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Poland: Legislation limiting partnership tax reporting published in journal of laws; bill on national electronic invoicing system (KSeF) passed by upper house of Parliament

Bill passed by upper house of Parliament would also reduce basic VAT refund period from 60 to 40 days

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August 7, 2025

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—was published in the Polish Journal of Laws on July 28, 2025.

In addition, during its July 30–31, 2025 session, the upper house of Parliament (Senate) 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), as well as reducing the basic VAT refund period from 60 to 40 days.

Read an August 2025 report prepared by the KPMG member firm in Poland

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