Another bill on Polish National Labor Inspectorate released
On 30 January 2026, a new bill amending the scope of powers of the Polish National Labor Inspectorate was released (bill). The proposed legislation aims to enhance the authority of the National Labor Inspectorate, notably by empowering it to determine the existence of employment relationships. This initiative forms part of the milestones outlined in the National Recovery Plan.
Key provisions of the bill include:
- the possibility for the Chief Labor Inspector to issue individual rulings as to whether a given legal relationship constitutes an employment contract;
- granting the inspector the power to determine, by way of an administrative decision, the existence of an employment relationship in place of a civil law contract; such a decision would become enforceable upon the expiry of the deadline for lodging an appeal or upon a final court ruling;
- introducing the right to appeal against the inspector’s decision to the district court;
- introducing preliminary rulings on the existence of an employment relationship in situations where the court finds that the evidence collected is sufficient and there is no doubt.
The stage of legislative work can be checked here.
KSeF now mandatory to use. Ministry issues guidelines, while businesses voice concerns
From 1 February 2026, certain businesses (specifically with sales in 2024 exceeding PLN 200 million, tax included) will be required to issue invoices in a structured format via the National e-Invoicing System (KSeF).
Last week, guidelines on principles for determining fixed establishment (FE) in Poland for KSeF invoicing purposes were released. The guidelines primarily explain how to determine the fixed establishment of the service provider, being the taxpayer responsible for assessing their invoicing obligations. Importantly, they do not explain how to determine the existence of a fixed establishment for the purposes of the place of supply of services (i.e., whether the taxpayer’s counterparty - the service recipient - has a fixed establishment in Poland). The guidelines explore such topics as the legal basis, conditions for determining existence of FE, procedure for determining the FE of a purchaser of services or goods, and examples illustrating the determination of an FE in the context of the application of KSeF.
Additionally, last week, the Ombudsman received complaints from entrepreneurs, who point out, among other things, that the scope of data collected exceeds the minimum necessary for verifying the accuracy of settlements, and that the KSeF itself raises constitutional concerns.
Digital tax proposal
The Ministry of Digital Affairs has submitted an application to include in the legislative agenda a bill introducing equal taxation of revenues generated from digital services on the Polish market. The proposed measure provides for, among other things:
- the introduction of a compensatory tax on services provided in Poland, including, for example, making a digital interface available to users (where the sole or main purpose of providing the interface is for the entity to deliver digital content), as well as the online sale of goods or services via the supplier’s own website, where the supplier does not act as an intermediary;
- determining the taxable base as the taxpayer’s revenue, due or paid during the settlement period, from specified services provided in Poland;
- setting the tax rate at no more than 3%;
- allowing the tax to be reduced by the amount of CIT paid by the taxed entity;
- establishing that the taxpayer would be any entity whose total worldwide revenues in the previous settlement period exceeded EUR 1,000,000,000 and whose total taxable revenues generated in Poland in the previous settlement period exceeded PLN 25,000,000, regardless of their tax residence or registered office.
According to the announcement, consultations on the assumptions of the bill for representatives of organizations of entities subject to the new rules will take place on 2 February 2026.
Usługi cyfrowe w Polsce mają być opodatkowane na równych zasadach
Clearance opinion on sale of shares denied
On 26 January 2026, it was announced that the Head of the National Revenue Administration denied a clearance opinion in case DKP1.8082.2.2025 relating to the sale of shares in a company more than three months after a contribution of an organized part of an enterprise, where the shares had been held for two years. The sequence of transactions included, inter alia:
- acquiring a new private limited company [sp. z o.o.];
- transferring an organized part of an enterprise from the applicant to the new company as a non-cash contribution in exchange for shares in the increased share capital of the new company;
- transferring ownership of the shares in the new company to a company within the purchaser’s group.
The Head of the National Revenue Administration determined that the transaction could result in a tax benefit in the form of an exemption from taxation on the sale of shares in the new company by the applicant, based on Article 24o of the CIT Act. At the same time, the authority found that obtaining this tax benefit was the main or one of the main objectives of the transaction. Furthermore, the applicant’s actions were artificial (for example, there was no economic or business justification for involving the intermediary entity, i.e., the new company), and the sequence of steps taken by the applicant may indicate a deliberate delay in proceeding with the transaction, so that the required shareholding period would be two years, as introduced by the amendment, rather than one year (which may also suggest artificiality). Additionally, the Head of the National Revenue Administration emphasized that the tax benefit in question is contrary to the purpose or objective of the tax law or its provision (i.e. Article 24o of the CIT Act). 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 sprzedaży udziałów w spółce
SAC: conditions for benefiting from tax preferences by family foundations
According to the judgment entered by the Supreme Administrative Court on 22 January in case file II FSK 553/25, a family foundation’s eligibility for tax preferences does not require participation solely in companies and partnerships that are CIT taxpayers. Accordingly, a family foundation may also benefit from tax preferences when conducting activities through entities similar to CIT-taxed companies in Poland. In such cases, it is necessary to assess whether foreign companies possess the essential features to treat them as entities similar to Polish commercial companies or partnerships.
SAC: no work location specification does not trigger permanent establishment in Poland
On 22 January 2026, the Supreme Administrative Court ruled (case file II FSK 556/23) that the employment of workers in Poland by an Irish company, without specifying the location where tasks are to be performed (i.e., whether in a home office or in an open-space office), does not create a permanent establishment in Poland within the meaning of the CIT Act and the Poland-Ireland Double Tax Treaty.
SAC: failure to apply exemption under Article 17(1)(34a) of CIT Act may exclude obligation to prepare Local File
Last week, the Supreme Administrative Court issued a judgment in case II FSK 369/25 stating that, as long as an entity does not make use of the exemption under Article 17(1)(34a) of the CIT Act in a given tax year, it may – provided certain additional conditions are met – continue to benefit from the exemption from the obligation to prepare the Local File, as set out in Article 11n of the CIT Act.
CJEU: fees for use of electricity grid do not qualify as indirect excise tax
Last week, the CJEU entered judgment in case T-653/24, according to which the existence of a legal mechanism for passing on a tax to the final electricity consumer does not in itself imply that that tax, which is calculated independently of the quantity of electricity actually consumed, has a direct and inseverable link with the consumption of electricity and is to be regarded as an ‘other indirect tax’. Consequently, according to the EU law, tax payable in respect of the network access contracts concluded by consumers or their suppliers and the calculation of which is not based on the quantity of electricity actually consumed does not constitute an ‘other indirect tax’ within the meaning the EU excise duty Directive.
CJEU’s judgment of 28 January 2026, case T-653/24 (Accorinvest)
SAC: VAT implications of entering into hedging transactions using derivative instruments aimed at mitigating risk of energy price fluctuations
In its judgment of 22 January 2026 (case file I FSK 781/23), the Supreme Administrative Court held that, in the case of entering into hedging transactions using derivative instruments aimed at mitigating the risk of energy price fluctuations, the company acts either as a service provider or a service recipient, depending on the outcome of the transaction. In the former case, the company will be regarded as a taxpayer within the meaning of the VAT Act. At the same time, the Court indicated that hedging transactions carried out by the company meet the criteria to be considered as ancillary transactions. Therefore, they should not be considered when calculating the proportion referred to in Article 90(2) of the VAT Act.
Interactive TPR forms now available
Interactive forms have been published on the Tax Portal for:
- transfer pricing information for legal persons – TPR-C(6)
- transfer pricing information for individuals – TPR-P(6)
These forms are intended for submitting transfer pricing information for taxable years beginning after 31 December 2024. The e-Deklaracje gateway is now ready to accept these forms.