Poland: Proposed amendments to direct and indirect tax laws
Various proposed amendments to corporate income tax and VAT law
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October 2, 2025
The upper house of the Polish Parliament during the session held on September 24-25, 2025, passed unamended the following bills:
- Amendments to the Polish Tax Code to introduce the principle of the presumption of taxpayer innocence and no default interest for audits exceeding six months
- Amendments to the CIT Act to remove the requirement for holding companies to submit a statement of the intent to apply the CIT exemption
- Amendments to the Act on the refund of excise duty included in the price of diesel oil used for agricultural production
The bills now move to the President.
In addition, preliminary remarks to the bill amending the VAT Act and the Act on rules of registering and identifying taxable persons and taxpayers were added the list of legislative works and policies of the Council of Ministers. The bill proposes to:
- Enable any individual independently engaged in agricultural activity on jointly owned property to register as a separate VAT taxpayer
- Remove the grounds for denying the right to deduct VAT on the basis that an activity has been deemed fictitious or invalid
- Allow the application of a 0% rate to insurance services and to services linked to the import of VAT-exempt goods, when the value of such services is included in the taxable base
- Abolish the requirement to submit separate information on physical inventories
- Amend the rules to extend the operation period of VAT groups
- Clarify the provisions governing VAT settlements under the deposit return scheme
- Introduce the possibility of verifying a taxpayer’s VAT register status for the previous five years
The bill is expected to be passed by the Council of Ministers in Q4 2025.
Read a September report prepared by the KPMG member firm in Poland