Poland: Public Finance Committee passes amendments to tax law, including VAT

Amendments related to individual (personal) income tax and lease revenue are expected to become effective on 1 January 2024.

Tax law, including VAT

The Public Finance Committee on 23 March 2023 approved proposed amendments to the value added tax (VAT) law (commonly referred to as the Slim VAT 3 package) and certain other laws.

The amendments passed by the committee:

  • Clarify that each of the spouses can enjoy the increased cap of PLN 100,000 of lease revenue, above which 12.5% tax rate applies
  • Allow for individuals conducting a business activity to file tax returns via the “Your e-PIT” [Twój e-PIT] system
  • Change when submitting income tax SAF-T [JPK] files becomes mandatory (the obligation to submit JPK CIT files is effective on 31 December 2025 and to submit JPK PIT files is 31 December 2026)
  • Increase tax thresholds for inheritance and donation tax
  • Amends the capital tax and rules of settling income from bonds bought in the secondary market

The amendments related to individual (personal) income tax and lease revenue are expected to become effective on 1 January 2024.

Read a March 2023 report prepared by the KPMG member firm in Poland



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