KPMG Weekly Tax Review. Amendments to VAT announced

On 3 July 2025, the Ministry of Finance announced the launch of tax consultation on the draft tax clarifications on how transactions within the deposit-refund scheme, as provided for by Article 8(13a) of the Act of 13 June 2013 on Packaging and Packaging Waste, should be accounted for VAT purposes. Tax clarifications have been developed to clarify issues relating to the correct accounting and payment of VAT on amounts of unreturned deposit for packaging subject to the deposit-refund scheme. The key solution in terms of VAT is to exempt taxable persons who are not involved as entities introducing products in beverage packaging or as agents from VAT-related obligations. The consultation process is open to all interested entities. The remarks, along with relevant explanations, can be submitted until 17 July 2025 to: konsultacje.kaucjevat@mf.gov.pl

On 4 July 2025, preliminary remarks to the bill amending the PIT Act were added to the list of legislative work and policies of the Council of Ministers. The bill provides for, inter alia, introducing a special provision determining the rules of establishing tax-deductible costs in cases of redemption of securities under a decision issued by the Bank Guarantee Fund (BGF). The new regulations, set to come into effect on 1 January 2026, will apply exclusively to the costs associated with acquiring or taking up securities that are redeemed based on decisions issued by the BGF after the amendments come into force. The bill is anticipated to be approved by the Council of Ministers already in Q3 2025.

Projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych

On 2 July 2025, preliminary remarks to the bill amending the VAT Act were added to the list of legislative work and policies of the Council of Ministers. Under the bill, taxable persons authorized to use a simplified procedure as referred to in Article 166 of the Union Customs Code, regardless of the time limit in which the taxable person needs to file a supplementary declaration, may settle the tax on imported goods under the rules set forth by Article 33a of the VAT Act, i.e., in a tax return. The bill is anticipated to be approved by the Council of Ministers in Q3 2025.

Projekt ustawy o zmianie ustawy o podatku od towarów i usług

On 2 July 2025, Resolution no. 4/2025 of the Anti-Tax Avoidance Council, dated 3 June 2025 regarding a sequence of activities involving a limited partnership, in the context of a PIT liability for 2020, was published. The Council evaluated a sequence of activities including withdrawal of a taxpayer being a limited partner from a limited partnership and entering into the limited partnership of a private limited company (to replace the taxpayer), as well as determining the profit share for the period during which the taxpayer was a partner, which was set at an amount lower than the share the taxpayer was entitled to at the time of withdrawal. The Council concluded that the taxpayer's withdrawal from, and the private limited company's entry into, the limited partnership were not motivated by the fact that this was the last year in which limited partnerships were considered transparent entities. Furthermore, the Council stated that the conditions for applying the General Anti-Avoidance Rule (GAAR), specifically the existence of a tax benefit, were not met. This was because the tax benefit was obtained by the private limited company rather than the taxpayer, leading to proceedings being initiated against the incorrect entity. According to the Council, the “transfer” of taxable income between two entities cannot lead to creation of tax benefit for both entities. At the same time, the Council stated that settling one’s own indisputable tax losses cannot be treated as achieving a tax benefit.

Uchwała nr 4/2025 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania

On 1 July 2025, two clearance opinions on sequences of activities involving family foundations were published, namely: clearance opinion dated 19 May 2025 (case file DKP2.8082.6.2024) and clearance opinion dated 26 May 2025 (case file DKP2.8082.9.2024). The Head of the National Revenue Administration determined that the possible tax benefits, in the form of non-occurrence of CIT and PIT liability, do not contravene the provisions or intent of the statute (the contribution of shares to the family foundation was not intended to manipulate the entity for disposal purposes) and the approach taken was not artificial (the applicants did not attempt to sell the shares before the family foundation was legally established, and it is only reasonable to reinvest the profits from the sale of the shares back into the company in a manner that provides future benefits to the beneficiaries of the family foundation). As a result, the National Revenue Administration issued the requested clearance opinions.

Opinia zabezpieczająca 19 maja 2025 r., sygn. DKP2.8082.6.2024

Opinia zabezpieczająca z 26 maja 2025 r., sygn. DKP2.8082.9.2024

On 30 June 2025, the Ministry of Finance published tax clarifications on PIT, i.e., tax clarifications dated 27 June 2025 (Forms and manners of submitting individual information PIT-11 by remitters and other entities required to prepare it), setting forth the rules of submitting individual information PIT-11 both to tax offices and taxpayers, as well as tax clarifications dated 30 June 2025 (Forms of support for thermal modernization projects in PIT), relating to tax solutions supporting thermal modernization projects under the PIT Act and the Act on Lump-Sum Income Tax on Certain Revenues Generated by Natural Persons.

Objaśnienia podatkowe z 27 czerwca 2025 r. - Formy i sposoby przekazywania imiennej informacji PIT-11 przez płatników i inne podmioty zobowiązane do jej sporządzenia

Objaśnienia podatkowe z 30 czerwca 2025 r. - Formy wsparcia przedsięwzięcia termomodernizacyjnego w podatku dochodowym od osób fizycznych

On 30 June 2025, the Ministry of Finance published a detailed technical documentation related to implementation of the National e-Invoicing System (KSeF) along with integration-supporting tools. Furthermore, tools enabling integration of IT systems with KSeF 2.0 were made available. The KSeF 2.0 API documentation provides detailed rules and technical specifications regarding the way data exchange with the KSeF takes place and how it cooperates with external finance and bookkeeping systems. Full API documentation can be accessed here. Furthermore, the FA(3) logical structure template is now available in the Central Repository for Electronic Documents (CRWDE) on ePUAP platform, which can be accessed here. For any questions, concerns, or requests for further information regarding the KSeF 2.0 API documentation, the submission form available at the following link should be used.

Additionally, the Minister of Finance launched consultation on the new JPK_V7M(3) and JPK_V7K(3) structures.

Publikacja dokumentacji API KSeF 2.0 oraz struktury logicznej FA(3)

Trwają konsultacje podatkowe struktur JPK_V7M(3) i JPK_V7K(3)

During the meeting of the Monetary Policy Council held on 1-2 July, it was decided to reduce the NBP interest rates to the following values:

1. reference rate at 5.00% annually;
2. lombard loan interest rate at 5.50% annually;
3. deposit rate at 4.50% annually;
4. rediscount rate at 5.05% annually;
5. discount rate on bills of exchange at 5.10% annually.

The decision entered into force on 3 July 2025. Changes to the reference rate affect other financial parameters, e.g. the amount of interest on tax arrears (which will now to amount to 13% on an annual basis), as well as the limit of notional costs of external financing.

According to the judgment of the Supreme Administrative Court dated 3 July 2025 (case file II FSK 1357/22), Article 16(1)(22) of the CIT Act, which outlines exclusions from tax-deductible costs, applies solely to the contractual penalties it specifically enumerates and must be interpreted strictly. Consequently, in cases involving penalties for delays in service or delivery performances, not specified in the provision, such penalties are not excluded from tax-deductible costs and the possibility of including such expenses in tax-deductible costs should be assessed under the general rules. 

According to the judgment of the CJEU delivered on 3 July 2025 in case C-808/23, treatment of the services provided by a parent company to its subsidiaries (in the context of the active management of those subsidiaries) as constituting a single supply which precludes the open market value of those services from being determined using the comparison method, is incompatible with the regulations on the common system of value-added tax.