Poland: Updated transfer pricing reporting guidelines; other tax developments

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

• Tax legislation passed by Senate: The upper house of Parliament (Senate) on October 27, 2026, passed the following items of tax legislation without amendments, which will now be submitted to the president for signature, and if signed, will become effective January 1, 2027:
  • Act amending the Act on Supporting New Investments and certain other acts concerning changes to the Polish Investment Zone regulations
  • Act amending the Personal Income Tax Act, the Corporate Income Tax act and the Act on Flat-Rate Income Tax on Certain Revenues Generated by Natural Persons providing for the extension of the robotization relief for another 10 years
  • Act amending the Value-Added Tax Act concerning an increase in the VAT rate applicable to certain non-alcoholic beverages
  • Act amending the Excise Duty Act and the Act on Healthcare Services Financed from Public Funds providing for an increase in excise duty on ethyl alcohol, beer, and wine
• Amendments to tax legislation by Senate: In addition, the Senate introduced amendments to the following items of tax legislation, which will now be put to a vote in the lower house of Parliament (Sejm):
  • Act amending the Personal Income Tax Act and the Act on Lump-Sum Income Tax on Certain Types of Revenue Earned by Individuals concerning changes to individual (personal) income tax rates, with the Senate amendments including repeal of the 17% lump-sum tax on revenue exceeding €300,000 and the annual indexation of these thresholds introduced during the legislative process in the Sejm, and reinstatement of the increase in the corporate income tax (CIT) rate from 19% to 22% for the largest taxpayers
  • Act amending the Personal Income Tax Act and the Corporate Income Tax Act concerning the tightening of the rules on the taxation of family foundations
  • Act amending the Public Health Act concerning an increase in the sugar levy
  • Act on Support for Businesses in Energy-Intensive Sectors in Connection with Electricity Costs providing for a temporary increase in CIT for the largest companies in selected segments of the energy and fuel sector
  • Act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Lump-Sum Income Tax on Certain Types of Revenue Earned by Individuals providing for the harmonization of the rules for the taxation of benefits provided to meet family needs, the extension of the tax exemption for non-governmental organizations, and clarification of the rules for calculating the solidarity levy
• Wage subsidies from Guaranteed Employee Benefits Fund for activities carried on in special economic zone qualify for tax exemption: The Supreme Administrative Court (SAC) on October 28, 2026, held (II FSK 1416/23) that amounts received by a company from the Guaranteed Employee Benefits Fund (FGŚP) under Article 15gg of the COVID-19 Act as subsidies towards employees' salaries and social security contributions constitute taxable revenue to which the exclusion under Article 12(4)(6a) of the Corporate Income Tax Act does not apply. However, this revenue is exempt from tax under Article 17(1)(34) of the Corporate Income Tax Act because a subsidy compensating for a decline in turnover from activities carried on in a special economic zone and intended to preserve jobs has a close, functional, and inseparable connection with those activities.
• Lump-sum tax threshold for private rental income when spouses have separate property regimes: The SAC on October 28, 2026, held (case file II FSK 2145/23) that when spouses are subject to a separate property regime and each derives private rental income from assets forming part of their separate property, the revenue threshold determining the applicable lump-sum tax rate applies separately to each spouse.
• Taxpayers may continue using tokens as a method of authentication in national e-invoicing system (KSeF): The Minister of Finance and Economy on October 27, 2026, issued a draft regulation allowing taxpayers to continue using tokens as a method of authentication in KSeF.
• Updated transfer pricing reporting guidelines: The Ministry of Finance published the 2025 transfer pricing reporting guidelines, which cover PKD codes, financial ratios, accounting standards, transaction values, currency conversions, cash pooling, and the signing of transfer pricing reporting forms.
• Preferential real estate tax rate not available for community pharmacy: The SAC on October 27, 2026, held (case file III FSK 905/25) that the preferential real estate tax rate provided for in Article 5(1)(2)(d) of the Local Taxes and Fees Act for buildings or parts thereof connected with the provision of healthcare services applies only where those activities are carried on by an entity entered in the register of entities performing medical activities under the Medical Activity Act, which does not include a community pharmacy, which under the pharmaceutical law is not entered in that register.
• Legislation simplifying VAT treatment of exports and imports of goods: Legislation amending the VAT law, published on November 3, 2026, simplifies the VAT treatment of exports and imports of goods, reducing unnecessary documentation requirements for businesses and aligning Polish legislation with changes in EU law concerning consignments worth up to €150.