Consultations regarding changes to KSeF

The Ministry of Finance has announced plans to consult on proposed changes to the National e‑Invoicing System [Krajowy System e‑Faktur, KSeF]. The consultation meeting is scheduled for 9 June 2026 at 10:00 am and will focus on the next phase of the system’s development following its partial rollout. Key topics will include revisions to business event models, how updates to e‑invoicing processes will be managed, and improvements to the KSeF 2.0 API. After the consultations, the Ministry will outline its final approach to further legislative and technical work, as well as the scope of the planned changes. Anyone wishing to participate can register by emailing: konsultacje.ksef@mf.gov.pl.

Zapraszamy na konsultacje dotyczące zmian w KSeF

On 3 June 2026, the Head of the National Revenue Administration [KAS] issued a clearance opinion (ref. DKP16.8082.10.2025) regarding the establishment of a family foundation, the transfer of shares in a private limited company [spółka z ograniczoną odpowiedzialnością, sp. z o.o.] to the foundation, and the foundation’s business activities, such as share trading and reinvestment of funds. The authority concluded that this structure may offer a range of tax advantages, including exemption from tax on dividends and share disposals for individuals, no solidarity levy, exemptions from PIT and inheritance and gift tax on benefits paid by the foundation, and a preferential 15% CIT rate for the family foundation. Importantly, the Head of the National Revenue Administration also determined that these potential tax benefits are not contrary to the intent of the regulations, do not represent the main motivation for the actions, and the overall structure is not considered artificial. As a result, a clearance opinion was issued.

On 2 June 2026, a tax opinion on top-up taxation dated 27 May 2026 (ref. 0111-KDGB.480.4.2025.4.KW) was published. The opinion concerns the application of the provisions of the Polish GLOBE Act [the act implementing the EU Minimum Tax Directive] to a group of entities connected through both personal and equity links. According to the opinion, the absence of an ultimate parent entity and the absence of an obligation to prepare consolidated financial statements means that these entities do not constitute a “group” within the meaning of Article 2(1)(6) of the GLOBE Act. The tax authority also confirmed that, when testing the EUR 750 million threshold, only revenues disclosed in consolidated financial statements should be considered. As a result, in the factual circumstances analysed, the provisions on top-up taxation do not apply.

During the meeting held on 1-2 June 2026, the Monetary Policy Council decided to keep the NBP interest rates unchanged, i.e.:

• reference rate at 3.75% annually;
• lombard loan interest rate at 4.25% annually;
• deposit rate at 3.25% annually;
• rediscount rate at 3.80% annually;
• discount rate on bills of exchange at 3.85% annually.

The reference rate has influence on other financial parameters, e.g.,

• the amount of interest on tax arrears (200% of the basic lombard loan interest rate + 2%, except that the rate may not be lower than 8%). As a result, interest on tax arrears continues to amount to 10.5% on an annual basis.
• the limit of notional costs of external financing;
• and reduction in the amount of tax liability in the event of payment of VAT in full from a VAT account earlier than the deadline for paying the tax.

Komunikat prasowy z posiedzenia Rady Polityki Pieniężnej w dniach 1-2 czerwca 2026 r.

The European Commission today published a new frequently asked question (‘FAQ’), regarding the application of the Pillar 2 Directive to Cyprus. It affirms that all EU Member States must treat Cyprus as having a qualified income inclusion rule under the EU Pillar 2 Directive, despite the fact that the Cypriot regulations have not been added into record of the OECD/G20 Inclusive Framework. These rules apply fiscal years commencing on or after 31 December 2023 and are intended to ensure the consistent application of the Directive across the European Union.

In its judgment of 28 May 2026 (case file I FSK 1537/23), the Supreme Administrative Court [Naczelny Sąd Administracyjny, NSA] confirmed that where a company’s foreign head office is a member of a VAT group in another EU Member State, and its Polish branch is not a member of that VAT group, transactions between the foreign head office and its Polish branch are subject to VAT. The Court emphasised that a VAT group is a separate taxable person with a territorial scope, and that the foreign head office’s membership in a VAT group prevents the head office and its Polish branch from being treated as a single taxable person for VAT purposes.

The Council of Ministers has adopted a bill amending the VAT Act, which includes both simplifications for businesses and measures designed to strengthen the security of the tax system. The bill provides, among other things, for the removal of selected administrative obligations, the introduction of a VAT warehouse regime [skład VAT], changes to the rules on purchasers’ joint and several liability, new rules for taxpayer registration, and further digitalisation of cash registers. The main body of the new provisions is scheduled to enter into force on 1 October 2026.

The President has vetoed an amendment providing for the extension of the SENT system to the transport of ready-mixed concrete and mixtures based on mineral binders. The reasons given for the veto refer to excessive administrative burdens for businesses and the need for deregulation. This means that the planned extension of the SENT system will not enter into force unless the Lower House of the Polish Parliament overrides the veto by a three-fifths majority in the presence of at least half of the statutory number of MPs.