Poland: Tax amendments passed by lower and upper houses of Parliament

Including amendments to Value Added Tax (VAT) Act and Corporate Income Tax (CIT) Act

The lower and upper houses of Parliament held sessions between June 24-26, 2025, during which various tax amendments were passed.

The lower house of Parliament (Sejm) passed amendments to the Corporate Income Tax (CIT) Act (removing the obligation to submit an annual report on the composition of partners in a general partnership, provided no changes have occurred, and removing the obligation to publish a report on the executed tax strategy by the largest CIT payers). The amendments now move to the upper house of Parliament (Senate). In addition, a new government bill aimed at introducing and streamlining the national electronic invoicing system (KSeF) was submitted to the Sejm.
The Senate passed amendments to the Value Added Tax (VAT) Act (raising the VAT exemption threshold from PLN 200,000 to PLN 240,000), as well as amendments to the Act on the National Revenue Administration and the VAT Act (allowing for the submission of corrected returns either after or during a customs and fiscal audit). The amendments now move to the president.

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

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Poland: Tax amendments passed by lower and upper houses of Parliament

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