Bill introducing healthcare reform – significant changes to PIT and social security contributions

Last week, preliminary remarks to the bill amending the VAT Act were added to the list of legislative work and policies of the Council of Ministers. 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 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 bill is expected to be passed by the Council of Ministers in Q2/Q3 2026.

On 7 April 2026, the preliminary remarks to the bill amending the Polish Tax Code were added to the list of legislative work and policies of the Council of Ministers. The goal of the bill is to make it easier for taxpayers to carry out their tax obligations through:

• harmonising the rules for making corrections to electronic tax ledgers submitted to the tax authorities;
• introducing the possibility of automatically making available to taxpayers (remitters) the data collected by the National Revenue Administration in the Central Tax Data Register, without any human involvement.

The bill is expected to be passed by the Council of Ministers in Q2/Q3 2026.

Last week, the Council of Ministers passed a bill providing for:

• 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;
• introduction of 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 planned date for the entry into force of the provisions is 1 July 2026, except for the provisions on powers of attorney, which are to enter into force upon publication in the Journal of Laws.

During the meeting held on 8-9 April 2026, the Monetary Policy Council decided to keep the NBP interest rates unchanged, i.e.:

• reference rate at 3.75% annually;
• Lombard loan interest rate at 4.25% annually;
• deposit rate at 3.25% annually;
• rediscount rate at 3.80% annually;
• discount rate on bills of exchange at 3.85% annually.

The reference rate has influence on other financial parameters, e.g., the amount of interest on tax arrears (200% of the basic Lombard loan interest rate + 2%, except that the rate may not be lower than 8%). As a result, interest on tax arrears continues to amount to 10.5% on an annual basis. It also impacts the limit of notional costs of external financing, and a reduction in the amount of tax liability in the event of payment of VAT in full from a VAT account earlier than the deadline for paying the tax.

Komunikat prasowy z posiedzenia Rady Polityki Pieniężnej w dniach 8-9 kwietnia 2026 r.

On 9 April 2026, a bill aligning Polish law with the EU requirements laid down in Regulation (EU) 2023/1115 of the European Parliament and of the Council of 31 May 2023 (the EUDR) was published on the Government Legislation Centre’s website.

The aim of the Regulation is to limit trade in goods the production of which is linked to deforestation and forest degradation. In particular, it is intended to counteract biodiversity loss and greenhouse gas emissions by supporting the consumption of deforestation‑free products and reducing the EU’s contribution to global deforestation. The Regulation forms part of the action plan launched by the 2019 EU Communication on stepping up EU action to protect and restore the world’s forests.

The bill regulates, among other things:

• the competent authorities for carrying out inspections and other activities provided for in the EUDR in relation to specific commodities (e.g. cattle, cocoa and coffee), including the Environmental Protection Inspectorate, Trade Inspectorate, Agricultural and Food Quality Inspectorate, and Veterinary Inspectorate;
• the manner of submitting due diligence statements and notifying the competent authority of new information;
• the conduct of inspections;
• the procedure for monitoring changes in trade patterns;
• the procedure for identifying situations where products present a risk of non‑compliance;
• the procedure for imposing immediate interim measures and requesting the customs authorities to suspend release;
• the taking of remedial actions;
• sanctions.

In a judgment of 8 April 2026 (case file I SA/Lu 56/26), the Voivodeship Administrative Court in Lublin held that a company taxed under the Estonian CIT regime which grants a loan to a related party from funds derived from profits earned before entering the lump‑sum regime does not, on that basis, earn taxable income from hidden profits. The court indicated that only net profit generated during the period in which the lump‑sum regime applies is subject to taxation under that regime and not profits from earlier years.

Last week a parliamentary bill was published on the Sejm website introducing extensive changes to the healthcare system, the rules for financing sickness and healthcare benefits, as well as to personal income tax (PIT).

The bill provides in particular for:

1.      Changes to benefits and social security contributions

o   Transferring the administration of cash benefits for temporary incapacity for work (sickness benefits, rehabilitation benefits) from the Social Insurance Institution (ZUS) to the National Health Fund (NFZ);

o   Shortening the period during which the employer finances sick pay to 14 days of total incapacity for work in a year;

o   Introducing mandatory sickness insurance for contractors working under mandate contracts;

o   The sickness insurance contribution will be included in the basis for calculating the health insurance contribution and will no longer reduce the PIT-taxable base.

2.      New health relief in PIT

o   Introducing a so-called health relief, allowing taxpayers to deduct from tax 10% of incurred and documented expenditure on, among other things:

-      rehabilitation purposes,

-      medical devices and special dietary products purchased on prescription,

-      healthcare services,

-      care services.

The value of many healthcare benefits financed by the employer (e.g. medical subscription packages) is to be exempt from PIT on the employee’s side.

Most of the provisions are intended to enter into force on 1 January 2027, with separate dates for certain regulations (including those on minimum pay in the healthcare sector). Public consultations on the bill will run until 2 May.