Important amendments to tax statutes passed by Sejm and Senate
During the session of the Lower House of the Polish Parliament held last week, a raft of amendments to tax statutes were passed, including the Act on the Cryptoasset Market, designating the Polish Financial Supervision Authority (KNF) as the cryptoasset market supervisory authority, imposing obligations on token issuers and service providers, as well as introducing administrative sanctions and criminal liability. – the Act now moves to the Senate (Druk nr 2064).
Furthermore, at the Senate session also held last week, the Act amending the Labour Code and the Act on Company Social Benefits Fund was passed without amendments, introducing, among other things, a link between the payment of holiday pay and remuneration, employee representation in matters relating to the fund, and the possibility of handling certain matters electronically (Druk nr 1601). The act now moves to the President. The 2026 Budget Act was also adopted by the Senate, but with amendments and will now be re-submitted before the Sejm. (Druk nr 1749).
Amendments to excise duty and sugar tax regulations vetoed by President
Last week, the President of the Republic of Poland vetoed certain statutes, including:
- an act providing for an crease in excise duty rates (15% in 2026 and 10% in 2027) (Druk nr 1825) and
- an act providing for an increase in the sugar tax in 2026 (Druk nr 1836).
The acts are now to be re-submitted before the Sejm.
At the same time, the President signed into law several statutes, including:
- an act enabling entrepreneurs to settle VAT related to the import of goods directly in their tax returns (Druk nr 1728);
- an act simplifying tax regulations on accelerated depreciation (Druk nr 1798);
- an act introducing amendments to taxation of copper and silver extraction (Druk nr 1881);
- an act introducing new Polish Classification of Activities (Polska Klasyfikacja Działalności; PKD) codes (Druk nr 1930);
- an act bringing amendments to tax advisory principles (Druk nr 1729);
- an act determining the rules of establishing tax-deductible costs in cases of redemption of shares or securities under a decision issued by the Bank Guarantee Fund (Druk nr 1835);
- an act including an increase in the revenue threshold allowing for the use of the cash PIT scheme from PLN 1 million to PLN 2 million (Druk nr 1838);
- an act bringing the possibility of reinstatement of a time limit to notify of the acquisition of property and/or property rights by the members of the immediate family – new regulations are to enter into force 14 days after promulgation (Druk nr 1837);
- an act introducing a mechanism that will equalize CO2 emission costs between EU producers covered by the EU Emissions Trading System and companies from outside the Community (Druk nr 1855).
Deadline for filing JPK for income tax purposes to be extended
Last week, a bill amending the PIT Act and the CIT Acts was published (the bill). It provides for an extension of the deadline for submitting JPK files for the purposes of PIT and CIT until the end of the 7th month after the end of the taxable or financial year for entities keeping books of accounts. In addition, the bill introduces provisions according to which the power of attorney to sign returns submitted by electronic means of communication granted under the Tax Code will apply accordingly to the filing of JPK for the purposes of income taxes. The bill is expected to be passed by the Council of Ministers in Q1 2026.
Implementing regulations on National e-Invoicing System
In December, the Minister of Finance and Economy signed into law four implementing regulations pertaining to the operation of the National e-Invoicing System (KSeF). The regulations cover:
- cases in which there is no requirement to issue invoices via the System (for example, certain financial and insurance services, as well as simplified invoices) (link);
- rules of issuing simplified invoices by VAT-exempt taxpayers (link);
- rules of using the KSeF, including granting and revoking authorizations (ZAW-FA notification template) (link);
- amendments to the JPK_VAT, including, among others, the requirement to provide the KSeF invoice number in the records, as well as the possibility of including invoices and other documents issued outside the system, provided they are appropriately marked (link).
In addition, the Ministry has provided clarifications in the consultation report, indicating, among other things, that the new rules for JPK_VAT will apply to settlements for February 2026 onwards. Errors in the files may be corrected, and penalties will not be imposed automatically; they will only be applied following a formal request and failure to make the necessary corrections.
Clearance opinion on redeeming shares without remuneration denied
On 15 December 2025, it was announced that the Head of the National Revenue Administration denied a clearance opinion (ref. no. DKP16.8082.4.2025) on a voluntary redemption of shares without remuneration in Polish private limited companies (sp. Z o.o.). The Head of the National Revenue Administration found that the transaction under review could lead to tax benefits, specifically, the absence of CIT and PIT liabilities, which constituted the main purpose or one of the main purposes of the arrangement. Furthermore, according to the authority, the tax benefits are contrary to the object or purpose of the tax legislation or its provisions (i.e., the PIT and CIT Acts), as the planned transaction formally achieves the stated objective, but entirely disregards the economic and commercial functions typically associated with such legal instruments (for example, a purchase contract). Moreover, the applicant’s actions were deemed artificial. Consequently, Article 119a(1) of the Tax Code was found to have application to the tax benefits presented by the applicant and a clearance opinion was denied.
