Legislative summary
During the session held on 10-13 February, the Lower House of the Polish Parliament passed a raft of amendments, including:
- new rules regarding the reporting and automatic exchange of tax information on transactions involving crypto-assets, as well as enabling central filing of returns for the purposes of top-up taxation (central filing) – new regulations are to enter into force 14 days after promulgation (Druk nr 2106);
- facilitations in starting and running a business, including via the mObywatel application – new regulations (with some exceptions) are to enter into force 6 months after promulgation (Druk nr 2076);
- extension of the tax exemption to in-kind prizes awarded to medallists of the Olympic Games, Paralympic Games, and Deaflympics by eligible sports organizations – new regulations enter into force on the day of promulgation (Druk nr 1348).
The acts now move to the Upper House of the Polish Parliament.
Furthermore, last week, the President signed into law a raft of acts providing for:
- extension, until the end of 2028, of the simultaneous operation of the deposit-refund scheme and the packaging collection system established and maintained by product introducers – new regulations (with some exceptions) are to enter into force 14 days after promulgation (Druk nr 2112);
- introduction of the obligation to disclose in the National Court Register (KRS) information about the institution maintaining the shareholder register, as well as the obligation to submit a list of shareholders when removing a company from the KRS. – new regulations (with some exceptions) are to enter into force 12 days after promulgation (Druk nr 2027);
At the same time, certain acts have been vetoed by the President, including the Act on the Crypto-Assets Market, which, among other things, defined the obligations for issuers of asset-referenced tokens or e-money tokens, as well as for crypto-asset service providers – new regulations (with some exceptions) were to enter into force 14 days after promulgation (Druk nr 2064); The act is now to be re-submitted before the Sejm.
Ustawy podpisane w lutym 2026 r.
General Court (EU): requirement to hold invoice as condition to use right to deduct VAT is contrary to EU law
According to the judgment of the General Court (EU) in case T-689/24, national legislation (the case related to Polish regulations) making the right to deduct VAT conditional on holding an invoice are incompatible with the EU law. The court emphasized that an invoice is merely a condition for exercising the right to deduct VAT, whereas the right to deduct arises independently of holding the invoice itself. Consequently, taxpayers are entitled to deduct VAT already for the month in which the tax liability arises (provided they have received the invoice before submitting the tax return), rather than only in the following settlement period.
General Court’s judgment of 11 February 2026, case T-689/24
PIT filing season for 2025 now open
On 15 February 2026, the PIT filing season for 2025 income began. The Ministry of Finance and Economy, together with the National Revenue Administration, have made the “Twój e-PIT” (Your e-PIT) service available, which can be used by all taxpayers, including individuals pursuing business activity and those engaged in special sectors of agricultural production. Within the “Twój e-PIT” service, tax returns (PIT-37, PIT-38, PIT-28, PIT-36, PIT-36L, PIT-OP statements, and PIT-DZ information forms) will be made available, pre-filled based on the data held by the tax authority. The preparation of these returns considers, among other things, information from remitters, including PIT exemptions for individuals under 26 years of age, for 4+ families, for working seniors, for individuals returning from abroad, as well as deductions for trade union membership fees.
Rozliczenie PIT za 2025 rok od 15 lutego do 30 kwietnia
Clearance opinion on sequence of transactions involving family foundation denied
On 13 February, it was announced that the Head of the National Revenue Administration denied a clearance opinion in case DKP3.8082.4.2025. The case concerned a sequence of actions including, among others, the establishment of a family foundation (the Foundation), the transfer of part of the assets to the Foundation, and the ongoing operation of the Foundation (including the sale of shares and the payment of benefits to beneficiaries). The Head of the National Revenue Administration determined that the case could result in tax benefits, such as the non-arising of a PIT liability for the applicants in respect of benefits received from the Foundation. In the view of the tax authority, the tax benefit resulting from the transfer of shares held by the founder to the Foundation, their subsequent sale by the Foundation, and the distribution of funds to beneficiaries is contrary to the purpose or objective of the tax act or its provisions. Furthermore, achieving the aforementioned tax benefit was the main or one of the main purposes of the planned actions (the protection of the founder’s private assets would only be achieved partially, and thus the purpose of establishing the Foundation is not to prevent the fragmentation of the founder’s assets and business in the event of succession). Additionally, the manner of action proposed by the applicant was considered 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.
