top trends shaping finance and accounting in 2026.

summary:

• automation is accelerating, pushing F&A from simple processing to strategic insight, but demanding a clear focus on ROI.
• the mandatory e-invoicing system is a non-negotiable catalyst for rapid cloud migration and digital modernisation.
• new EU rules (CSRD) transform environmental and social data into a strategic asset for capital access and market resilience.
• the Polish F&A skills gap requires companies to use automation to secure operational capacity and make hybrid work a core retention strategy.
• digitalisation, driven by cloud and AI, makes cybersecurity and compliance the ultimate test of operational resilience.

The finance and accounting landscape in Poland is not just changing, it's standing on the brink of an exciting, strategic transformation. As the Central and Eastern European leader in Global Business Services (GBS), Poland continues to demonstrate remarkable economic resilience.

For you, the F&A professional, this is the Age of the Catalyst. Regulatory mandates and technological breakthroughs are functioning as powerful external forces, accelerating cloud adoption and demanding a critical upskilling of the workforce. Do you see the greatest challenges as simply roadblocks, or as the clearest opportunities to evolve from operational processors into high-value strategic partners?

This article explores how you and your organisation can master these definitive trends to achieve high-value, sustainable growth and solidify your leadership role in 2026.

intelligent automation: unlocking new value and growth.

Is your firm truly leveraging AI for growth, or just for minor cost-cutting?

Artificial intelligence (AI) and automation are not just tools for efficiency; they are the keys to unlocking new tiers of strategic value within the F&A sector. The adoption rate is already substantial, with a significant percentage of financial services firms actively leveraging AI for everything from predictive analytics to sophisticated financial modelling.  

The market is rapidly advancing beyond simple Robotic Process Automation (RPA). We are moving into a strategic phase defined by agentic AI—autonomous systems capable of complex planning and execution. This transition is empowering Polish GBS centres to shift away from low-value, transactional activities towards becoming sophisticated, knowledge-based operations that deliver genuine strategic insight.

Crucially, 2026 represents a moment of accountability. F&A leaders must move past mere implementation and focus on demonstrating robust, quantifiable Return on Investment (ROI). 

Are your technology investments truly serving as a foundation for scalable, profitable growth?

digital transformation: KSeF as a modernisation accelerator.

Imagine a single deadline that forces your entire F&A infrastructure to modernise. That deadline is here.

The mandatory implementation of the National E-Invoicing System (KSeF) is the single most important external catalyst for technological modernisation in Polish F&A for 2026. This mandate shifts Poland to a real-time, clearance-style continuous transaction control (CTC) model for B2B invoices. This is a non-negotiable external deadline for cloud migration and ERP upgrade cycles.

why is KSeF a game-changer, not just a tax issue? 

Because navigating these real-time data flows demands the flexibility and scalability that only modern, cloud-native platforms can offer.

Early adopters stand to gain a powerful strategic edge: they can offer customers a more secure document trail, drastically reduce the evidentiary burden during tax audits, and reinforce strong customer relationships through unparalleled transparency. Is your migration plan on track to meet this essential regulatory pivot?

sustainable finance: the opportunity for ESG leadership.

ESG criteria are rapidly transcending compliance to become the new language of corporate competitiveness and capital access in Poland. For F&A, the focus is intense, with many listed companies preparing to submit comprehensive sustainability reports covering the 2025 financial year in the first quarter of 2026.

• ESG as a value driver: this commitment is increasingly viewed by Polish and European executives as a strategic advantage. A significant 55% of executives across major European economies, including Poland, state that becoming environmentally sustainable strengthens their company's overall competitiveness. Furthermore, half of surveyed business leaders believe that diligently collecting and publishing sustainability data enhances access to capital and investment opportunities. Globally, this focus is driving massive growth, with ESG-focused institutional investments projected to continue climbing.  
• financial sector alignment: this emphasis on sustainable performance is reinforced by Polish financial institutions. Even in key sectors like real estate, investments in sustainable assets are becoming highly attractive, driven by pressure from tenants and banks, leading to asset value growth and enhanced market resilience.  

For you, this is a clear opportunity to elevate your strategic role. The F&A professional is no longer just the financial overseer, but the trusted architect of integrated financial and non-financial data streams.

human capital: turning demographic challenges into talent strategy.

The structural demographic shift in Poland is not a crisis; it is an economic reality that mandates a necessary transition. This constraint means automation is no longer a tool for discretionary cost reduction, but an essential mechanism for maintaining operational capacity and ensuring business scalability.

Against this backdrop, talent retention and strategic upskilling become paramount.

the enduring hybrid model.

How can your firm win the war for talent? Flexibility is now a core retention strategy. The hybrid work model is highly favoured by the Polish workforce, particularly in the business services sector. 

Organisations can harness this trend as a competitive advantage by:

• Redesigning the office: shift the focus from individual workstations to dynamic environments optimised for collaboration, social bonding, and team creativity.
• Expanding the talent pool: embracing remote and hybrid models allows companies to recruit highly qualified workers from anywhere in Poland, leveraging improved connectivity to overcome geographical constraints.

operational resilience: bolstering digital defenses.

The rapid digitalisation expands the digital attack surface, making robust cybersecurity an immediate strategic priority. This highlights an opportunity for significant investment in resilience. The critical shortage of over 300,000 cybersecurity experts underscores the need for proactive internal investment.  

F&A leaders must leverage this imperative to champion the integration of security and compliance. This includes driving the adoption of advanced defense mechanisms, such as Zero-Trust network architectures, and incorporating AI-driven security solutions to defend the newly exposed digital infrastructure, ensuring operational continuity and integrity.  

conclusion.

The year 2026 presents a powerful mandate for advancement in F&A. The confluence of regulatory drive, technological breakthroughs, and structural pressures is forcing the function to elevate its game.

Success in this environment will belong to the F&A departments that strategically integrate these forces: using compliance as a catalyst for infrastructure modernization, embracing automation to empower human capital, and leveraging ESG reporting to enhance competitiveness and access to global capital. By committing to continuous upskilling and viewing challenges as opportunities, Polish F&A professionals can solidify their strategic role and lead their organisations into an exciting new era of digital resilience and high-value partnership.