KPMG Weekly Tax Review. Remuneration transparency at recruitment stage

On 16 June 2025, preliminary remarks to the bill amending certain acts to implement solutions to counteract deforestation and forest degradation were added to the list of legislative work and policies of the Council of Ministers. The goal of the bill is to implement into the Polish regulatory framework the provisions of Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 on the making available on the Union market and the export from the Union of certain commodities and products associated with deforestation and forest degradation and repealing Regulation (EU) No 995/2010 (EUDR Regulation). Among other things, the bill specifies the competent authorities for carrying out inspections and other activities provided for in the EUDR Regulation, the way the due diligence declaration is made and the procedure for identifying situations where products pose a risk of non-compliance. The bill is to be passed by the Council of Ministers in Q4 2025.

Projekt ustawy o zmianie niektórych ustaw w związku z wdrożeniem rozwiązań dotyczących zwalczania wylesiania i degradacji lasów

On 17 June 2025, the Council of Ministers approved the bill amending the Accounting Act and the Act on Statutory Auditors, Audit Companies, and Public Supervision, and certain other acts. Among other things, the bill provides for deferring by two years the ESG reporting obligation for large entities (from the second wave of entities) and small and medium-sized entities (from the third wave of entities. For large companies the reporting obligation has been shifted from 2026 (for financial year 2025) to 2028 (for financial year 2027), while for small and medium-sized listed companies, the reporting obligation has been shifted from 2027 (for financial year 2026) to 2029 (for financial year 2028). New regulations are to enter into force on the day following the act’s promulgation in the Polish Journal of Laws. Now the bill will move to the Sejm.

Rada Ministrów przyjęła projekt ustawy zmieniającej ustawę o zmianie ustawy o rachunkowości, ustawy o biegłych rewidentach, firmach audytorskich oraz nadzorze publicznym oraz niektórych innych ustaw (projekt deregulacyjny).

On 17 June 2025, the bill amending the VAT Act and amending the act amending the VAT Act and certain other acts was passed by the Council of Ministers. The bill provides for introduction and simplification of the National e-Invoicing System (KSeF). The key amendments brought about by the bill include introduction of the obligation to issue e-invoices for all taxpayers (for active taxpayers and taxpayers exempt from VAT), keeping the possibility to issue invoices by means of cash registers until the end of 2026, permanent introduction of the possibility for taxpayers to voluntarily use the “offline24” mode, postponement of the application of penalties until the end of 2026, as well as reduction by 1/3 of the basic VAT refund deadline (from 60 to 40 days). New regulations (with some exceptions) are to enter into force on the day following the act’s promulgation in the Polish Journal of Laws. Now the bill will move to the Sejm.

Projekt ustawy o zmianie ustawy o podatku od towarów i usług oraz zmieniająca ustawę o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw

On 16 June 2025, a panel of seven judges of the Supreme Administrative Court adopted a resolution on a legal matter related to securing of a tax liability (case file FPS 1/25), pursuant to which the order of security under Article 155b(1) of the Act on the Administrative Enforcement Proceedings, for the purpose of enforcing a decision to secure liability, as referred to in Article 3392) in conjunction with Article 33(1) of the Polish Tax Code, shall be served on the attorney appointed and notified by the taxpayer in tax proceedings (tax audit or customs and fiscal inspection).

Uchwała siedmiu sędziów NSA z dnia 16 czerwca 2025 r. w sprawie zagadnienia prawnego dotyczącego zabezpieczenia zobowiązania podatkowego - sygn. akt III FPS 1/25 - Komunikaty - Naczelny Sąd Administracyjny

On 16 June 2025, a panel of seven Supreme Administrative Court judges denied adopting a resolution on a legal matter related to extending the deadline for refunding overpaid VAT (case file I FPS 2/25), stating that the issue in question was out of scope of the cassation appeal. Doubts arose as to whether, when reviewing an order concerning the extension of the refund period, the court should include within the scope of its review also previous orders made in this respect for the same tax period, in relation to the same taxpayer (even though they were not challenged in the appeal), or whether it should limit its review to assessing the correctness of the order appealed against.

Odmowa podjęcia uchwały w sprawie zagadnienia prawnego dotyczącego podatku od towarów i usług (sygn. akt I FPS 2/25) - Komunikaty - Naczelny Sąd Administracyjny

According to the judgment of the Supreme Administrative Court dated 13 June 2025 (case file I FSK 571/22), exemption under Article 43(1)(41) of the VAT Act also covers brokerage services related to entering into contracts to operate Employee Capital Plans. The Court stressed that according to the Act on Employee Capital Plans, entering into a contract to operate an Employee Capital Plan is a mandatory and indispensable stage preceding entering into a contract to manage an Employee Capital Plan. Thus, it is not legally possible for a contract to manage an Employee Capital Plan to be concluded without first concluding a contract to operate an Employee Capital Plan.

In fact, these contracts are functionally and economically linked, and the sole purpose of the conclusion of the contract to operate an Employee Capital Plan by the employer is to subsequently conclude a contract to manage an Employee Capital Plan.

Therefore, the VAT exemption should also cover intermediary services related to entering into contracts to operate Employee Capital Plans.

On 13 June 2025, the European Commission agreed to extend the completion date for all investment projects under the National Recovery and Resilience Plan until the end of 2026. Implementation of this decision will require the Ministry of Funds and Regional Policy to renegotiate indicators for hundreds of projects with the European Commission. The European Commission's approval will make it possible to complete and finance significant investment projects for Poland from the National Recovery and Resilience Plan.

According to the original assumptions, all reforms and investment projects under the Plan were to be completed by 31 August 2026.

On 18 June 2025, the President signed the Act amending the Labor Code into law. The new regulations require employers to provide a job applicant with information on the proposed remuneration and to ensure that job advertisements and job titles are gender-neutral and that the recruitment process is non-discriminatory.

The employer will be obliged to provide the above-mentioned information in paper or electronic form sufficiently in advance to allow the candidate to become aware of it.

In addition, the employer will not be able to require the job applicant to provide information on remuneration in the current employment relationship and in previous employment relationships.

The Act will enter into force six months after its promulgation in the Polish Journal of Laws.