KPMG Weekly Tax Review. Bill increasing powers of National Labour Inspectorate

In its judgment of 4 September 2025 (case C-726/23), the Court of Justice of the European Union (CJEU) held that the remuneration in respect of intra-group services, provided by a parent company to its subsidiary and contractually detailed, which is calculated in accordance with a method recommended by the Transfer Pricing Guidelines adopted by the Organisation for Economic Co-operation and Development (OECD) and corresponds to the part of the operating profit margin greater than 2.74% achieved by that subsidiary, constitutes the consideration for a supply of services for consideration falling within the scope of value added tax. Furthermore, in the CJEU’s view, EU must be interpreted as not precluding the tax authority from requiring a taxable person who seeks the deduction of input VAT paid to submit documents other than the invoice in order to prove the existence of the services referred to in that invoice and their use for the purposes of the taxed transactions of that taxable person, provided that the submission of that evidence is necessary and proportionate for that purpose.

In its judgment of 2 September 2025 (case file I SA/Gd 425/25), the Voivodeship Administrative Court in Gdańsk held that the letting of cottages by a family foundation as part of short-term rental constitutes a permissible activity as referred to in Article 5(1)(2) of the Family Foundation Act and, consequently, is not subject to the 25% tax rate provided for in Article 24r of the CIT Act. The anticipated duration of the rental does not constitute a material ground justifying the exclusion of short-term letting from the catalogue of permissible activities conducted by a family foundation, which is exempt from CIT.

In its judgment of 28 August 2025 (case file I FSK 1035/22), the Supreme Administrative Court held that, following the expiry of the statute of limitations specified in Article 70 § 1 of the Tax Code, it is not possible to validly issue a corrective invoice or to account for the correction in the settlement for the period in which the corrective invoice was issued. In this regard, the arrangements between the parties to the transaction, as well as the obligation imposed by an ordinary court to issue a corrective invoice, are irrelevant.

On 3 September 2025, the Act of 5 August 2025 amending the Energy Law and certain other acts was published in the Journal of Laws. The Act introduces, inter alia, amendments to the CIT Act aimed at aligning tax regulations with new forms of company reorganisation, including updated rules for horizontal mergers of sister companies, division by spin-off, and the full implementation of Directive 2009/133/EC. The new provisions include, among other things, the equal tax treatment of demergers by spin-off and contributions in kind to a company, as well as the removal of the requirement to close accounting books in the case of demergers by spin-off or separation (consequently, for the purposes of maintaining the accounting books of divided companies, demergers by separation are equated with demergers by spin-off under the Accounting Act). The new regulations will enter into force on 17 September 2025.

Ustawa z dnia 5 sierpnia 2025 r. o zmianie ustawy – Prawo energetyczne oraz niektórych innych ustaw

At its meeting on 2–3 September, the Monetary Policy Council decided to reduce the NBP [Central Bank of the Republic of Poland] interest rates by 0.25 percentage points to the following levels:

• Reference rate: 4.75% per annum;
• Lombard rate: 5.25% per annum;
• Deposit rate: 4.25% per annum;
• Rediscount rate: 4.80% per annum;
• Discount rate: 4.85% per annum.

The resolution of the Monetary Policy Council entered into force on 4 September 2025. The change in the reference rate affects, among other things, the amount of interest on tax arrears (the current rate of interest on tax arrears will decrease to 12.5% per annum) as well as the limit for notional external financing costs, and leads to the reduction of the tax liability amount in the case of full payment of VAT from a VAT account prior to the tax payment deadline.

Komunikat prasowy z posiedzenia Rady Polityki Pieniężnej w dniach 2-3 września 2025 r.

On 1 September 2025, a bill amending the Act on the National Labour Inspectorate and certain other acts was published on the website of the Government Legislation Centre. The bill provides, among other things, for granting the National Labour Inspectorate (PIP) the power to determine the existence of an employment relationship. In practice, this means that regional labour inspectors will be authorised to issue decisions converting a civil law contract into an employment contract if it was concluded under conditions appropriate for an employment contract, with an appeal against such a decision available to the labour court. In addition, the bill provides for the exchange of information and data between ZUS (the Social Insurance Institution), PIP, and the National Revenue Administration for the purposes of control and risk analysis, the improvement of PIP inspections through the introduction of remote inspections and the use of technical devices, as well as new solutions regarding the amount of fines for offences against employee rights. The new provisions are scheduled to enter into force on 1 January 2026.

