Poland: Legislation limiting partnership tax reporting signed into law; bill on national electronic invoicing system (KSeF) passed by lower house of Parliament
Bill implementing DAC8 and DAC9 also added to legislative work of Council of Ministers
The president on July 23, 2025, signed into law the act amending the Personal (individual) Income Tax (PIT) Act and Corporate Income tax (CIT) Act, providing for the removal of 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) and the introduction of more lenient tax refund rules in cases when a decision on support within the Polish Investment Zone (PSI) or a permit to operate in Special Economic Zones (SSE) is revoked—effective January 1, 2026.
In addition, during its July 22–25, 2025 session, the lower house of Parliament (Sejm) passed the act amending the Value Added Tax (VAT) Act, providing for the introduction and simplification of the national electronic invoicing (e-invoicing) system (KSeF). The act now moves to the upper house of Parliament (Senate).
Finally, the bill amending the Act on the Exchange of Tax Information to implement DAC8 on cryptoasset reporting, and DAC9 on the automatic exchange of Pillar Two information between EU member states, was added to the list of legislative work of the Council of Ministers on June 21, 2025. The bill is anticipated to be approved by the Council of Ministers in Q3 2025.
Read a July 2025 report prepared by the KPMG member firm in Poland