Poland: Final round of consultations on national e-invoicing system; other tax developments
A weekly report summarizing recent tax-related developments.
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November 13, 2024
The KPMG member firm in Poland has prepared a weekly report summarizing the following tax-related developments:
- KSeF consultations: The final round of consultations on making the national e-invoicing system (KSeF) mandatory concluded. Key proposals include mandatory use starting from 2026, with specific deferrals and penalties for non-compliance.
- Extension of lump-sum corporate income tax exemption: Draft regulations propose extending the exemption for intermediary remitters from collecting lump-sum corporate income tax until December 31, 2025.
- NBP interest rates unchanged: The Monetary Policy Council decided to keep the NBP (Narodowy Bank Polski) interest rates unchanged, affecting various financial parameters, including tax arrears interest, which remains at 14.5% annually.
- Test environment for digital platforms: The Ministry of Finance released a test environment for digital platform operators to comply with new DAC7 directive reporting obligations, allowing them to test the submission of required files.
- New PKD regulation: A draft regulation introduces the Polish Classification of Activities (PKD) 2025, with transitional arrangements to protect entrepreneurs using PKD 2007 codes.
- CJEU ruling on “building land”: The CJEU ruled that land with only foundations constitutes “building land” for value added tax (VAT) purposes, impacting the tax treatment of such transactions.
- Solidarity levy and past losses: The Supreme Administrative Court decided that past losses can be deducted when calculating the solidarity levy.