Poland: Proposed income tax and VAT amendments

Preliminary remarks to a bill amending the CIT Act and the PIT Act were added to the list of legislative work and policies of the Council of Ministers on April 30, 2025. The bill would:

• Remove the obligation to submit an annual report on the composition of partners in a general partnership under the CIT Act, provided no changes have occurred
• Eliminate the penalty of losing CIT payer status for tax groups that engage in non-arm's length transactions with related entities outside the group
• Introduce an alternative mechanism in the PIT and CIT Acts for determining the tax payable in cases where a decision on granting investment support or a permit has been revoked

The bill is expected to be approved by the Council of Ministers later in the second quarter of 2025.

In addition, three new bills were published on the government legislation center’s website on April 29, 2025:

• Bill amending the 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

Read a May 2025 report prepared by the KPMG member firm in Poland