywania pracy – wymagać dokonania odpowiedniej procedury legalizacyjnej.

Dlatego przed skierowaniem cudzoziemca do pracy należy sprawdzić nie tylko, czy posiada on dokument uprawniający do pracy, ale również czy dokument ten obejmuje konkretną pracę wykonywaną w danych warunkach.

Odpowiedzialność i compliance

Profesjonalna agencja zatrudnienia powinna przed rozpoczęciem pracy zweryfikować między innymi:

• legalność pobytu cudzoziemca,
• podstawę wykonywania pracy,
• warunki określone w odpowiednim zezwoleniu lub oświadczeniu,
• zgodność stanowiska i warunków zatrudnienia,
• a w przypadku pracy tymczasowej – również właściwego pracodawcę użytkownika.

Pracodawca korzystający z usług agencji również powinien upewnić się, że współpracuje z legalnie działającym podmiotem i że model zatrudnienia jest zgodny z obowiązującymi przepisami.

KRAZ to dopiero początek

Najważniejsza zasada jest prosta:

Wpis agencji do KRAZ oraz prawo konkretnego cudzoziemca do legalnej pracy to dwie odrębne kwestie, które należy zweryfikować niezależnie.

W przypadku zatrudniania cudzoziemców prawidłowa weryfikacja dokumentów przed rozpoczęciem pracy może ograniczyć ryzyko zarówno dla agencji, jak i pracodawcy oraz samego pracownika.

Szczegółowe informacje dotyczące zasad prowadzenia agencji zatrudnienia oraz zatrudniania cudzoziemców dostępne są na oficjalnym portalu Biznes.gov.pl.

Lex Corporation
Legal • Business • Immigration • HR & Recruitment Support

www.lexcorporation.pl

04/10/2026

Information Saturdays at the Department of Foreigners’ Affairs in Warsaw
The Department of Foreigners’ Affairs of the Mazovian Voivodeship Office in Warsaw continues to organise special “Information Saturdays” for foreigners throughout 2026.
The initiative provides additional Saturday opening dates and gives foreigners an opportunity to handle selected matters outside the Office’s regular working schedule.
📅 Upcoming Information Saturdays
According to the official announcement, the remaining dates in 2026 are:
10 October 2026
24 October 2026
7 November 2026
21 November 2026
5 December 2026
🕗 Opening hours: 08:00–15:00
📍 Department of Foreigners’ Affairs
Mazovian Voivodeship Office in Warsaw
ul. Marszałkowska 3/5, Warsaw
What can be done during Information Saturdays?
The Office specifically welcomes foreigners with a scheduled appointment date to:
• complete formal deficiencies in their proceedings, including providing fingerprints,
• collect their residence cards.
The announcement also encourages foreigners to visit and obtain information concerning their matters.
Important for applicants
If you already have a scheduled appointment for one of these Saturdays, make sure to bring the documents relevant to your case and follow the instructions provided by the Office.
The additional Saturday service can be particularly useful for foreigners who need to complete formal requirements connected with their residence proceedings or collect an already prepared residence card.
Please note that the announcement refers specifically to foreigners with scheduled appointment dates for completing formal deficiencies and collecting residence cards. It should therefore not be understood as guaranteeing that every immigration procedure can be completed without an appointment.
Next date: 10 October 2026
The nearest Information Saturday is 10 October 2026, from 08:00 to 15:00.
Applicants should always check their appointment details and the latest information from the Mazovian Voivodeship Office before visiting, as organisational arrangements may be subject to change.
Lex Corporation
Legal • Immigration • Business • Accounting • Translation
www.lexcorporation.pl

