What changes in 2027 for drivers and couriers

Updated: 12 November 2026

Minimum wage and hourly rate

• From 1 January 2027 the minimum wage is 4,950 zł gross a month.
• The minimum hourly rate is 32.30 zł — it applies to umowa zlecenie contracts, among others.

KSeF for all businesses

• From 1 January 2027 the National e-Invoicing System (KSeF) covers all businesses, even the smallest.
• The exception for firms issuing invoices outside KSeF up to 10,000 zł a month ends.
• This affects B2B drivers and car owners who issue invoices. Prepare with your accountant in December.
• Issuing invoices outside KSeF when you’re required to use it can lead to penalties.

Ukrainian citizens: UKR status and the CUKR card

• Under Polish rules, legal stay under temporary protection (UKR status) lasts until 4 March 2027.
• In 2026, EU states agreed to extend temporary protection to 4 March 2028. Watch how Poland implements this decision.
• You can apply for a CUKR residence card until 4 March 2027 — see the CUKR residence card.
• Work on the basis of a notification (powiadomienie) filed by the employer or client remains possible for 3 years from 5 March 2026 for Ukrainians legally staying in Poland.

What stays the same

• The youth relief for under-26s — no income tax on up to 85,528 zł a year.
• A Polish driving licence is still required for passenger transport.
• Probation for new drivers introduced in September 2026 — see 2026 changes.

What to do now

1. If you have UKR status, check whether you can apply for a CUKR card — don’t leave it to the last minute.
2. If you drive on B2B, agree with your accountant how you’ll issue invoices in KSeF.
3. If you have a foreign licence, apply to exchange it: exchanging a foreign licence.

FAQ