Poland: Temporary reduction in excise duty rates and VAT on fuels; other tax developments

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

• Legislation amending excise duties on fuel stocks and petrol prices were enacted, and regulations thereunder temporarily reduce excise duty rates on fuels (PLN 1,239 per 1,000 liters for petrol and PLN 880 per 1,000 liters for diesel and biocomponents) and lower value added tax (VAT) on these fuels to 8%
• A bill amending the transfer pricing regulations published on the government’s website would:
  • Repeal the denial of deductibility of payments made by bank transfer to accounts outside the VAT taxpayers’ register or without using the split payment mechanism
  • Exempt micro and small enterprises from the obligation to indicate general financial ratios in their transfer pricing documentation
  • Allow transfer pricing adjustments between domestic entities without having to meet additional conditions relating to the exchange of information
• Preliminary marks to the bill amending the Polish Investment Zone regulations to reflect that the Special Economic Zones no longer operate and to a bill introducing the possibility of reaching a tax settlement as an optional means of resolving disputes between taxpayers and the tax authorities
• Anti-Tax Avoidance Council opinion on structures relying on closed-end investment funds
• Clearance opinions on:
  • Merger through acquisition
  • Debt cancellation and company liquidation
  • Transforming a foreign entity into a Polish private limited company
  • Sequence of transactions involving cross-border division of private limited company