04/10/2026

VAT Settlement on Imported Goods in Poland
Importing goods from outside the European Union involves not only customs formalities but also important VAT obligations. For businesses importing goods into Poland, understanding when import VAT arises, how it is calculated and how it may be settled is an important part of proper tax and accounting compliance.
What is an import of goods?
For VAT purposes, an import generally occurs when goods are brought into the territory of the European Union from a country or territory outside the EU.
Importation should therefore be distinguished from the acquisition of goods from another EU Member State, which is generally treated under different VAT rules.
How is VAT on imported goods calculated?
Import VAT is not necessarily calculated only on the purchase price shown on the supplier's invoice.
The taxable amount may include the customs value of the goods, applicable customs duties and certain additional costs connected with the import, depending on the circumstances of the transaction.
The appropriate VAT rate also depends on the type of goods being imported.
How is import VAT normally settled?
Under the standard procedure, VAT is determined as part of the customs process and is generally payable according to the rules applicable to the customs declaration.
For a VAT-registered business, however, payment of import VAT does not always represent a final cost.
Where the statutory conditions for deduction are satisfied and the imported goods are connected with taxable business activities, the importer may generally be entitled to deduct the import VAT as input VAT.
Simplified settlement under Article 33a
Polish VAT regulations also provide an important alternative mechanism under Article 33a of the VAT Act.
Subject to the applicable conditions, an eligible taxpayer may settle VAT due on the import of goods directly in the VAT return, rather than first paying the import VAT to the customs authority and subsequently deducting it.
This mechanism can be particularly important for businesses regularly importing goods because it may significantly improve cash flow.
However, the Article 33a procedure is subject to specific statutory and procedural requirements. A business should therefore confirm its eligibility and ensure that all necessary formalities are satisfied before using this method.
Documentation matters
Correct customs and accounting documentation is essential.
Businesses should ensure that the customs declaration, invoices, importer details, customs value, applicable VAT rate and other relevant information are consistent and properly recorded.
Incorrect classification or settlement may result in additional tax liabilities, interest or the need to correct previous declarations.
Before importing goods into Poland
Importers should establish in advance:
Who will act as the importer?
What customs classification applies to the goods?
What customs duty and VAT rate apply?
How will import VAT be settled?
Can the VAT be deducted?
Can Article 33a be used?
Proper planning before customs clearance can prevent unnecessary costs and complications after the goods arrive.
For businesses engaged in international trade, VAT should therefore be considered before the import takes place — not only after receiving the customs documents.
Official information concerning taxation, customs procedures and business obligations is available through Biznes.gov.pl.
Lex Corporation
Business • Accounting • Legal • Immigration • Translation
www.lexcorporation.pl

30/09/2026

Administrative Deadlines in Residence Legalisation Cases Suspended Until 4 March 2027

Foreigners waiting for decisions in residence legalisation proceedings in Poland should be aware of an important rule currently affecting the processing of their cases.

The statutory deadlines applicable to authorities for handling certain residence-related proceedings remain suspended until 4 March 2027.

In practical terms, this means that although an application remains pending and the competent authority may continue processing the case and issue a decision, the ordinary administrative time limits for settling the covered matters do not operate in the usual way during the suspension period.

What does this mean for foreigners?

The suspension does not mean that residence legalisation procedures have stopped.

Voivodeship offices can continue to examine applications, request additional documents, conduct proceedings and issue decisions.

However, where the statutory suspension applies, the authority is not subject to the ordinary deadlines for completing the proceedings in the same manner as under the standard administrative rules.

This distinction is particularly important for applicants who have been waiting for a temporary residence permit, permanent residence permit or EU long-term resident permit for an extended period.

Can an application still be submitted?

Yes.

The suspension of administrative deadlines does not prevent a foreigner from submitting an application for an appropriate residence permit.

Applicants must still comply with the requirements applicable to their particular procedure, including responding to official correspondence, submitting requested documents and notifying the authority of relevant changes where required.

Therefore, the extension should not be interpreted as an extension of every deadline applicable to the foreigner personally.

Legal basis

The relevant mechanism originates from the special legislation introduced in connection with the war in Ukraine and has subsequently been amended and extended.

The current framework includes Article 100d of the special legislation, under which the running of deadlines for authorities in specified foreigner legalisation proceedings is suspended.

