Legislation and Practice – February in taxes and business law

Below we present a short summary of the most important changes in tax/business law and practice in February.

Legislation

• The Council of Ministers adopted a draft act amending the Accounting Act – exempting selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026.
• The Decree on the extension of the deadlines for sending accounting books in the field of corporate income tax has been published in the “Journal of Laws” – extension of the deadline for reporting SAF_CIT (KR_PD) to the seventh month of the following year.
• The Council of Ministers adopted a draft act amending the Act on the National Labour Inspectorate and certain other acts – the right of the National Labour Inspectorate to issue administrative decisions on the transformation of incorrectly concluded civil law contracts into employment contracts.
• The Council of Ministers adopted a draft act amending the Labour Code and the Code of Civil Procedure Code – including a change in the definition of mobbing and procedures for employers.
• The assumptions for the draft act amending the Act on Local Taxes and Fees and the Act on Tax on Civil Law Transactions have been published on the website of the Government Legislation Centre – increasing the limit of exemption for the sale of movable property in tax on civil law transactions (PCC) from PLN 1,000 to PLN 3,000.
• The President signed the Act amending the Act on the National Cybersecurity System and certain other acts – implementation of NIS 2. At the same time, the President decided to refer the law for follow-up review by the Constitutional Tribunal.
• A draft act amending the Act on Equalization Taxation of Constituent Entities of International and Domestic Groups and Certain Other Acts – Changes in the “Equalizing” Tax – “Pillar II – (implementation of the OECD Administrative Guidelines) has been published on the website of the Government Legislation Centre.
• The President vetoed the (re)Crypto-Asset Market Act – a comprehensive regulation of crypto-assets.
• The Act on the Exchange of Tax Information with Other Countries and Certain Other Acts has been submitted to the President’s – the implementation of DAC8 and DAC9 (directives).
• The Council of Ministers adopted a draft act amending the Tax Ordinance and certain other acts – including changes to the MDR and the statute of limitations for tax liabilities.
• The Council of Ministers adopted a draft act amending the Act on the System of Monitoring the Road and Rail Transport of Goods and Trade in Heating Fuels and Certain Other Acts – covering the transport of ready-mixed concrete and other masses with the SENT system, sealing regulations (transport of goods for the purpose of providing services or temporary use, inter-warehouse transfers and returned goods).

Practice in taxes

Income taxes and transfer pricing

• A “SEZ” entity may settle the R+D relief, but only in the scope of eligible costs allocated to taxable income – individual interpretation of the Director of the National Tax Information of 2 February 2026 (file reference number 0111-KDIB1-3.4010.818.2025.1.PC).
• The income of a member of the management board under a management agreement does not constitute income from business activity in PIT, but it is income from the source of activity performed personally – judgment of the Supreme Administrative Court of 5 February 2026, file reference number II FSK 637/23.
• The deduction for the R+D relief does not reduce the basis for calculating the solidarity levy – individual interpretation of the Director of the National Tax Information of 13 February 2026, file reference number 0115-KDIT3.4011.80.2026.1.JS.
• Having only a decision to discontinue enforcement proceedings does not give the right to settle costs – one must have one of the documents indicated in the Act (judgment of the Supreme Administrative Court of 17 February 2026, file reference number II FSK 710/23).
• The sale of real estate after a long-term lease is a permitted activity of a family foundation with the right to exemption from CIT – judgment of the Supreme Administrative Court of 18 February 2026, file reference number II FSK 1010/25.
• The settlement of the robotization relief may take place in a one-off manner – judgment of the District Administrative Court in Warsaw of 18 February 2026, file reference number III SA/Wa 2188/25.
• A “refinancing” loan is not a loan for the acquisition of shares – within the meaning of the CIT Act (judgment of the District Administrative Court in Gdansk of 18 February 2026, file reference number I SA/Gd 994/25).
• The granting of a loan from profits from before the application of the “Estonian” CIT is not subject to taxation under this tax regime – judgment of the Supreme Administrative Court of 26 February 2026, file reference number II FSK 733/23.

International taxes

• The condition for the use of the participation exemption for dividends is not that the taxpayer has the status of a beneficial owner, but in the case of the “artificiality” of the structure, the so-called small anti-tax avoidance clause (Article 22c of the CIT Act) applies – judgment of the Supreme Administrative Court of 3 February 2026, file reference number II FSK 674/25.

VAT

• The lessor’s additional fee for the transfer of data in connection with a road traffic offence is not subject to VAT – judgment of the Supreme Administrative Court of 4 February 2026, file reference number I FSK 103/23.
• Expenses for the preparation of employees for work, their transport and accommodation give the employment agency the right to deduct input VAT – judgment of the Supreme Administrative Court of 11 February 2026, file reference number I FSK 969/23.
• EU regulations preclude national regulations from which it follows that a taxpayer may not exercise the right to deduct input tax in the return submitted for the period in which he fulfilled the substantive conditions for exercising this right, if he did not receive the relevant invoice during that period, despite the fact that he received this invoice before filing this declaration – judgment of the Court of Justice of the EU (in the “Polish” case) of 11 February 2026,  file reference number T-689/24.
• A separate development project may constitute an organized part of an enterprise (for VAT purposes) – judgment of the Supreme Administrative Court of 26 February 2026, file reference number I FSK 1805/24.
• The e-Tax Office has made available a form ZGL_ZAL: notification of the intention to issue and send invoices with attachments to the KSeF.

Other

• The signing of the complaint by a person who has not presented a power of attorney document constitutes a formal defect of the complaint that is subject to removal by calling on him or her to attach a power of attorney document. Failure to remedy the formal lack of a complaint constitutes the basis for its rejection – resolution of the composition of seven judges of the Supreme Administrative Court of 2 February 2026, file reference number III OPS 2/25.
• The Supreme Administrative Court asked the Constitutional Tribunal a legal question regarding the possibility of applying the inheritance and gift tax exemption when paying tax to a bank account by the donee – decision of 17 February 2026, file reference number III FSK 1252/24.
• On 25 February, the European Commission adopted a delegated act exempting packaging and belts used to secure goods on pallets during transport (stretch film, bands) from the new EU requirement of 100% reuse (related to the PPWR Regulation).