KPMG Weekly Tax Review 03 MAR - 10 MAR 2025
Subsequent e-services to be introduced by National Revenue Administration
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Welcome to the next issue of the “Weekly Tax Review” prepared in cooperation with tax experts in KPMG in Poland.
The general ruling of the Minister of Finance dated 5 March 2025 on the “legally protected professional secrecy” of promoters and supporters under tax arrangement regulations (case file DTS5.8092.2.2025) was published on 7 March 2025.
The ruling relates to the issue of the “legally protected professional secrecy” of promoters and supporters in the light of tax arrangement regulations, in relation to two judgments issued by the CJEU.
According to the ruling, based on domestic regulations of the Polish Tax Code (Information on tax arrangements), CJEU judgments should be interpreted to mean that tax advisors and patent attorneys, just like advocates and attorneys-at-law, are entitled to the rights associated with legally protected professional secrecy. Consequently, this implies that the obligation to report a tax scheme to the Head of the National Revenue Administration is substituted with the responsibility to inform other entities of the need for such disclosure.
On 5 March 2025, information on plans to implement further e-services of the National Revenue Administration was published on the website of the Ministry of Finance.
The key solutions announced include:
- KSeF – mandatory use as of 2026.
- Transparency Centre – a modern, user-friendly, secure, and multi-channel taxpayer service, developed as a result of the tax authorities' digitalization efforts. Structured format for transferred tax data, traceability of accounting records, and storage of complex #JPK_PD files for at least six years. JPK_EWP and JPK_PKPiR e-forms to facilitate submission by entities required to keep tax records electronically.
- Introduction of an updated version of the international VAT Information Exchange System (VIES).
- MDR – adaptation of the MDR System, including schemas and MDR-1 and MDR-3 forms, in response to amendments to the Act on electronic deliveries.
According to the judgment of the Supreme Administrative Court dated 5 March 2025 (case file II FSK 896/23), the legislator has not in any way specified that real estate companies must base depreciation deductions on property ownership under the Accounting Act in order to apply these deductions. Referring to the wording of Articles 15(1) and 16(1) of the CIT Act suggests that if the intention had been to entirely prohibit real estate companies from including depreciation and amortization write-offs as deductible costs, a rational legislator would have explicitly introduced such a restriction.
On 4 March 2025, information on the new forms of support available under the National Recovery and Resilience Plan in March was published on the website of the Ministry of Development Funds and Regional Policy. The forms of support include 13 calls valued at over PLN 133 billion, including 5 new ones.
The new calls under the Plan encompass a range of support areas, such as enhancing digital security in government administration, expanding high-speed Internet access in underserved areas, improving digital skills, investing in renewable heat sources, and implementing circular economy technologies. Additionally, a new call was announced, aimed at supporting the development of distribution grids in rural areas to facilitate the connection to renewable energy sources.
According to the judgment delivered on 4 March 2025 by the Supreme Administrative Court (ref. I FSK 1619/21), the act of transferring goods free of charge between separate businesses of spouses constitutes a free-of-charge supply of goods under Article 7(2) of the VAT Act. This interpretation highlights the economic aspect owner-like disposition of goods, which applies in this scenario. The emphasis in this case should be on the autonomy of tax law rather than the existence of a matrimonial community of property between the spouses in civil law terms.
According to the judgment delivered by the Supreme Administrative Court on 5 March 2025 (case file I FSK 1708/21), there is no doubt that, in the event of the expiry or early termination of a finance lease contract, the taxable amount can be reduced by the value of the leased property returned. It should be assumed that the correction pertains to the value of the leased property at the time of sale, rather than its value at the time of return.
According to the judgment delivered on 4 March 2025 by the Supreme Administrative Court (case file II FSK 753/22), a limited partnership paying advances against the expected profits to general partners throughout the taxable year is not under the obligation to collect lump-sum income tax as provided for by Article 22(1) of the CIT Act. With regard to this tax, the legislator has not made it mandatory for the remitter to collect advance payments, while the tax should be calculated according to the rules set forth in Article 22(1a) thereof. However, this is possible only after calculating the tax due from the limited partnership for the taxable year in which the revenue from the profit sharing was earned.
