Poland: Legislation passed by upper house of Parliament includes direct and indirect tax changes

During the last session, the upper house of Parliament (Senate) passed unamended a number of statutes providing for:

• Simplifying tax regulations on accelerated depreciation—effective (with some exceptions) January 1, 2026
• Updating the so-called excise duty roadmap by increasing excise duty rates on ethyl alcohol, beer, wine, fermented beverages and intermediate products—effective January 1, 2026
• Increasing the fixed and variable fee on the sugar or sweetener content of beverages, the fixed fee on the caffeine or taurine content found in energy drinks, as well as the maximum applicable fee—effective January 1, 2026
• Introducing amendments to taxation of copper and silver extraction—effective January 1, 2026
• Enabling entrepreneurs who are authorized to file simplified declarations and who use this simplification to continue to settle value added tax (VAT) related to the import of goods directly in their tax returns—effective 14 days after promulgation of regulations
• Introducing a mechanism that will equalize CO2 emission costs between EU producers covered by the EU Emissions Trading System and companies from outside the EU that do not incur similar charges—effective 14 days after promulgation of regulations

The acts now move to the president.

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