According to investors active in Poland, the vocational training, tax law as well as Government Procurement Law - those areas of Polish investment landscape should be improved. The opinions of companies investing in Poland have been analysed and presented by PAIiIZ in an annual report entitled ‘Barriers for Foreign Direct Investment in Poland’.
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In investors’ opinion, not the level of taxation but the fact that law is too complicated and often ambiguous, makes the real barrier in Polish tax systems. What was pointed out, is for example equivocal regulations regarding: the access to company’s cars by employees, loss account or defective definitions in local taxes and fees acts. Also the lack of ability to create VAT groups and too long terms for a VAT refund were defined as significant obstacles. Investors also mentioned different interpretation of tax regulation depending on institution, time-consuming procedures and a number of tax audits they have to face with. According to PAIiIZ president double taxation is one of the most problematic cases for investors. “It is the next year we are forcing the new regulation avoiding double taxation with Taiwan. The lack of such law makes Taiwanese investments in Poland almost impossible”, Majman argued.
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Also the Government Procurement Law is challenging for investors, especially in terms of communication procedures between contracting side and a contractor. Moreover, the lack of the access to competitors' bids or excessive bureaucracy were defined as inconvenient. The Public Procurement Office is currently working on an amendment to the Act. PAIiIZ and other government and business institutions are participating in the consultations of this project.

Vocational training has been reported as one of the most significant barriers for investments. Once again, it is the ambiguous law regulations that makes the education system not enough flexible. That is why invests suggest to increase effectiveness of vocational training by introducing dual vocational training system.

IInvestors also complain about long-term legal proceedings, numerous inspections by public administration, complicated procedures for obtaining building permits, problems with electricity supplies or gaps in local plans.
However, what is worth stressing, the vast majority of foreign companies perceives Poland as a good and safe place to do business. They also see how much effort has been done to  improve in many areas, such as infrastructure or quality of Polish workforce.  (PAIiIZ)
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‘Barriers for Foreign Direct Investment in Poland’ report is based of surveys on foreign investors, information collected among them by: PAIiIZ in the process of investment after-care cooperation, bilateral trade chambers and Trade and Investment Section of Polish Embassies all over the world.

The report has been prepared by PAIiIZ in the cooperation with: British-Polish Chamber of Commerce, French Chamber of Commerce and Industry in Poland, United Kingdom Trade and Invest, HSBC Bank, Grant Thornton and World Bank.

Source: Polish Information and Foreign Investment Agency