Odmowa wydania opinii zabezpieczającej w zakresie umorzenia udziałów bez wynagrodzenia
Clearance opinion relating to sequence of activities involving family foundation
On 18 December 2025, a clearance opinion was published on a sequence of activities involving establishment of a family foundation and the receipt by that foundation of cash donations made by the founders (case file DKP1.8082.4.2025). The Head of the National Revenue Administration determined that although the transaction could result in tax benefits, including the absence of CIT and tax on civil law transactions liabilities, such benefits do not constitute the main or one of the main objectives thereof. At the same time, the Head of the National Revenue Administration emphasized that the aforementioned tax benefits are not contrary to the object or purpose of the tax legislation or its provisions, as the establishment of the foundation and its receipt of cash donations serve important economic purposes related to succession and future security, and that the approach adopted by the applicant is not considered artificial.
Opinia zabezpieczająca w zakresie zespołu czynności z wykorzystaniem fundacji rodzinnej
Opinions of Anti-Tax Avoidance Council on taxation of sale of shares involving Cypriot companies
Last week, two opinions by the Anti-Tax Avoidance Council were published, namely: Resolution no. 8/2025 and Resolution no. 9/2025 of 22 October 2025, concerning the application of the General Anti-Avoidance Rule (GAAR) to a sequence of transactions in respect of PIT for 2019. In both cases, the Council assessed a sequence of transactions which included, among other things, the sale by shareholders of their shares in a Polish private limited company (sp. z o.o.) to an external investor, using Cypriot entities. In the Council’s view, a tax benefit arose in the form of no PIT liability for 2019, which is contrary to the object or purpose of the tax legislation or its provisions (Article 17(1)(6)(a) and Article 17(1ab)(1) of the PIT Act). Furthermore, the Council indicated that the main or one of the main purposes of the transactions undertaken was to obtain a tax benefit, as the actions taken by the shareholders were aimed solely at effecting the sale of shares in such a way as to avoid paying PIT on the disposal of those shares, and that the approach adopted by the applicant is considered artificial. As a result, the Council found that Article 119a et seq. of the Polish Tax Code apply in both cases to the analysed sequence of transactions.
Uchwała nr 8/2025 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Uchwała nr 9/2025 Rady do Spraw Przeciwdziałania Unikaniu Opodatkowania
Meeting of Economic and Financial Affairs Council (ECOFIN)
In the first weeks of December, the meeting of the Economic and Financial Affairs Council (ECOFIN) was held in Brussels. The finance and economy ministers of the EU Member States reviewed the market infrastructure and efficient supervision package, published on 4 December. The package provides for several amendments to key pieces of legislation relevant to financial markets, including strengthening the role and supervisory powers of ESMA. In addition, the Council supported the adoption of measures abolishing the customs exemption for e-commerce consignments (up to EUR 150) and agreed that, during the transitional period until the customs reform enters into force, a flat rate of EUR 3 will apply. The Council also reviewed the progress in implementing the Recovery and Resilience Facility and adopted implementing decisions approving targeted amendments to the Recovery and Resilience Plans, including for Poland. Furthermore, the ministers discussed the economic situation in the context of Russia’s aggression against Ukraine, the European Commission’s recommendation on pension monitoring systems, and were briefed on the progress of work on the digital euro.
Posiedzenie Rady do Spraw Gospodarczych i Finansowych
Automotive Package by European Commission
Last week, the European Commission presented the Automotive Package, setting a policy framework to support the EU automotive sector in its pursuit to ensure 2050 climate neutrality and strategic independence. The key elements of the Package include, inter alia, opening the door to the sale of internal combustion engine cars after 2035, giving the industry more flexibility to achieve CO2 targets (from 2035 onwards, carmakers will need to comply with a 90% tailpipe emissions reduction target, while the remaining 10% emissions will need to be compensated through the use of low-carbon steel Made in the Union, or from e-fuels and biofuels). Furthermore, the Commission calls for strengthening Europe's own battery industry (through the Battery Booster initiative), introducing a new directive on corporate fleets and easing administrative burden.
Commission takes action for clean and competitive automotive sector
SAC judgment: Possibility of applying abolition relief to income of Polish seafarers
Last week, the Supreme Administrative Court (case no. II FSK 785/22) ruled that it is possible to apply the abolition relief (provided for by Article 27g of the PIT Act) to the income of a Polish seafarer (employed by a Norwegian company) derived from employment performed on a vessel flying a foreign flag. Additionally, the Court emphasized that, for the application of a double taxation treaty, it is not a requirement that a tax liability arises in the other contracting state, nor that the Polish taxpayer actually pays tax in that state.
SAC judgment: Structure verification obligation when paying dividends
The Supreme Administrative Court (case no. II FSK 523/23) ruled that a remitter distributing dividends is obliged to verify whether the structure under which the payment is made is genuine or artificial. Although, in 2016, the provisions relating to dividends (Article 22(4) of the CIT Act) did not explicitly require the determination of the “beneficial owner”, Article 22c of the CIT Act imposed an obligation to analyse such structures in terms of their authenticity. In the case at hand, it was established that the way the Cypriot company operated, and the influence of a particular individual indicated that the structure was artificial.