Legislation and practice – June in taxes and economic law

Below we present a brief summary of the most important changes in tax law and tax practice, as well as in commercial law in June.

Legislation

• The Sejm passed the Act amending the Corporate Income Tax Act – elimination of obligations in the field of information on the implemented tax strategy.
• The Council of Ministers has adopted a draft law on the market in crypto-assets – regulation on crypto-assets.
• The Council of Ministers has adopted a bill amending the Labour Code and certain other acts – including in the length of service also m.in. work under a contract of mandate, running a business or working abroad.
• The Sejm passed the Act amending the Act on Tax on Goods and Services – increasing the amount of the subjective exemption from PLN 200 thousand to PLN 240 thousand. The Senate did not make any comments, hence the bill was sent to the President’s desk.
• The Act amending the Labour Code (item 807) was published in the Journal of Laws – including the transparency of remuneration in recruitment.
• The Sejm passed the Act amending the Act on the National Tax Administration and the Act on Tax on Goods and Services – changes in the scope of submitting corrections of declarations after the end of a customs and tax audit. The Senate did not make any comments, hence the bill was sent to the President’s desk.
• A bill amending the Corporate Income Tax Act – elimination of the need to notify a Polish holding company about the use of the regime has been published on the website of the Government Legislation Centre.
• A bill amending the Corporate Income Tax Act – clarifying the conditions for exemption for foreign investment funds (collective investment institutions) in connection with the case law of the Court of Justice of the European Union (CJEU) has been published on the website of the Government Legislation Centre.
• The Council of Ministers adopted a bill amending the Act on Value Added Tax and certain other acts – confirmation of mandatory postponement of the KSeF until 2026, simplifying changes
• The Council of Ministers adopted a bill amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and certain other acts – implementation of the “Omnibus” package, postponement of the ESG reporting deadline.
• The assumptions for the draft act amending certain acts in connection with the implementation of solutions to combat deforestation and forest degradation – implementation of national regulations on the functioning of the EUDR mechanism – have been published on the website of the Government Legislation Centre.
• The so-called “deregulation” act was published in the Journal of Laws – an act amending certain acts in order to deregulate economic and administrative law and improve the principles of developing economic law (item 769).
• On the website of the Government Legislation Centre, a draft act amending the Act on the Central Registration and Information on Business and the Information Point for Entrepreneurs and the Act on Tax on Goods and Services has been published – presenting data from the list of VAT taxpayers as part of the existing search engine for companies available on the biznes.gov.pl portal.
• On the website of the Government Legislation Centre, a draft law on packaging and packaging waste has been published – adaptation of Polish regulations to the PPWR Regulation.

Practice in taxes

Income taxes and transfer pricing

• The Provincial Administrative Court in Gliwice decided to refer the CJEU for a preliminary ruling on the compatibility of the limitation of the tax neutrality of a subsequent exchange of shares with EU law – order of 2 June 2025, ref. no. I SA/Gl 34/25.
• For the purposes of the IP Box in PIT, the taxpayer may use the support of subcontractors in the field of B+R activities – judgment of the Supreme Administrative Court of 3 June 2025, ref. no. II FSK 61/25.
• The Ministry of Finance is working on changes to the so-called “Belka tax”, but so far there is no specific date for the entry into force of these changes or their proposed shape – the Minister of Finance’s response to the parliamentary question of 3 June 2025, file no. DD11.054.1.2025.
• Compensation may benefit from the zone exemption – judgment of the Supreme Administrative Court of 4 June 2025, file no. II FSK 707/22.
• The principle of neutrality of only the first exchange of shares is inconsistent with EU law – judgment of the Provincial Administrative Court in Warsaw of 5 June 2025, ref. no. III SA/Wa 513/25.
• Co-workers under “B2B” independently settle income in the field of training – judgment of the Supreme Administrative Court of 11 June 2025, file no. II FSK 1202/22.

VAT

• The sale of buildings intended for demolition is exempt from VAT and is subject to civil law transactions (PCC) – judgment of the Provincial Administrative Court in Warsaw of 6 June 2025, file no. III SA/Wa 557/25.
• If the taxpayer does not conduct business activity in the field of trading in securities, the sale of shares does not affect the limit for the VAT exemption – individual interpretation of the Director of the National Tax Information of 11 June 2025, file no. 0113-KDIPT1-1.4012.389.2025.2.AK.
• Issuing an invoice as part of self-invoicing with respect to a foreign supplier who does not have a Polish NIP is not covered by the National e-Invoicing System – amending interpretation of the Head of the National Tax Administration of 11 June 2025 (file no. DOP7.8101.37.2025.HEMD).

Other

• A draft regulation of the Council of Ministers on the Polish Classification of Goods and Services (PKWiU) – introduction of PKWiU 2025 has been published on the website of the Government Legislation Centre.
• Taxation of the increase in the capital in a limited joint-stock partnership is calculated only on the value of the increased share capital (without the supplementary capital) – judgment of the Supreme Administrative Court of 3 June 2025, file no. III FSK 336/24.