KSeF: maintenance break
The Ministry of Finance and Economy would like to remind all the users about the planned maintenance break in the operation of the National e-Invoicing System (KSeF), from 26 to 31 January. The break is necessary to complete the implementation of the target version of the system, that is KSeF 2.0. During the break, it is still possible to apply for basic authorizations (using the ZAW-FA form). From 28 January, it will also be possible to verify KSeF 2.0 services in the production environment. On 1 February 2026, KSeF 2.0 will be made available, superseding all the previous versions as the only available and mandatory system. On this date KSeF 1.0 will be shut down, along with the KSeF Certificates and Permissions Module. The possibility of granting new authorizations and applying for certificates will be possible again in the new KSeF 2.0 system from 1 February 2026. The scheduled maintenance break provides an opportunity to check the organization’s readiness to implement new solutions and analyse the document flow, procedure effectiveness, and automation of accounting processes during a temporary system outage.
Komunikat techniczny dotyczący Krajowego Systemu e-Faktur (KSeF)
Important amendments to tax statutes passed by Sejm and Senate
At the session held on 21 January, the Senate passed amended a number of statutes, including the act amending the Code of Commercial Partnerships and Companies (providing for, among others, the obligation for companies to report changes promptly, the obligation to disclose information in the National Court Register about the institution keeping the register of shareholders, the obligation to submit a list of shareholders when removing a company from the National Court Register, and the extension of data entered in the register of shareholders) – new regulations (with some exceptions) are to enter into force 12 days after promulgation (Druk nr 2027); The act is now re-submitted before the Sejm.
In turn, at the session held on 21-23 January, the Sejm:
- passed the Senate’s amendments to the aforementioned act bringing amendments to the Code of Commercial Partnerships and Companies (Druk nr 2027). The Act now moves to the President;
- dismissed the Senate's amendment to the Act introducing new solutions in the crypto-asset market sector, ensuring the application of EU regulations, in particular regarding effective supervision and investor protection. – new regulations (with some exceptions) are to enter into force 14 days after promulgation (Druk nr 2064); The Act now moves to the President.
Clearance opinion relating to sequence of activities involving family foundation
On 21 January 2026, a clearance opinion (ref. no. DKP3.8082.8.2025) was issued in relation to a sequence of transactions that included, inter alia, the establishment of a family foundation, the subsequent contribution of shares to that foundation, and the sale of those shares by the foundation. The Head of the National Revenue Administration found that the analysed transactions could bring tax benefits (specifically, the absence of CIT and PIT liabilities and reduced CIT liability), which, however, did not constitute one of the main purposes of the transactions carried out. The authority emphasized that the purpose for which the foundation was established is consistent with the legislator’s intent and that the concentration of all shares within a single entity facilitates further estate succession. Additionally, the background of the case (e.g., the absence of professional valuations of the companies and no transaction advisor selected) proves that the Applicants’ goal was not to use the foundation as a mere vehicle for share alienation. Furthermore, according to the authority, the aforementioned tax benefits do not go against the subject or purpose of tax law or its provision, and the action described by the applicant is not of artificial character. Consequently, Article 119a(1) of the Tax Code was found to have no application to the tax benefits presented by the applicant. As a result, the Head of the National Revenue Administration issued a clearance opinion.
Opinia zabezpieczająca w zakresie zespołu czynności z wykorzystaniem fundacji rodzinnej
Draft regulation extending deadlines for submitting accounting books for CIT purposes (JPK_CIT)
Last week, a draft regulation on extending the deadlines for submitting accounting books for CIT purposes was published. The draft regulation provides, inter alia, for an extension of the deadlines for submitting accounting books until the end of the seventh month following the end of the relevant taxable or financial year. This extension applies to tax groups as well as to taxpayers and companies that are not legal persons. The extended deadlines apply to the submission of accounting books for taxable or financial years commencing after 31 December 2024 and ending before 1 April 2026. New regulations are expected to enter into force next day after promulgation. The stage of legislative work can be checked here.
CJEU: VAT exemption on supply of services by independent group of persons carrying on activity exempt from tax
According to the judgment of the CJEU entered last week in joined cases C-379/24 and C-380/24, national legislation under which the supply of services by an independent group of persons cannot be classified as ‘directly necessary’ service, where those services are necessary for the activity which is exempt from value added tax carried on by those persons, but are not exclusively linked to that activity on account of their general nature, goes against the EU law. Thus, national regulations limiting the exemption due to the exclusivity requirement are incompatible with the EU legislation. Additionally, according to the CJEU, a distortion of competition or a risk of distortion of competition do not take place even where the services supplied by an independent group of persons to its members may, on account of their general nature, be used for any taxable activity and not exclusively for the exempt activity which they carry on.
CJEU’s judgment of 22 January 2026 in joined cases C‑379/24
SAC: short-term property rental lies within scope of family foundations’ permitted activities
In mid-January, the Supreme Administrative Court issued a judgment (case file II FSK 1136/24), in which it held that income generated by a family foundation from short-term property rental is subject to CIT exemption. The Supreme Administrative Court stressed that pursuant to Article 5(1)(2) of the Family Foundation Act, foundations’ permitted activities cover rental, with no supplementary conditions or additional criteria, such as rental duration, being set forth. Accordingly, there are no grounds for differentiating the tax consequences of standard and short-term rental in relation to family foundations.
SAC: ventures aimed at acquiring new employees can be qualified as competition
According to the judgment of the Supreme Administrative court dated 15 January 2026 (case file II FSK 541/23), a venture aimed at acquiring and employing the best IT professionals can be classified as a competition within the meaning of Article 30(1)(2) of the PIT Act. According to the Supreme Administrative Court, such a venture is incidental in its nature, and recruitment professionals were excluded from participating in it, so it cannot be compared to intermediation in the employee recruitment process. As a result, the money prize to be handed out to the participants can be classified as awards paid out in a competition, in line with Article 30(1)(2) of the PIT Act, and as such subject to lump-sum income tax.
Real estate tax for 2026: deadline approaching
In 2026, the standard deadlines for businesses to submit real estate tax returns (DN-1 returns submitted, inter alia, by legal persons, organizational units, and companies without legal personality that are real estate tax payers) will be reinstated. Accordingly, the deadline for businesses to submit their returns is 31 January 2026. Only in 2025 could entrepreneurs exceptionally take advantage of a longer deadline and submit the returns by 31 March.