Projekt ustawy o zmianie ustawy o Państwowej Inspekcji Pracy oraz niektórych innych ustaw

On 2 September 2025, the key assumptions for the bill on personal investment accounts (OKI) were added to the list of legislative work and policies of the Council of Ministers. The bill provides, among other things, that the account will be personal and voluntary, with the possibility of depositing and withdrawing funds at any time; assets within the account will be exempt from taxation: investment assets (e.g. shares, bonds) up to PLN 100,000, and savings assets (e.g. deposits, savings bonds) up to PLN 25,000; the excess value of assets accumulated in the OKI above the tax-exempt thresholds will be subject to tax at an estimated rate of 0.8% to 0.9% (in practice, the tax on OKI assets will be calculated on the sum of two excesses: the excess of the savings portion over PLN 25,000 and the excess of the total value of assets (savings and investment) over PLN 100,000, reduced by the previously taxed excess from the savings portion). The planned date for the Council of Ministers to adopt the bill is the third quarter of 2025.

Założenia do projektu ustawy o osobistych kontach inwestycyjnych

On 1 September 2025, the Act of 5 August 2025 amending the Act on Value-Added Tax and amending the Act amending the Act on Value-Added Tax and certain other acts, which introduces the mandatory National e-Invoicing System (KSeF) from 1 February 2026 for large taxpayers and from 1 April 2026 for other taxpayers, was promulgated in the Journal of Laws. The new regulations (with certain exceptions) entered into force on 2 September 2025.

Ustawa z dnia 5 sierpnia 2025 r. o zmianie ustawy o podatku od towarów i usług oraz ustawy o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw

On 1 September 2025, tax guidelines dated 29 August 2025 were published regarding the rules for settling transactions related to the deposit-refund system under the Value-Added Tax Act. The aim of the guidelines is to present the practical application of VAT provisions to activities carried out by taxpayers and remitters in connection with their participation in the deposit-refund system. The most important feature of the solutions introduced under VAT law is the removal of VAT obligations from taxpayers who do not act as introducers of products in beverage packaging or as representative entities. The specific nature of the deposit system solutions justifies transferring VAT obligations to the designated entities, thereby simplifying tax settlement throughout the deposit system. The guidelines discuss, among other things: the subject and basis of VAT taxation in the deposit system, the timing of settlement of unreturned deposits for VAT purposes, the excess of packaging or packaging waste returned to the deposit system over packaging introduced into circulation, the representative entity as a VAT remitter, records, and the right to deduct.

Objaśnienia podatkowe z 29 sierpnia 2025 r. w zakresie zasad rozliczania na gruncie podatku od towarów i usług transakcji związanych z systemem kaucyjnym (plik pdf)

On 20 August 2025, the Regulation of the Minister of Finance and Economy of 10 August 2025 amending the regulation on certain taxpayers and remitters for whom tasks are performed by the head of a tax office other than the locally competent one was published in the Journal of Laws. The new provisions, which are to enter into force on 1 January 2026, provide, among other things, for an increase (from EUR 50 million to EUR 100 million) in the revenue threshold qualifying entities for service by the First Mazovian Tax Office in Warsaw (PMUS), the extension of the catalogue of taxpayers and remitters of significant economic or social importance served by specialised tax offices to include entities that are parties to a cooperation compliance agreement concluded with the Head of the National Revenue Administration. Entities that met the previous threshold but do not meet the new threshold (EUR 100 million) may change their current tax office by submitting an appropriate statement to the Head of PMUS in Warsaw by 15 October 2025.

Zmiana katalogu podmiotów obsługiwanych przez Pierwszy Mazowiecki Urząd Skarbowy w Warszawie

Rozporządzenie Ministra Finansów i Gospodarki z dnia 10 sierpnia 2025 r. zmieniające rozporządzenie w sprawie niektórych podatników i płatników, w odniesieniu do których zadania są wykonywane przez naczelnika urzędu skarbowego innego niż właściwy miejscowo