Poland: Amendments to corporate income tax and VAT laws passed by Council of Ministers
Bills will now be considered by the Sejm.
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May 15, 2025
The Council of Ministers on May 6, 2025, passed four tax amendment bills:
- Bill amending the Corporate Income Tax (CIT) Act, providing for removing the obligation to publish a report on the executed tax strategy by the largest CIT payers
- Bill amending the Value Added Tax (VAT) Act, providing for increasing the limit of the subjective VAT exemption from PLN 200,000 to PLN 240,000
- Bill amending the National Revenue Administration Act and the VAT Act, introducing solutions enabling filing corrected returns after the completion of a customs and fiscal audit partially taking into account its findings
- Bill amending the Polish tax code, introducing a general requirement for at least a six-month vacatio legis period for tax bills presented to the Sejm
The bills will now be considered by the Sejm.
In addition, preliminary remarks to a bill amending the Polish Tax Code to provide that default interest will not accrue during a tax audit or customs and fiscal audit (if the audit exceeds six months) were added to the list of legislative work and policies of the Council of Ministers on May 7, 2025.
The bill is expected to be approved by the Council of Ministers later in the second quarter of 2025.
Read a May 2025 report prepared by the KPMG member firm in Poland