Poland: Absence of accounting depreciation does not preclude tax depreciation (Supreme Administrative Court decision); other tax developments
Other tax developments include bill deferring until December 31, 2027, monetary penalties for errors related to use of the National e-Invoicing System (KSeF).
September 28, 2026
The KPMG member firm in Poland prepared a September 2026 report summarizing recent tax developments, including:
- Extension of deferral of penalties for errors in using KSeF until December 31, 2027: A bill providing for (1) deferral until December 31, 2027, of monetary penalties for errors related to use of the National e-Invoicing System (KSeF), and (2) extension until June 30, 2030, of application of the reverse‑charge mechanism to supplies of gas in the gas system, electricity, and services relating to the transfer of greenhouse gas emission allowances, was published.
- Latest amendments to act on family foundations: A bill introducing further tightening of the tax regime for family foundations was published.
- Clearance opinion denied for restructuring involving trademarks: A decision (ref. DKP2.8082.8.2025) denying a clearance opinion in relation to a planned merger of companies previously used for intra‑group transactions involving trademarks, on grounds that the structure was primarily tax-motivated, was published on September 18, 2026.
- Judicial review limited to challenged decision extending VAT refund deadline: The Supreme Administrative Court (SAC) on September 21, 2026, held (I FPS 2/26) that judicial review of a decision extending the VAT refund deadline does not, as a rule, cover earlier decisions issued for the same settlement period if those decisions were not appealed and remain in force. An exception applies if previous decisions are affected by serious defects that would justify their annulment in extraordinary proceedings.
- Absence of accounting depreciation does not preclude tax depreciation: The SAC on September 22, 2026, held (II FSK 68/26) that the limitation in the second sentence of Article 15(6) CIT does not apply to a real estate company which, for balance sheet purposes, measures its properties as long‑term investments (e.g., at fair value) and does not depreciate them through the profit and loss account. In such case, the company retains the right to treat tax depreciation charges on the initial value of the properties as tax‑deductible costs under the general rules.