Poland: Reduced fuel taxes extended through May; other tax developments
Other tax developments include extension of JPK file deadline, changes to SENT system
may 19, 2026
The KPMG member firm in Poland prepared a May 2026 report summarizing recent tax developments, including:
- Extension of JPK file deadline: Legislation extending the deadline for submitting JPK files for individual (personal) income tax (PIT) and corporate income tax (CIT) until the end of the seventh month after the end of the tax or financial year for entities keeping books of accounts, proposed to be effective July 1, 2026, was passed by the lower house of Parliament on May 15, 2026, and will now be considered by the Senate.
- Various tax amendments: Various tax amendments proposed to be effective October 1, 2026—including an increase in the individual tax payable limit from PLN 1,000 to PLN 5,000, repeal of the requirement to apply for a refund of overpaid tax when it arises from a return, and changes to the statute of limitations—were passed by the lower house of Parliament on May 15, 2026, and will now be considered by the Senate.
- Thermal modernization relief ruling: The Minister of Finance and Economy on May 14, 2026, published a general ruling clarifying that for purposes of thermal modernization relief, roof insulation materials are deductible, but not the roof covering itself.
- Extension of reduced fuel taxes: The "Lower Fuel Prices" package was extended, maintaining reduced VAT and excise duty rates on fuel until the end of May 2026.
- Clearance opinion on depreciation: The Head of the National Revenue Administration allowed a planned temporary reduction of depreciation rates for selected fixed assets used in mixed activities.
- VAT deduction for specific vehicles: The Supreme Administrative Court held that full input VAT deduction for vehicles designed to prevent personal use cannot be conditionally based solely on technical inspection certificates.
- VAT on fraudulently obtained goods: The Supreme Administrative Court held that supplying goods to an unauthorized person fraudulently impersonating a counterparty is not subject to VAT and must be treated similarly to theft.
- Changes to SENT (System Elektronicznego Nadzoru Transportu) system: Exemptions were introduced for certain micro-entrepreneurs from the obligation to notify the transport of clothing and footwear.