Knowledge base
Articles and guides
KRS data analyses, industry rankings and guides on companies, share capital and financial statements - backed by real examples.
Explainer
CRBR in 2026: 650,000 entities registered, fines up to PLN 1 m, and the end of open access from 1 July
Poland's Central Register of Beneficial Owners (CRBR) now covers more than 650,000 entities - 480,000 limited-liability companies, 50,000 associations, and 23,000 foundations. The maximum fine reaches PLN 1 m, and from 1 July 2026 access to the data is restricted to public authorities and persons with a justified legal interest (a consequence of the EU AMLD overhaul). In 2023 the regulator opened 51 proceedings and imposed PLN 4.36 m in fines.
May 1, 2026
Explainer
CSRD in Poland 2026: 3,500 firms publish their first ESG reports for 2025 as KNF starts supervision, Omnibus I eases the rules
EU Directive CSRD 2022/2464 was fully transposed into Polish law by the act of 6 December 2024, amended by the act of 9 July 2025 (the Omnibus I package). In 2025, 150 of Poland's largest companies published their first sustainability reports for 2024. In 2026 the obligation extends to 3,500 firms reporting for 2025 under ESRS standards. Supervision: KNF, the Polish financial supervision authority.
May 1, 2026
News
Dino Polska skips the 2026 dividend - every złoty of profit goes into 250–300 new stores per year
Dino Polska will once again skip its dividend - and has not paid one a single time since its 2017 IPO. The reason is the aggressive rollout of the small-format supermarket network: in 2024 the company opened 283 new stores, and the 2025–2026 plan assumes a similar pace (250–300 openings per year). Founder Tomasz Biernacki controls around 51% of the shares and remains a consistent advocate of reinvesting profit rather than paying it out.
May 1, 2026
Explainer
e-Deliveries: 2.33 million mailboxes, 43 million shipments - the default channel for public authorities to reach Polish businesses from 1 January 2026
From 1 January 2026, e-Doręczenia (the Polish e-delivery system) is the default electronic channel for public authorities to reach Polish businesses. By the end of 2025, 2.33 million mailboxes had been created - including 970,000 for businesses and 1 million for citizens. In 2025 the system processed 43 million shipments. KRS-registered companies must have an e-Doręczenia address from 1 April 2025; CEIDG sole-traders registered before 2025 - from 1 October 2026.
May 1, 2026
Explainer
Estonian CIT in 2026: 22,454 companies enrolled, two flat rates, one amendment tightens the rules
The number of companies on the so-called Estonian CIT (the corporate flat-rate regime) has grown from 515 in 2021 to 22,454 in October 2025 - a 44× increase in four years. The rates - 10% for small taxpayers and 20% for the rest - remain unchanged, but a draft amendment from September 2025 introduces a new definition of 'expenses unrelated to business activity' and tightens the rules for exiting the regime. The full picture of who benefits from Estonian CIT in 2026 and who the new rules push out.
May 1, 2026
News
Factoring 2025: Pekao leads with PLN 95.7 bn as the Polish market grows 9.3%
Pekao Faktoring closed 2025 with turnover of PLN 95.7 bn and 21% growth - well above the industry average. The Polish Factors Association reported total turnover of PLN 376.7 bn for the first three quarters of 2025 (+9.3% YoY). PKO Faktoring sits in fourth place with PLN 51.6 bn. The customer base jumped 23%.
May 1, 2026
News
Grupa Kęty recommends PLN 49.05 dividend per share - about PLN 470 m total, down 7% YoY
The Grupa Kęty management board recommends a dividend of PLN 49.05 per share from 2025 profits - about PLN 470 m in total. At the current share price of PLN 1,107 the dividend yield reaches 4.4%. The payout is down 7% YoY versus PLN 53 paid from 2024 profits - which, according to BM mBank forecasts, reflects a slowdown in German automotive, the key end-market for the producer from Kęty.
May 1, 2026
Explainer
How to read a Polish company's financial statements - the balance sheet, the income statement, and five ratios worth calculating yourself
Every Polish corporate entity publishes two documents each year in the KRS register: a balance sheet (what it owns and how it financed it) and an income statement (what it earned and spent). Together they hold 60–80 line items, but 5 simple ratios calculated from them are usually enough to judge a company's health in 15 minutes. A practical guide with real numbers from the Polish retail sector.
May 1, 2026
Explainer
How to vet a Polish counterparty in 3 minutes - 2026 guide
Five registers, the VAT white list, KSeF, and the balance sheet - the full 2026 counterparty due-diligence guide with live KRS data. Step order, red flags, and the new obligations in force from February 2026.
May 1, 2026
Benchmark
Foreign vs Polish capital - who really finances the economy
The real split between domestic and foreign capital in Polish companies: by count, domestic firms vastly dominate; by value and employment, the picture is far more balanced. The complete view in one place.
May 1, 2026
Benchmark
Foreign capital in Poland - the Netherlands, Germany, and France control 49% of the value
Three countries account for nearly half of foreign capital in Polish companies. The Netherlands (19.5%) leads thanks to holding structures, Germany (17%) invests in factories and retail chains, France (12.5%) dominates retail and banking. The full map of sources and the specific firms behind it.
May 1, 2026
Explainer
Share capital in Poland - what it means and how much it should be
A complete guide to share capital in Polish companies: statutory minimums for each legal form, how it appears in financial statements, and what amounts entrepreneurs actually register - with real data from KRS.
May 1, 2026
