Poland: Proposed legislation implementing ViDA; other tax developments

The KPMG member firm in Poland prepared an April 2026 report summarizing recent tax developments, including:

• Preliminary remarks to the bill amending the VAT Act, implementing Council Directive (EU) 2025/516 (the “VAT in the Digital Age” (ViDA) package) and EU requirements regarding electronic commerce, were added to the list of legislative work and policies of the Council of Ministers. The bill is expected to be passed by the Council of Ministers in the second or third quarter of 2026.
• Preliminary remarks to the bill amending the Polish Tax Code, introducing various tax procedure simplification measures, were added to the list of legislative work and policies of the Council of Ministers. The bill is expected to be passed by the Council of Ministers in the second or third quarter of 2026.
• The Council of Ministers passed a bill (1) extending (for purposes of both PIT and CIT) the deadline for submitting JPK (Jednolity Plik Kontrolny) files under Poland's mandatory Standard Audit File for Tax (SAF-T) regime until the end of the seventh month after the end of the tax or financial year for entities keeping books of accounts, and (2) introducing provisions pursuant to which the power of attorney to sign returns submitted electronically will apply to the filing of JPK.
• The Voivodeship Administrative Court in Lublin held (I SA/Lu 56/26) that a company taxed under the Estonian CIT regime that grants a loan to a related party from funds derived from profits earned before entering the lump‑sum regime does not, on that basis, earn taxable income from hidden profits. Only net profit generated during the period in which the lump‑sum regime applies is subject to taxation under that regime and not profits from earlier years.