End of NaszEauto call

On 6 May 2026, a clearance opinion dated 1 April 2026 (case file DKP16.8082.12.2025) on separating business activities previously pursued jointly by natural persons was published. The Head of the National Revenue Administration stated that the tax benefits to be obtained (no tax liabilities related to separation of activities and share redemption) are in line with the purpose of tax statutes. Another important goal of separation is to provide grounds for cross-generational succession. Consequently, Article 119a(1) of the Tax Code finds no application to the tax benefits resulting from the activities performed and presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.

Opinia zabezpieczająca w zakresie rozdzielenia przedsięwzięć biznesowych z dnia 1 kwietnia 2026 r., sygn. DKP16.8082.12.2025

Last week, a bill introducing into the Polish regulatory framework the instrument of tax settlement, i.e., an additional and voluntary form of resolving tax disputes between taxpayers (remitters) and tax authorities, was published on the Government Legislation Centre’s website. New regulations are expected to enter into force on 1 January 2028.

 Last week, a bill was published on the Government Legislation Centre’s website, providing for, inter alia, removal of the statutory requirement to provide individual PIT-11, PIT-8C, IFT-1R and IFT- 2R information to all taxpayers. At the same time, under the bill, taxpayers retain the right to obtain such information upon application submitted to remitters or other entities required to provide it. New provisions are expected to enter into force on 1 January 2027.

On 30 April, a bill was published. The goal thereof is to implement into the Polish regulatory framework the provisions of Council Directive (EU) 2025/516 (the “VAT in the Digital Age” package, ViDA) and to adjust the Polish law to EU requirements regarding e-commerce. The bill provides, inter alia, for:

• clarification of the types of supplies that are treated as facilitated by electronic interfaces (by a so‑called deemed supplier);
• amendment to the rules for calculating the EUR 10,000 (PLN 42,000) threshold for intra-Community distance sales of goods and TBE services;
• clarification of the rules for applying the OSS scheme and of the time at which the tax point under the special schemes;
• simplifications in registration for the OSS/IOSS schemes (including, among other things, the removal of the requirement to provide a website address);
• extending the OSS scheme to B2C supplies of gas, electricity and heating/cooling energy;
• excluding small taxpayers benefiting from the subjective VAT exemption from the possibility of using the IOSS scheme;
• abolishing the call‑off stock regime in connection with the introduction, from 1 July 2028, of a simplified special OSS scheme covering cross‑border movements of own goods.

The new regulations are due to come into force on 1 January 2027, except for the provisions relating to the call-off stock procedure (both repealing and amending existing regulations), which are scheduled to come into force on 1 July 2028.

On 28 April, the Council of Ministers passed a bill simplifying the State’s contacts with businesses regarding the Employee Capital Plans (Pracownicze Plany Kapitałowe, PPK). The key assumptions of the bill are as follows:

• notices regarding the PPK will be sent exclusively electronically to the remitter’s account in the ZUS (Social Security Institution) system;
• a notice will be deemed to have been served:
  • on the day it is viewed in the ZUS account, or
  • 14 days after it has been made available (even if the account has not been accessed);
• employers will still have 30 days to conclude a PPK management agreement – from the date of delivery of the notice.

New regulations are to enter into force 14 days after publication in the Polish Journal of Laws.

On 27 April, a draft regulation was published on the Government Legislation Centre’s website. It provides for an exemption from the obligation to report to the SENT monitoring system, and sets out the conditions for this exemption, for the transport of clothing and footwear by micro-enterprises registered with the CEiDG (Central Register and Information on Economic Activity). The regulation is to enter into force on the day following its publication.

According to the CJEU’s judgment in case C-544/24, the EU law (namely, Article 325 of the TFEU and Article 273 of the VAT Directive) must be interpreted as not precluding national legislation which lays down the detailed rules for calculating the rate of default interest relating to value added tax arrears irrespective of the nature and seriousness of the infringement established by the tax authority. At the same time, the state may not limit the possibility of decreasing the interest by the tax authority (e.g., through applying an interest rate lower than that provided for by that legislation or waiving the calculation of a part of the amount of the default interest or exempting a taxpayer from the payment of that interest), with the exception of the cases exhaustively defined by national legislation.

According to the CJEU’s judgment in case T-194/25 delivered on 29 April 2026, Article 5(1)(a) of Council Directive 2011/64/EU must be interpreted as meaning that the assessment of whether a product is ‘capable of being smoked’ should not be based on the perception of the public. In turn, Article 5(1)(a) thereof must be interpreted as meaning that the expression ‘without further industrial processing’ encompasses multi-stage methods that consumers can, however, carry out at home. 

On 30 April 2026, the regulation introducing new templates of ZUS DRA and ZUS RCA forms came into force. The new templates should be used by remitters when calculating health insurance contributions for April, by 20 May 2026.

The call for applications for the NaszEauto scheme, which had been open since 3 February 2025, closed on 30 April 2026. Over 41,000 applications were submitted, totalling more than PLN 1.3 billion. The scheme provided funding for the purchase, leasing or long-term hire of new, zero-emission electric vehicles in M1, M2 and N1 categories.

NaszEauto - nabór wniosków w programie zakończony