Poland: New version of bill implementing VAT in the Digital Age (ViDA); other tax developments
Other tax developments include proposed SENT exemption for micro-enterprises transporting clothing and footwear
May 12, 2026
The KPMG member firm in Poland prepared a May 2026 report summarizing recent tax developments, including:
- Clearance opinion on business separation: The tax authority issued a clearance opinion confirming that a business separation for succession planning does not trigger anti-avoidance rules, allowing for related tax benefits.
- Proposed new tax settlement process: A bill has been introduced to create a voluntary "tax settlement" process as an alternative way to resolve tax disputes, proposed to become effective on January 1, 2028.
- Proposal to end automatic sending of individual tax information forms: A bill would end effective January 1, 2027, the automatic sending of individual tax information forms (like PIT-11 and IFT-1R) to taxpayers, who would instead need to request them.
- ViDA amendments: A new version of the bill implementing the EU's "VAT in the Digital Age" (ViDA) package was published on April 30, 2026. The bill would update rules for e-commerce, the One Stop Shop (OSS) scheme, and deemed suppliers, and would repeal the call-off stock regime.
- Simplified employee capital plan (PPK) communication: Legislation making all official notices regarding employee capital plans (PPK) electronic, to be delivered through the Social Security Institution (ZUS) system, was passed.
- Proposed SENT exemption for micro-enterprises transporting clothing and footwear: A draft regulation would exempt micro-enterprises from the obligation to report the transport of clothing and footwear to the System for Electronic Transport Supervision (SENT) monitoring system.
- CJEU judgment on interest on VAT arrears: The Court of Justice for the European Union (CJEU) held that while a country can have a fixed default interest rate on VAT arrears, it cannot legislatively limit the tax authority's discretion to reduce it.
- CJEU judgment on excise duty on smoking products: The CJEU clarified that for excise duty purposes, whether a product is "capable of being smoked" is a technical assessment, not based on public perception, and can include simple processing done by a consumer.
- New Social Security (ZUS) forms: New templates for ZUS DRA and ZUS RCA forms, used for calculating health insurance contributions, became effective on April 30, 2026.
- Electric vehicle subsidy program application period ends: The application period for the "NaszEauto" subsidy program, which provided funding for the purchase of new electric vehicles, closed on April 30, 2026.