Ukrainians in Poland Face Fines for Working Remotely for Ukrainian Companies: What You Need to Know
13 July 16:03
ANALYSIS
Poland, which has remained one of the key destinations for Ukrainian workers for several years, is changing its labor market regulations. As of July 8, 2026, new mechanisms for vetting employers have taken effect in the country, which could significantly impact both Polish businesses and foreign workers, according to "Komersant Ukrainian".
After the outbreak of full-scale war, many Ukrainians moved to Poland but retained their jobs at Ukrainian companies.
Some of them receive salaries or payments for services from Ukraine and pay taxes only there.
At first glance, this seems logical; however, from the perspective of Polish tax law, it may be considered concealment of income or failure to file a tax return.
When Can a Ukrainian Be Considered a Tax Resident of Poland
According to Polish tax law, a person may be considered a tax resident of Poland if they stay in the country for more than 183 days during a tax year or have what is known as a “center of vital interests” there.
This refers to an actual connection to the country, such as having rented housing, children attending a local school or preschool, bank accounts at a Polish bank, a contract with a local telecommunications provider, and other living expenses.
That is why even remote work for a Ukrainian company does not always exempt Ukrainians from tax obligations in Poland. If a person is physically present in Poland, performs work for a Ukrainian company, and at the same time has the status of a Polish tax resident, the local tax authority may require that such income be reported.
If a Ukrainian is a tax resident of Poland, they must report the income they receive from working for a Ukrainian company.
What penalties do Ukrainians in Poland face for working for a Ukrainian company?
There is a double taxation treaty in effect between Ukraine and Poland, which provides that taxes paid in Ukraine will be taken into account. However, the existence of this treaty does not mean that income earned in Ukraine can be completely omitted from a Polish tax return.
If the Polish tax authorities determine that a person has been receiving income from Ukraine for several years but has not declared it in Poland, in addition to back taxes, the person may be charged tax arrears, penalties, and financial sanctions.
In cases involving the concealment of income or failure to file a tax return, the situation may escalate to the level of criminal tax liability.
In such cases, the amount of the fine will depend on the amount of unpaid tax, the circumstances of the violation of Polish law, and the position of the tax authority. In addition to imposing a fine and assessing tax equal to 75% of the amount of undeclared income, a court may impose a custodial sentence of up to 5 years for concealing income.
How to Avoid Tax Problems While in Poland
Ukrainians living in Poland and working remotely for Ukrainian companies should check their tax status. If you meet the criteria for Polish tax residency, it’s better not to wait for a request from the tax authority but to consult with an accountant or lawyer in advance.
To regularize their status and avoid double taxation, Ukrainians residing in Poland must file a PIT-36 tax return with the PIT/ZG, which, based on the bilateral agreement between Ukraine and Poland, already takes into account taxes paid in Ukraine.
Author: Olya Yushko
