Poland: Bill providing for simplification of transfer pricing reporting on intra-group transactions adopted by lower house of Parliament; other tax developments

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

• Various tax bills adopted by Parliament: The lower house of Parliament (Sejm) adopted bills providing for:
  • Temporary windfall tax on extraordinary profits derived from sales of liquid fuels between March and December 2026
  • Simplification of transfer pricing reporting on intra‑group transactions
  • VAT amendments in connection with EU repeal of customs duty exemption for consignments with value up to €150
  • Uniform excise duty rules for taxing e-cigarettes and vaporizing devices
• Extension of deferral of penalties for errors in using KSeF until December 31, 2027: The Ministry of Finance on September 16, 2026, announced plans to extend until December 31, 2027, the period during which penalties would not be imposed for errors in the use of the National e-Invoicing System (KSeF).
• Pre-filled JPK_VAT files to be made available to taxpayers: The government on September 15, 2026, published policy assumptions for a bill that would allow taxpayers who opt in via the e-Tax Office to receive a pre-filled JPK_VAT file with the VAT return, prepared on the basis of data held by the National Revenue Administration (NRA). The first such pre-filled returns would be expected to be made available in the fourth quarter of 2029.
• Proposed new rules on liability for company's tax arrears: The government on September 14, 2026, published a further version of the bill that would align the rules on third-party liability for tax arrears of companies with two recent Court of Justice of the European Union (CJEU) judgments (C-277/24 of February 27, 2025, and C-278/24 of April 30, 2025). Under the bill, a person held liable for a company's tax arrears would be able to challenge the factual findings and contest the legal classification adopted by the tax authorities in the proceedings conducted against the company. The bill would also:
  • Clarify the conditions for issuing a security decision, the concept of a person "actually managing" the company, and the criteria for demonstrating due care
  • Provide that security over the assets of an individual would lapse only when enforcement proceedings are initiated against that person
  • Apply the seven-year time limit for issuing a decision on third-party liability when the managing person disputes the existence or amount of the company's tax arrears
• Latest version of major package of amendments to PIT and CIT regimes: The government on September 14, 2026, published an updated version of the wide-ranging individual (personal) income tax (PIT) and corporate income tax (CIT) amendment bill (UD116), dated September 2, 2026. The bill would:
  • Allow the use of carried forward tax losses when calculating the solidarity levy
  • Include income taxed under the intellectual property (IP) box regime in the solidarity levy base
  • Clarify the “safe harbor” rules for debt financing
  • Extend the restrictions on deductibility of financing costs for equity transactions to refinancing loans, consolidation loans, and similar liabilities
  • Amend Estonian CIT, including restricting the ability to switch to Estonian CIT mid-year
  • Clarify the definitions of hidden profits and expenses not related to business activity
  • Introduce a mechanism to remedy certain formal defects relating to the preparation of financial statements
  • Amend rules on the tax on shifted income, tax depreciation, tax treatment of share disposals following corporate transformations, and taxation of IP licensing to related parties
  • Introduce a 17% lump-sum rate for specified agreements relating to IP
  • Introduce a 15% rate on the portion of rental income (both private and business) exceeding PLN 100,000 per year when the tenant is a related party
• Conversion without capital contribution not subject to tax: The CJEU on September 17, 2026, held (C-197/25) that a member state may not levy an indirect tax on the conversion of one profit-making entity into another such entity when the transaction is not accompanied by a capital contribution.
• Purchaser of imported financial service cannot choose its VAT treatment: The Supreme Administrative Court (SAC) on July 9, 2026, held (I FSK 1928/23) that the right to opt out of the VAT exemption for financial services rests solely with the service provider. A Polish recipient accounting for the import of such a service under the reverse charge mechanism cannot unilaterally decide to tax that service.