Poland: Proposed temporary corporate tax rate increase for energy and fuel sectors; other tax developments
Other tax developments include adoption of bill implementing first tranche of EU ViDA package.
september 8, 2026
The KPMG member firm in Poland prepared a September 2026 report summarizing recent tax developments, including:
- Proposed temporary corporate income tax rate increase for energy and fuel sectors: The government published a draft bill that would temporarily increase the corporate income tax (CIT) rate for the largest entities in the energy and fuel sectors with revenues exceeding €50 million. Under the proposal, the appliable CIT rate would be 30% for 2027, 26% for 2028, and 23% for 2029.
- Bill implementing first tranche of EU VAT in the Digital Age (ViDA) package adopted: The Council of Ministers adopted a bill implementing the first tranche of the EU "VAT in the Digital Age" (ViDA) package. The proposed changes, which are scheduled to become effective on January 1, 2027, would clarify electronic platform rules, standardize threshold calculations, and simplify registration under the One Stop Shop (OSS) and Import One Stop Shop (IOSS) procedures.
- Courier company documents may confirm export for zero-percent VAT rate: The Supreme Administrative Court (SAC) held that the export of goods outside the EU may be evidenced by courier company documents rather than solely by official customs messages. The court indicated that other credible proof may be used to apply the 0% VAT rate, provided it clearly confirms that the goods departed EU territory.
- Promotional donations and employee cars not subject to Estonian CIT: The SAC held that promotional donations and expenditures on passenger cars used for mixed purposes by non-shareholder employees are not subject to Estonian CIT. The court clarified that such expenditures do not constitute expenses unrelated to business activity and therefore would not be subject to the lump-sum tax.