Reform of National Labour Inspectorate now in force

As of 8 July 2026, new rules have come into force strengthening the powers of the National Labour Inspectorate [PIP] to review forms of engagement, including the power to issue administrative decisions confirming the existence of an employment relationship. Inspections may cover both the terms of the relevant agreements and the way they operate in practice. Any reclassification will give rise to tax and social security obligations (Social Insurance Institution [ZUS], personal income tax [PIT], Employee Capital Plans [PPK]) and will also increase the risk of audits by the National Revenue Administration [KAS] and the Social Insurance Institution [ZUS], including in respect of periods prior to the decision (up to five years retrospectively).

On 6 July, the Ministry of Finance presented a package of deregulatory measures in the area of taxation. The key proposals include:

1. The possibility of using an application instead of a fiscal cash register and the introduction of e‑receipts.
2. Pre‑completed VAT returns for approximately 2 million taxpayers.
3. A five‑year validity period for tax rulings and enhanced protection for taxpayers in the event of changes to those rulings.
4. Half‑rate interest for voluntary corrections.
5. An extension of the deadline for lodging an appeal to 30 days and a broader application of the principle of tacit approval.

Completion of the government’s legislative work on the proposed measures is planned by the end of 2026.

Last week, a bill amending the Accounting Act was published. It proposes limiting ESG reporting obligations to only the largest entities (those with more than 1,000 employees and revenues exceeding PLN 1.9 billion). The bill also provides for simplified reporting (including the option to omit selected disclosures), a reduction in the scope of value chain data to be reported, and the retention of assurance at the limited assurance level. The bill is currently at the consultation stage and is intended to enter into force on 1 January 2027.

On 10 July 2026, the government’s bill amending the Trade Unions Act was submitted to the Sejm. The bill provides for the possibility of exchanging information between employers and trade unions in electronic or documentary form, for example by e‑mail, provided that such arrangements are agreed in a collective labour agreement or other agreement. Trade unions will also be able to submit requests and receive information in this form, including in matters concerning a planned transfer of a workplace or part of a workplace to another employer, as well as information on the number of managerial staff. Similar solutions will apply to relations between the employer and the works council. The new provisions are intended to enter into force 14 days after publication in the Journal of Laws and will also apply to matters already in progress.

On 10 July 2026, the government’s bill amending the Act on Counteracting Unfair Market Practices and the Consumer Rights Act was submitted to the Sejm, aligning Polish law with EU rules on supporting informed consumer decisions. According to the bill, environmental labels and markings indicating the impact of a product on the environment may only be used where they are based on a recognised certification scheme or have been established by a public authority. Furthermore, the use of generic slogans such as “ecological” or “environmentally friendly” without credible evidential support will be prohibited, as will presenting products as more environmentally friendly than they actually are. The provisions also introduce an obligation to inform consumers about the possibility of repairing products and the period during which updates will be provided in the case of digital content and services, as well as devices that use software. Consumers are to receive clear information about their rights, and where an additional durability guarantee is offered, in a standardised format for its presentation, applicable across the EU. The new rules are scheduled to enter into force on 27 September 2026.

In its judgment of 8 July 2026 (case file II FSK 185/25), the Supreme Administrative Court confirmed that the exemption under Article 22(4) of the CIT Act applies only where shares in the dividend-paying company are held directly. Holding the status of beneficial owner is not sufficient, as indirect ownership structures do not meet the conditions for the preferential treatment.

In its judgment of 8 July 2026 (case file II FSK 1082/23), the Supreme Administrative Court held that a taxpayer may maintain a single record for income exempt in a Special Economic Zone and under a decision on granting investment support.
According to the court, there is no obligation to separate records by source of exemption, and the relief should be settled chronologically, up to the limits arising from the individual permits.

In its judgment of 7 July 2026 (case file II FSK 1034/23), the Supreme Administrative Court held that making company cars available to shareholders for private purposes gives rise to income from hidden profits. This taxation applies regardless of whether the company is generating a profit or incurring a loss.

In its judgment of 8 July 2026 in case T‑356/25, the Court of Justice of the European Union held that a tax representative may be appointed as the person liable for payment of the VAT, if appointed by a taxable person to replace them as the person liable for the payment. At the same time, the court indicated that it is not permissible to attribute to that representative joint and several liability solely by virtue of holding that role, where they did not participate in the taxable transactions and their involvement was limited to fulfilling VAT filing obligations. Imposing such liability requires an assessment of whether they knew or ought to have known that the tax would go unpaid and whether they acted in good faith. The CJEU also emphasised that different legal bases for VAT liability cannot be applied in parallel to the same person.

In Poland, the Tax Freedom Day in 2026 fell on 9 July, which means that, symbolically, 189 days of the year are devoted to paying taxes, social security contributions and other public charges. This indicator reflects the level of public sector expenditure, which reached around 51.8% of GDP. This year’s date is the latest on record and continues the trend of Tax Freedom Day gradually moving further into the year: in 2023 it fell on 21 June, in 2024 on 28 June and in 2025 on 4 July. The calculation considers total public sector expenditure, including the state budget, local government budgets and other funds, together with mandatory public levies.

DZIEŃ WOLNOŚCI PODATKOWEJ 2026 - Centrum im. Adama Smitha