The Ministry of the Interior and Administration has confirmed that Article 100d formally remains in force and that the suspension concerning the handling of these cases has been extended until 4 March 2027.

An important legal development

There is also an important judicial aspect.

The Polish Commissioner for Human Rights (RPO) has raised concerns about the prolonged suspension and its effect on foreigners whose proceedings remain pending for long periods.

According to information published by the RPO, the Ministry of the Interior and Administration acknowledged in June 2026 that, despite Article 100d formally remaining in force, there is a significant possibility that administrative courts examining complaints concerning inactivity or excessive length of proceedings may decline to apply the provision in relation to certain periods, in light of relevant administrative-court case law.

This means that the legal situation should not be simplified to the statement that an authority may simply leave every residence case unresolved until March 2027.

Each case may require an individual assessment, particularly where proceedings have already continued for a considerable period.

What should applicants do?

If your residence application is pending, continue to monitor the case and all correspondence from the authority.

Make sure that your address and contact information are current, respond to requests for additional documentation within the specified deadlines, and retain evidence of documents submitted to the authority.

Where a proceeding has remained unresolved for an exceptionally long period, the legal options available should be assessed according to the circumstances of the individual case and the current administrative-court jurisprudence.

4 March 2027 is therefore an important date — but it does not mean that all residence proceedings are simply “frozen” until then.

Lex Corporation.
Legal • Immigration • Business • Compliance Support

29/09/2026

🇵🇱 How to Name a Business in Poland – Key Rules Every Entrepreneur Should Know

Choosing a business name is one of the first decisions when starting a company in Poland. A good name can help build a strong identity, communicate the nature of the business and distinguish it from competitors.

However, choosing a business name is not only a branding decision. Polish law sets specific requirements depending on the legal form in which the business will operate.

Sole Proprietorship – JDG

If you operate as a sole trader and register your business in CEIDG, your official business name must include your first name and surname.

You may add additional elements describing your activity, brand or location, but your first name and surname remain part of the registered business name.

For example:

Jan Kowalski
or
Jan Kowalski ABC Consulting

The additional designation can later be changed through CEIDG. Biznes.gov.pl confirms that changes concerning additional designations included in a sole trader's business name are among the details reported through CEIDG.

Companies and Partnerships

Different rules apply when the business is operated through a commercial company or partnership.

The name must comply with the requirements applicable to the particular legal form. This means that the appropriate legal designation of the entity must also be included.

For example:

LEX CORPORATION spółka z ograniczoną odpowiedzialnością
or the permitted abbreviation:
LEX CORPORATION sp. z o.o.

Other company forms have their respective legal designations, such as S.A. for a joint-stock company.

Your Business Name Should Be Distinguishable

An entrepreneur does not have complete freedom when selecting a name.

A business name should sufficiently distinguish the entrepreneur from other businesses operating on the same market and should not mislead customers or business partners, particularly regarding the person conducting the business, its activities, place of operation or sources of supply.

For this reason, choosing a name that is already strongly associated with another business may create both registration and legal risks.

Check the Name Before Registration

Before committing to a business name, it is sensible to carry out several checks.

Search the CEIDG and KRS databases to determine whether identical or very similar names are already being used. If the name will also function as a commercial brand, consider checking the relevant trademark databases and domain-name availability as well.

Remember: registration of a company name and trademark protection are not the same thing.

Registering a company in CEIDG or KRS does not automatically provide the same scope of protection as registering a trademark.

Think Beyond Registration

A legally acceptable name is only the starting point.

Before registering your business, consider whether the chosen name:

• is easy for customers to remember
• appropriately represents your activity
• can be used professionally on invoices, contracts and websites
• is suitable if the business expands into other services or markets
• is available as a website domain and social-media identity
• could potentially be protected as a trademark

Changing a name later is possible, but it can require updates to registers, documents, contracts, websites, marketing materials and customer communications.

