Poland: Proposed amendments to excise duty regime; draft regulations for windfall tax reporting; other tax developments
Windfall tax reporting regulations scheduled to become effective August 1, 2026
july 20, 2026
The KPMG member firm in Poland prepared a July 2026 report summarizing recent tax developments, including:
- Amendments to excise duty regime: The government published preliminary remarks to a bill amending the Excise Duty Act to simplify compliance. Proposed changes include (1) allowing taxpayers to use their own IT systems to confirm receipt of exempt aviation fuel, (2) relaxing conditions for operating tax warehouses for alcoholic beverages and allowing deductions on destroyed expired alcohol, (3) repealing the requirement that biogas and hydrogen be produced in a tax warehouse, and (4) changing the Tax on the Extraction of Certain Minerals to clarify qualifying capital expenditure.
- Draft regulations for windfall tax reporting: The government on July 16, 2026, published draft regulations specifying the data required in the tax return for the new windfall tax on the disposal of liquid fuels, which are scheduled to become effective on August 1, 2026 (coinciding with the planned commencement of the Windfall Tax Act).
- Fixed shareholder payments not treated as profit shares: The Supreme Administrative Court (SAC) on July 15, 2026, held that regular, fixed cash payments made to shareholders for ongoing work or management cannot be treated as revenue from participation in corporate profits, but must be taxed as employment or independent activity revenue under general rules.
- Sensor data may constitute service connected with immovable property: The SAC on July 14, 2026, held that providing data from sensors permanently attached to a specific geographical location constitutes a service connected with immovable property for VAT purposes, as the data supplied depends closely on the specific location of the sensors.
- Technical support for insurers not exempt from VAT: The SAC on July 9, 2026, held that activities performed exclusively on behalf of an insurer, without direct relationships with the insured parties, are technical in nature (such as mere acceptance of an insurance application) and do not qualify for the VAT exemption for insurance intermediation services.
- Employee use of company cars not subject to Estonian CIT on hidden profits: The SAC on July 9, 2026, held that under rules effective until December 31, 2022, expenses relating to the mixed use of company cars by employees who are not related to shareholders cannot be treated as hidden profits or non-business expenses subject to the lump-sum tax on corporate profits (Estonian CIT).