Poland: Year-end tax changes, PIP enforcement shift, ZUS installment reform

Polish accountants flag PIT-11 changes, an NSA resolution on VAT refunds, and tax adjustments (ryczałt, IP Box, solidarity tax) ahead of year-end. PIP will adopt a stricter approach to contract controls from January 1, and ZUS installment payment rules are set to change. Uncertainty persists over tax treatment of B2B-to-employment conversions.