A Business Name Is Both a Legal and Commercial Decision

Your company name may remain with your business for many years. It will appear on contracts, invoices, official registers, correspondence and marketing materials.

It is therefore worth considering the legal requirements, availability and long-term branding strategy before registration rather than choosing a name solely because it sounds attractive.

A strong business starts with a properly structured identity.

Planning to establish a business in Poland?

Lex Corporation provides professional support with:

Company Formation • CEIDG & KRS • Corporate Changes • Accounting • Legal & Business Support

Lex Corporation.
People and We
www.lexcorporation.pl

28/09/2026

Biała lista podatników VAT – sprawdź kontrahenta przed dokonaniem płatności

Weryfikacja kontrahenta powinna być jednym z podstawowych elementów bezpiecznego prowadzenia działalności gospodarczej w Polsce.

Jednym z najważniejszych publicznych narzędzi służących do takiej weryfikacji jest Wykaz podatników VAT, powszechnie określany jako „Biała lista podatników VAT”.

Jest to bezpłatny, elektroniczny wykaz prowadzony przez administrację skarbową, który umożliwia przedsiębiorcy sprawdzenie informacji dotyczących statusu VAT kontrahenta przed rozpoczęciem współpracy lub dokonaniem płatności.

Co można sprawdzić?

Wykaz pozwala zweryfikować między innymi, czy dany podmiot jest zarejestrowany jako podatnik VAT, a także informacje dotyczące podmiotów, którym odmówiono rejestracji, które zostały wykreślone z rejestru VAT lub następnie do niego przywrócone.

Jednym z najważniejszych elementów weryfikacji jest również możliwość sprawdzenia rachunku bankowego kontrahenta.

Ma to szczególne znaczenie przy dokonywaniu płatności pomiędzy przedsiębiorcami.

Dlaczego sprawdzenie rachunku bankowego jest ważne?

Przy określonych transakcjach samo otrzymanie prawidłowej faktury nie powinno kończyć procesu weryfikacji.

Jeżeli faktura wystawiona przez czynnego podatnika VAT dotyczy transakcji, do której mają zastosowanie przepisy dotyczące Białej Listy, przedsiębiorca powinien przed dokonaniem przelewu sprawdzić, czy rachunek wskazany przez kontrahenta znajduje się w Wykazie podatników VAT.

Szczególne znaczenie ma to w przypadku płatności dotyczących transakcji przekraczających 15 000 PLN.

Zapłata na rachunek, który nie znajduje się w wykazie, może – w zależności od okoliczności – powodować określone konsekwencje podatkowe.

Dlatego weryfikacja numeru rachunku przed wykonaniem przelewu powinna stanowić część standardowej procedury księgowej firmy.

Co zrobić, jeżeli rachunku nie ma na Białej Liście?

Brak rachunku w wykazie nie musi automatycznie oznaczać, że kontrahent działa nieprawidłowo.

Może jednak wymagać dodatkowej weryfikacji.

W określonych sytuacjach przedsiębiorca, który dokonał płatności na rachunek niewidniejący w wykazie, może skorzystać z procedury ZAW-NR, czyli zawiadomienia właściwego organu podatkowego o dokonaniu zapłaty na rachunek inny niż znajdujący się w Wykazie podatników VAT.

Zastosowanie odpowiedniej procedury może mieć istotne znaczenie dla uniknięcia określonych konsekwencji podatkowych.

Biała Lista jako element należytej staranności

Weryfikacja kontrahenta nie powinna być traktowana wyłącznie jako formalność.

Ministerstwo Finansów wskazuje Wykaz podatników VAT również jako narzędzie pomagające przedsiębiorcom w zachowaniu należytej staranności przy transakcjach krajowych.

W praktyce, przed dokonaniem większej płatności warto zweryfikować co najmniej:

✓ status VAT kontrahenta
✓ dane identyfikacyjne przedsiębiorcy
✓ numer rachunku bankowego wskazany do płatności
✓ zgodność danych z fakturą i dokumentacją firmy

W przypadku istotnych transakcji dobrą praktyką biznesową jest również zachowanie potwierdzenia przeprowadzonej weryfikacji.

