Further changes to SENT system

On 19 June 2026, the Lower House of the Polish Parliament passed the act on the tax on surplus revenues from the sale of liquid fuels. The tax is to cover businesses operating in the fuel sector from March to December 2026 and its rate is to amount to 60%. The Act is currently under review by the Senate and is scheduled to come into force on 1 August 2026.

The 10th edition of the Lewiatan Tax Council Congress took place on 16-17 June 2026. During the event, the government’s tax policy directions were presented. Further excise duty increases on alcohol (especially for small bottles of spirits) were announced, as well as a return to raising the sugar tax. It was also indicated that the windfall profits tax will be fast‑tracked, and that there may be changes to family foundations and the JPK_CIT framework. In addition, the Congress included panels on KSeF (the National e-Invoicing System), tax audits and the global minimum tax, as well as workshops on the new powers of the National Labour Inspectorate and on changes related to JPK KR PD.

On 17 June 2026, preliminary remarks on the bill intended to implement the provisions of EU Directive 2026/470 on sustainability reporting (ESG) into Polish law were published.

The bill provides, among other things, for a significant narrowing of the range of entities required to report on ESG, now limited to the largest entities (those engaging more than 1,000 employees and with revenues exceeding PLN 1,900,000,000), and for the introduction of measures simplifying reporting, including the possibility of omitting selected information (for example, information constituting a trade secret).

In addition, it is planned to introduce restrictions on the scope of data obtained from entities in the value chain (the so‑called “value chain cap”) and to make changes to reporting by entities from third countries. The bill also provides for ESG report assurance to be maintained at the level of limited assurance.

Last week, a draft regulation amending the SENT framework was made available. SENT is still to cover primarily imports, intra‑Community acquisitions of goods and transit through Poland, but the monitoring system is to exclude, among other things, domestic supplies, intra‑Community supplies of goods, exports outside the EU, certain shipments of humanitarian aid, and selected finished products with specific CN codes.

The draft regulation also provides for an increase in the SENT reporting thresholds: for goods in CN chapters 61–63 from 10 kg to 31.5 kg, and for footwear to 64 items. The monitoring is to apply, among other things, to specified goods in CN chapters 61, 62 and 64, as well as CN code 6309 00 00, provided that the conditions concerning the type of transport and the quantitative or weight thresholds are met.

Last week, the government once again extended the reduced VAT rate on fuels, now until 30 June 2026. At this point, there is no information on any extension of the reduced excise duty.

On 12 June 2026, the Opinion of the Council for Top-Up Taxation of 27 May 2026 regarding selected issues related to the effects of operating in a special economic zone was published (ref. RadGLOBE.8013.1.2026). The Council held that the failure to recognise, before 2024, deferred tax assets related to zone exemptions and capital expenditures may constitute an adjustment under Article 130(2)(3) of the Act. This makes it possible, for GloBE purposes, to “restore” SSE assets unused as at the end of 2023, provided that they are supported by reliable documentation and have been correctly recalculated.

However, the “restored” assets cannot result in double recognition of the same benefit for CIT and GloBE purposes. This risk should not arise if they relate to periods up to 2023, excluding amounts that have already been utilised, for example in a CIT adjustment made in 2025 for 2023 or earlier years.

In its judgment of 12 June 2026 (case file I FSK 1561/25), the Supreme Administrative Court held that the service consisting in the preparation and delivery of a meal boxes constitutes a food and beverage serving service (PKWiU [Polish Classification of Products and Services] 56) subject to 8% VAT. What really matters is the overall, comprehensive nature of the service, including the preparation of the diet, rather than the mere delivery of the products itself. The court also held that the provisions of the VAT Act referring to the PKWiU classification are compatible with the Constitution of the Republic of Poland. The absence of a definition of catering services in tax legislation does not in itself render those provisions unconstitutional, particularly in the context of the EU VAT system.

According to the judgment rendered on 17 June 206 by the CJEU in case T-184/25, Article 135(1)(b) of Council Directive 2006/112/EC must be interpreted as meaning that the exemption which it provides for the management of credit does not apply to the services for the management of credit provided by the person who granted that credit, subsequently transferred that credit and continues to manage that credit for consideration for the transferee.

CJEU’s judgment of 317 June 2026 in case T-184/25