Poland: Draft legislation introducing windfall tax on liquid fuels; guidance on e-invoice corrections; other tax developments
Windfall tax on liquid fuels expected to become effective August 1, 2026.
july 9, 2026
The KPMG member firm in Poland prepared a July 2026 report summarizing recent tax developments, including:
- Windfall tax on liquid fuels: The lower house of Parliament (Sejm) considered amendments by the upper house of Parliament (Senate) to legislation introducing a temporary 60% tax on windfall profits of businesses that manufacture, import, or intra-Community acquire liquid fuels in Poland between March 1, 2026, and December 31, 2026. The new provisions are expected to become effective on August 1, 2026.
- Correction of invoices mistakenly sent to KSeF: The Head of the National Revenue Information Service clarified that if a taxpayer inadvertently transmits invoices to the national e-invoicing system (KSeF) before being obligated to do so, those invoices exist in legal circulation and cannot simply be deleted. The taxpayer must issue a corrective invoice reducing the original invoice to zero to eliminate the error and avoid consequences under Article 108 of the VAT Act.
- Clearance opinion denied for SEZ/ZCP merger: The Head of the National Revenue Administration on June 3, 2026, published a refusal to issue a clearance opinion for a merger between a company holding a special economic zone (SEZ) permit and an organized part of an enterprise (ZCP) carved out from a divided company. The authority concluded the planned sequence of transactions lacked valid economic reasons and was driven primarily by the intention to obtain tax benefits.
- Application of standstill clause to hotel catering services: The Supreme Administrative Court on July 1, 2026, held that a taxpayer providing hotel services as part of broader tourism services (taxed under standard rules rather than the VAT margin scheme) retains the right to deduct VAT on purchased catering services. The court relied on the EU VAT Directive's standstill clause, noting that domestic deduction restrictions must not infringe the principle of VAT neutrality.
- Group simplification does not deprive taxpayer of tax losses: The Supreme Administrative Court on July 1, 2026, held that the takeover of a Polish limited partnership by a company that had previously been its limited partner does not deprive the taxpayer of the right to utilize losses generated by the partnership for the 2017 and 2020 taxable years, as the reorganization itself did not amount to a change in business activity.