Legislative summary – Decreasing excise duty on fuel and simplifying rules of rendering services by audit firms
During the session held on 25-27 March, the Lower House of the Polish Parliament passed several statutes relating to, inter alia:
- the possibility to decrease excise duty rates for fuel by way of regulation of the Minister of Finance – new regulations enter into force next day after promulgation (Druk nr 2390).
- the calculation of the maximum retail price of petrol and diesel, and the prohibition on selling fuel above this price – new regulations enter into force next day after promulgation (Druk nr 2389).
The acts were passed unamended during the Senate sitting held on 27 March. They now move to the President.
Additionally, at the same sitting, the Sejm adopted, among others, a bill aimed at removing “over‑regulation” and simplifying the rules governing the provision of services by audit firms to so‑called public interest entities, such as banks, insurance companies and listed companies – new regulations are to enter into force 14 days after promulgation (Druk nr 2292);
Furthermore, on 26 March the President signed a bill introducing facilitations in starting and running a business, including via the mObywatel app (from 2026, applications to register a business will be submitted exclusively in electronic form) – new regulations (with some exceptions) are to enter into force 6 months after promulgation (Druk nr 2076);
Digital tax – preliminary remarks to the bill
Last week, preliminary remarks to the bill on digital tax were presented. The tax will apply to selected services provided in Poland, including targeted advertising on digital interfaces. Publishers of editorial content and sellers offering goods or services without an intermediary will be excluded. The taxpayers will be entities or groups with global revenues exceeding EUR 1 billion and domestic revenues above PLN 25 million. The tax will amount to 3% of revenues from specified services, reduced by CIT. The bill is expected to be passed by the Council of Ministers in Q3 2026.
Założenia do projektu ustawy o podatku rekompensującym od niektórych usług
“Poprawmy Prawo 2026” report
Last week, the “Poprawmy Prawo 2026” (Improving the Law 2026) report, prepared by Wolters Kluwer and the Prawo.pl portal, was published. The report explores the most problematic provisions (including in the areas of tax and employment law) identified by experts as requiring amendment, along with suggested changes that could make life easier for all users of the legal system. Inter alia, it recommends changes to withholding tax (including merging the IFT‑2R and CIT‑10Z forms), to the tax on civil law transactions (so that, in transactions involving at least two parties, the exemption is assigned to a specific person rather than to the property), to the Tax Code (allowing tax to be paid by an entity acting on the taxpayer’s behalf), and to the taxation of so‑called small contracts.
SAC: deductibility of liquidated fixed assets by company operating in Special Economic Zone
In its judgment of 25 March (case file II FSK 830/23), the Supreme Administrative Court held that, where destroyed fixed assets were used in activities covered by a zone permit, the related costs were incurred in order to generate revenue from the sale of products manufactured in the zone and are therefore linked to income from zone activities benefiting from a tax exemption. The point in time at which the costs are incurred (assessed in terms of the purpose for which they are incurred) makes it possible to clearly distinguish and determine whether they are zone or non‑zone costs. As a result, the loss on those fixed assets arising from a glass leakage incident, recognised and deducted under the CIT Act, constitutes for the company a tax‑deductible cost related to business conducted in the Special Economic Zone.
SAC: application of GAAR to 2016 taxable year
In the judgment delivered on 25 March (case file II FSK 868/23), the Supreme Administrative Court rejected as impermissible an interpretation of the transitional provisions that would limit the retroactive effect of the rules solely to actions taken by the taxpayer before 15 July 2016, i.e., only to part of a single, indivisible taxable year. In the Court’s view, when the legislature introduced the General Anti-Avoidance Rule (GAAR), it required that the clause be applied to tax benefits obtained by the taxpayer after the law entered into force, rather than to the “arrangements” or “actions” referred to in Articles 119a and 119f of the Tax Code. Accordingly, in respect of CIT for 2016, it is not permissible to apply to CIT payers Articles 119a–119f of the Tax Code, which entered into force on 15 July 2016. The Court stressed that the legal uncertainty created by the legislature for CIT payers over a taxable year is unacceptable.
SAC: dividend paid to non-beneficial owner
In its judgment of 24 March (case file II FSK 1151/25), the Supreme Administrative Court held that where the actual beneficiaries of a dividend are individuals who own a STAK‑type foundation (a Dutch law foundation type), and the company to which the dividend is formally paid does not in fact carry on genuine business activity and merely acts as an intermediary in passing the payment on to the individuals who established the foundation, the dividend cannot be regarded as having been paid to the beneficial owner. Consequently, the exemption under Article 22(4) of the CIT Act cannot be applied, nor can the preferential rate provided for in the relevant double tax treaty.
General Court: Services related to travel outside EU and VAT
According to the judgment delivered by the General Court of the EU on 25 March (case T-221/25), national legislation may impose an obligation to pay VAT on travel agency services supplied outside the EU. The Court noted that a national statutory provision expressly establishing a derogation from the exemption from value added tax is not required. Furthermore, in the Court’s view, an amendment to the EU law, which deletes an express legislative provision under which the supply of services by travel agents in relation to travel outside the European Union was not exempt from VAT and replaces it with provisions from which it follows only implicitly that the supply in question remains taxable, does not have to be regarded, by reason of that fact alone, as legislation that is not identical in its main points to the previous legislation and that is based on a different approach.
General Court’s judgment of 25 March 2026, case T-221/25
Next stage in roll‑out of the National e‑Invoicing System
From 1 April, businesses with sales in 2024 did not exceed PLN 200 million will be required to issue invoices using the National e‑Invoicing System (KSeF). This obligation will not apply to taxpayers whose monthly sales documented by invoices do not exceed PLN 10,000 gross; they will only be required to issue invoices in KSeF from 1 January 2027. It should be kept in mind that KSeF can be used via the free applications provided by the Ministry of Finance, namely the KSeF 2.0 Taxpayer Application and the KSeF 2.0 Mobile Application. For support, businesses can make use of the National Revenue Administration helpline or contact forms.