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On 27 April 2026, Poland will introduce MOS 2.0, a new electronic system for submitting most residence permit applications. Applications covered by the new regime must be filed electronically via MOS 2.0; submissions made outside the prescribed channel will be left without examination. While the initiation of proceedings becomes fully digital, subsequent stages will continue under the existing procedural framework, requiring close coordination between third-country nationals and employers.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.