Poland: Proposed legislation removing MDR obligations for domestic tax arrangements; guidance on correcting invoices and input VAT adjustments; other tax developments
Removal of MDR obligations for domestic arrangements proposed to be effective October 1, 2026
june 30, 2026
The KPMG member firm in Poland prepared a June 2026 report summarizing recent tax developments, including:
- Indexation of funds held in bank accounts constitutes revenue from capital gains: The Ministry of Finance on June 19, 2026, published guidelines clarifying that revenue from the statutory indexation of bank or cooperative savings and credit union (SKOK) accounts constitutes capital gains. This revenue is recognized when credited to the account, and the tax must be collected by the financial institution acting as the remitter.
- Changes to the SENT monitoring system: The government amended the SENT monitoring system to reduce compliance obligations for the clothing and footwear sectors—effective from June 20, 2026. Transports for domestic sales, intra-community supplies (with one exception), exports, and humanitarian aid are exempt. Additionally, the reporting thresholds are increased to 31.5 kg for clothing and to 64 pairs for footwear.
- Guarana drink levy determined by composition of final product: The Supreme Administrative Court on June 23, 2026, held that liability for the foodstuff levy must be determined based on the final drink placed on the market. The court emphasized that substances do not lose their natural character merely because they are incorporated as part of a plant extract, such as guarana containing caffeine.
- Proposed legislation removing MDR obligations for domestic tax arrangements: The government published proposed legislation removing the obligation to report domestic tax arrangements under the mandatory disclosure regime (MDR)—effective October 1, 2026.
- Proposed legislation requiring local government tax rulings to be published in EUREKA system: The government on June 23, 2026, published proposed legislation that would require individual tax rulings issued by local government tax authorities be published in anonymized form in a unified public database available on the Minister of Finance's website via the EUREKA system—effective September 24, 2024.
- Correcting invoices issued outside KSeF and input VAT adjustments: The Minister of Finance and Economy on June 3, 2026, clarified that when a corrective invoice reducing the amount due is issued outside the national e-invoicing system (KSeF) but delivered to the purchaser, the input tax reduction period begins with the actual receipt of the invoice. A seller's later submission to KSeF does not affect this timing.
- Income tax treaties applicable to seafarers: The Minister of Finance and Economy on June 25, 2026, published general ruling number DD4.8201.2.2026, clarifying that the lack of taxation abroad does not preclude the application of income tax treaties to Polish resident seafarers.