Bezpieczny biznes zaczyna się od weryfikacji

Kilka minut poświęconych na sprawdzenie kontrahenta może ograniczyć ryzyko podatkowe i pomóc uniknąć problemów już po wykonaniu przelewu.

Przed rozpoczęciem współpracy – sprawdź kontrahenta.
Przed większym przelewem – sprawdź rachunek bankowy.

Weryfikacji można dokonać za pośrednictwem oficjalnego Wykazu podatników VAT administracji skarbowej.

Lex Corporation.
Legal • Business • Accounting • Immigration • Translation

27/09/2026

e-Doręczenia: Official Digital Correspondence Should Be Treated as Formal Service

The continued digitalisation of public administration in Poland has significantly changed the way individuals and businesses receive official correspondence. One of the most important developments is e-Doręczenia — Poland’s legally regulated system for registered electronic delivery.

For businesses, entrepreneurs and individuals who have an active Adres do Doręczeń Elektronicznych (ADE), the e-Doręczenia mailbox should be monitored with the same level of attention as traditional registered post.

Why does e-Doręczenia matter?

Correspondence transmitted through e-Doręczenia is not ordinary email.

The system is designed to provide legally recognised evidence concerning the sending and receipt of electronic correspondence. Consequently, documents delivered through this channel may produce formal procedural consequences, including the commencement of statutory or administrative deadlines.

Official correspondence may concern, among other matters, administrative proceedings, requests for documents or explanations, decisions issued by public authorities, tax and regulatory matters, company-related proceedings and other matters requiring action within a specified period.

Not opening a message does not necessarily prevent effective delivery

This is one of the most important aspects of the system.

Under the Act of 18 November 2020 on Electronic Deliveries (Ustawa o doręczeniach elektronicznych), the legal effect of delivery is determined according to statutory rules and is not necessarily dependent on the recipient actually reading the correspondence.

In certain cases involving correspondence sent by a public entity to a non-public entity, if the correspondence is not collected earlier, it may be considered legally delivered after the statutory period has expired.

Therefore, failure to regularly check an e-Doręczenia mailbox may have consequences even where the recipient was unaware that new correspondence had arrived.

Why is this particularly important for businesses?

Companies receive correspondence that can require action within strict deadlines.

A document may concern an administrative proceeding, an obligation to supplement documentation, a request for clarification, an official decision or another matter requiring a timely response.

Missing such correspondence may therefore result in the loss of valuable time and, depending on the particular procedure, may affect the ability to respond, supplement documents or exercise available procedural rights.

Businesses should consequently establish a clear internal procedure for monitoring their e-Doręczenia address, including identifying the person responsible for reviewing incoming correspondence and forwarding it promptly to management, accounting, legal counsel or another responsible department.

Legal basis

The principal legal framework is the Act of 18 November 2020 on Electronic Deliveries (Ustawa z dnia 18 listopada 2020 r. o doręczeniach elektronicznych).

In particular, Articles 40–42 regulate evidence relating to electronic delivery and the determination of when correspondence is considered received.

The e-Doręczenia framework also operates together with applicable procedural legislation, including the Kodeks postępowania administracyjnego (Code of Administrative Procedure).

Practical recommendation

If you or your company already have an e-Doręczenia address, do not treat the mailbox as an optional communication channel.

Check it regularly.

Do not rely exclusively on separate email or SMS alerts informing you that new correspondence has arrived. The legally relevant communication is the correspondence delivered through the designated electronic-delivery system.

For businesses, monitoring e-Doręczenia should form part of the company’s regular administrative and compliance procedures — just like monitoring registered post, official tax correspondence and other formal communications.

Digital delivery may be more convenient than traditional post, but the legal importance of the correspondence remains.

A missed digital message can also mean a missed legal or administrative deadline.

Lex Corporation.
Legal • Business • Immigration • Compliance Support