Sectors
We effectively support your growth
At ETL Global Polska, we combine local expertise with global resources, supporting companies at every stage of their development – from day-to-day tax, accounting and legal support to strategic advisory on growth and M&A.
We act as a single, coordinated partner. We protect your finances, streamline your processes and minimise risk, enabling you to grow your business securely and with confidence.

Industry and Manufacturing
Manufacturing companies operate in an environment of significant tax, regulatory and operational complexity. Intensive capital investment, group settlements, international expansion and the use of tax reliefs all require precise planning and continuous risk management.
Our expertise covers a wide range of subsectors:
- Industrial and Engineering Manufacturing
- Automotive and Vehicles
- Machine Component and Trailer Manufacturing
- Metals and Construction Materials
- Food Production and Processing
- Packaging Production and Logistics

IT and Technology
We specialise in providing tax support to companies in the IT and technology sector – implementing IP Box and R&D tax relief, advising on holding structures for groups with an IP component, and handling VAT for digital transactions, including OSS registration. We understand the specific needs of software houses, technology startups, game developers and e-commerce platforms.
Our expertise covers a wide range of subsectors:
- Software and Software Houses
- Game Development
- E-commerce and Digital Platforms
- Technology Startups
- Modern Technologies and AI

Research & Development (R&D)
We support companies engaged in research and development activities to correctly account for R&D tax relief. We identify qualifying costs, maintain the required records and prepare audit-ready documentation. We support projects funded by the EU and NCBiR, and advise on combining R&D tax relief with IP Box.
Our expertise covers a wide range of subsectors:
- Software and Game Development
- E-commerce
- Automotive
- Agriculture
- Manufacturing
- Medical Sector
- Modern Technologies

Defence
We support companies in the defence, space and dual-use product sectors – advising on the classification of export goods, licensing requirements and the settlement of government contracts. We combine expertise in export law, tax law and public procurement with practical experience in supporting companies in this demanding sector.
Our expertise covers a wide range of subsectors:
- Dual-Use Products
- Military Vehicles
- Military and Space Technologies
- Cybersecurity and Software Advisory
- International Trade in Defence Equipment and Technology

Agriculture
We provide tax and legal support to farms, livestock businesses, poultry farms and food processing companies. We advise on VAT in agricultural activities, tax exemptions, the sale and lease of land, and obtaining and accounting for EU grants for the agri-food sector.
Our expertise covers a wide range of subsectors:
- Animal Feed Production
- Livestock Farming
- Food Production
- Sale and Lease of Agricultural Land
- Poultry Farming
- Horse Stud Farms

Energy and Fuel Industry
We support energy and fuel companies with excise duties, VAT on energy trading and the tax structuring of renewable energy projects – including wind farms, solar farms and power plants. We advise fuel stations, fuel distributors and electricity producers on both day-to-day tax settlements and major investments in the energy sector.
Our expertise covers a wide range of subsectors:
- Electricity Producers
- Renewable Energy Production
- Wind and Solar Farms
- Fuel Stations
- Fuel Production and Distribution
- Power Plants

Construction and Engineering
We advise construction companies, property developers and infrastructure contractors on VAT in the construction sector – including the reverse charge mechanism, reduced VAT rates and cross-border settlements. We support real estate transactions and SPV structures and account for long-term contracts in accordance with IFRS 15 and Polish Accounting Standards (PAS).
Our expertise covers a wide range of subsectors:
- Building Construction
- Commercial Construction
- Property Rental
- Technical and Design Advisory
- Construction and Public Contracts
- Road and Rail Sector

Trade and Services
We support trading and service companies – from local shops and wholesalers to large retail chains and e-commerce platforms. We advise on VAT for domestic sales, intra-EU transactions and exports, handle marketplace settlements and VAT-OSS registration, and provide comprehensive accounting and tax support for trading companies of every scale.
Our expertise covers a wide range of subsectors:
- E-commerce and Online Retail
- Retail Chain Services
- Wholesalers
- Financial Institutions
- Leasing Companies
- Trade Fair and Event Services
- Logistics and Transport

Art and Design
We support auction houses, architectural studios, design firms and individual creators in relation to copyright income – including the 50% tax-deductible cost regime and the VAT margin scheme for the sale of works of art. We advise artists and designers on choosing the appropriate form of business and correctly accounting for their fees.
Our expertise covers a wide range of subsectors:
- Auction Houses
- Architecture
- Services for Artists
- Design Firms and Studios

Media
We support broadcasters, streaming platforms, publishers and advertising agencies with the tax treatment of advertising, licensing and copyright income – both domestic and cross-border. We advise on VAT for subscription and marketplace models, OSS registration and withholding tax on royalties paid to non-residents.
Our expertise covers a wide range of subsectors:
- Television and Radio (e.g. Polsat)
- E-commerce and Marketplaces (e.g. Allegro)
- Streaming Platforms and Digital Publishers
- Advertising Agencies and Media Agencies

Sport
We support sports clubs, athletes, agents and event organisers – from the tax treatment of remuneration, including image rights, through advisory on international transfers, to VAT on ticket sales and broadcasting rights. For clients with an international presence, we draw on the support of the ETL Global Sport Desk.
Our expertise covers a wide range of subsectors:
- Sports Teams and Clubs
- Athletes and Coaches
- Sports Events
- Sports Agents
- Sponsorship and Media Rights


Let's talk about your business
We will analyse your situation and propose concrete solutions.

Frequently Asked Questions
Yes – the sectors listed on our website reflect our areas of specialisation, but the list is not exhaustive. We work with companies in any industry where our tax, legal and financial expertise is relevant. If you do not see your industry listed, contact us – we will assess how we can help.
Yes – when working with companies in specific industries, we involve experts with experience in the relevant sector. Not every matter requires sector-specific expertise, but for complex issues – such as excise duties in the energy sector, dual-use issues in defence, or copyright in the media sector – an advisor’s industry knowledge can make a real difference to the quality of the recommendations.
We support both Polish companies operating abroad and foreign entities operating in Poland. For clients with international operations, we draw on ETL Global experts in the relevant countries – one project, multiple jurisdictions, one coordinator.
Usually within a few business days. Contact us through the contact form or give us a call – we will identify the ETL expert with experience in your industry and arrange a meeting or phone call at a time that suits you.