Poland: Reduced VAT on fuels extended to June 30; opinion of top-up taxation council; other tax developments

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

• Plans to fast-track windfall profits tax, raise taxes on sugar and alcohol: The government, during the 10th Lewiatan Tax Council Congress held from June 16, 2026, to June 17, 2026, announced plans to fast-track the windfall profits tax, raise the sugar tax, increase excise duties on alcohol, and implement changes to corporate income tax (CIT) reporting frameworks and family foundations.
• Proposed changes to SENT system: The Ministry of Finance released a draft regulation amending the SENT monitoring framework to increase reporting thresholds and exclude domestic and intra-Community supplies, exports, and specific humanitarian shipments.
• Extension of reduced VAT on fuel to June 30: The government extended the reduced VAT rate on fuels until June 30, 2026.
• Opinion of top-up taxation council: The Council for Top-Up Taxation on June 12, 2026, published an opinion dated May 27, 2026, holding that the failure to recognize deferred tax assets related to special economic zone (SSE) exemptions before 2024 may be adjusted for GloBE purposes under Article 130(2)(3) of the Act.
• Meal box delivery service covered by 8% VAT: The Supreme Administrative Court on June 12, 2026, held (case file I FSK 1561/25) that meal box preparation and delivery services are subject to 8% VAT as food and beverage serving services.