Poland: Recent tax developments affecting the energy sector

The KPMG member firm in Poland has prepared a report summarizing recent tax developments affecting the energy sector, including a new windfall tax on liquid fuels and guidance from the tax authority related to the corporate income tax (CIT) depreciation rules and VAT.

• The president on October 1, 2026, signed legislation introducing a tax on extraordinary profits from the sale of liquid fuels, which will apply to extraordinary profits generated from March 1 through December 31, 2026, and is scheduled to become effective on November 1, 2026.
• The Director of the National Tax Information Service issued several individual interpretations:
  • On September 14, 2026, holding that authorizing a contractor to acquire and sell energy efficiency certificates (white certificates) constitutes a service subject to VAT
  • On September 22, 2026, confirming that wind farm assets can be recognized as fixed assets for purposes of the CIT deprecation rules only upon obtaining an electricity generation license
  • On September 8, 2026, confirming that the sale of an organizationally and functionally separate photovoltaic farm can be classified as the disposal of an organized part of an enterprise (OPE) and fall outside the scope of VAT
  • On September 9, 2026, confirming that the Polish exclusive economic zone (EEZ) is treated as national territory for VAT purposes, making the movement of goods for offshore wind farm construction a domestic taxable supply
  • On September 11, 2026, confirming that an electricity broker may issue a single monthly collective corrective invoice for commission adjustments, provided individual transactions can be identified

Read an October 2026 report prepared by the KPMG member firm in Poland