Clearance opinion relating to sequence of transaction involving loan contract
On 11 February 2026, a clearance opinion (ref. DKP2.8082.12.2025) was published concerning a sequence of transactions including, among others, the contribution of cash to a Polish holding company by an international company and the conclusion of a loan contract between these companies for the purpose of restructuring financing. The Head of the National Revenue Administration determined that the case could result in tax benefits, such as the non-arising of a tax liability for the international company, the absence of an obligation for the Polish company to withhold lump-sum income tax on interest, and the lack of PCC (civil law transactions tax) on the portion of the cash contribution allocated to supplementary capital. In the view of the tax authority, achieving the aforementioned benefits was one of the main purposes of the actions, as the applicants aimed to reduce unnecessary administrative and tax costs associated with foreign financing. At the same time, it was emphasized that the benefits are not contrary to the purpose or objective of the tax act or its provisions, since changing the financing strategy to simplify structures and reduce operating costs is a rational and economically justified action, and that the approach adopted by the applicant is not considered artificial. 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 umowy pożyczki
Another clearance opinion on reducing depreciation rates on fixed assets throughout the period of using state aid
On 6 February 2026, another clearance opinion (ref. DKP1.8082.8.2025) was published concerning the initial reduction of depreciation rates during the period of receiving state aid, followed by a subsequent increase in those rates after the state aid limit has been exhausted. The authority’s reasoning is identical to the position presented in the clearance opinion published on 2 February 2026 (ref. DKP2.8082.14.2025). The Head of the National Revenue Administration found that a tax benefit may arise in this case (in the form of the possibility to reduce CIT liability for the taxable year following the year in which the state aid limit is used up) and that obtaining this benefit is the main or one of the main purposes of the actions. At the same time, in the view of the Head of the National Revenue Administration, this tax benefit would not be contrary to the subject matter or purpose of the tax law or the relevant provision thereof (the CIT Act or Article 16i(5) and Article 15(6) thereof), as the applicant may plan to reduce the depreciation rate of a fixed asset and later return to a higher rate, i.e. higher tax-deductible costs, when generating taxable income after the state aid limit has been exhausted. Such an action is considered to be a legitimate instrument of the applicant’s tax policy. Furthermore, the applicant’s actions were not deemed artificial. 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.
Amendments to Tax Code and Fiscal Penal Code announced: preliminary remarks to bill
Last week, preliminary remarks to the bill amendments to the Polish Tax Code and the Fiscal Penal Code were made available. The bill provides for, inter alia:
- replacing the institution of non-limitation of tax liabilities secured by a mortgage or fiscal pledge with the institution of suspension of the limitation period for a tax liability as a result of establishing a compulsory mortgage or fiscal pledge, of which the taxpayer has been notified;
- removing the grounds for suspending the limitation period for liabilities in connection with the initiation of criminal tax proceedings,
- introducing a new condition for suspending the limitation period for a tax liability related to tax proceedings in cases of tax evasion;
- introducing the possibility for a court to adjudicate the equivalent value of diminished public-law receivables under extraordinary penalty aggravation, despite the limitation of the tax liability (e.g., in cases of VAT fraud).
The bill is expected to be passed by the Council of Ministers in Q1 2026.
KSeF: Modifications to KSeF 2.0 Manual
Last week, the Ministry of Finance and Economy published an updated version of the KSeF 2.0 Manual on its website. The following changes were introduced, among others:
- In Part I: Commencing the use of KSeF – a new chapter was added describing authentication and authorizations in KSeF in situations such as the death of a taxpayer, liquidation or suspension of business activity, succession of enterprise, as well as company re-registrations, mergers, and divisions;
- In Part II: Issuing and receiving invoices in KSeF – new subsections were added (including, for example, the inability to issue an invoice by a taxpayer benefiting from an exemption, and the consequences of issuing duplicate invoices);
- In Part III: Additional KSeF functionalities – new subsections were added: How to complete a notification in the e-Tax Office? (invoices with attachments in KSeF) and How to complete a notification in the e-Tax Office? (notifications of the intention to cease issuing and sending invoices with attachments to KSeF).
The KSeF 2.0 manual is available here: cz. I, cz. II, cz. III, cz.IV.
New login options for KSeF
Due to issues with logging into the National e-Invoicing System (KSeF) via the Trusted Profile, which have arisen since the launch of KSeF, the Ministry of Finance and Economy has proposed legislative changes. The changes involve the accelerated introduction of new authentication methods. Thanks to the new regulations, taxpayers will be able to log in to KSeF using the mObywatel application more quickly. The amendment to the regulation on the use of KSeF is intended to enter into force on the date of its publication. The draft is currently pending publication.
https://legislacja.rcl.gov.pl/projekt/12407005
SAC: admissibility of deducting costs of organization of company jubilee events
In its judgment of 10 February (case file II FSK 660/23), the Supreme Administrative Court held that, when assessing the admissibility of including expenses related to the organization of events marking the anniversary of a company’s establishment in tax-deductible costs, it is necessary to determine the intended participants of such an event. If the event was addressed to the company’s employees, the expenses may be deducted. However, if the event was aimed at the general public, such expenses are considered representation costs and, pursuant to Article 16(1)(28) of the CIT Act, cannot be included in tax-deductible costs.