Below we present a short summary of the most important changes in tax/business law and practice in March.
Legislation
- A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Fiscal Penal Code Act has been published on the website of the Government Legislation Centre – including liberalization of the rules for signing the TPR, abolition of cost non-deductibility sanctions for payments outside the “White List” or bypassing the split payment mechanism.
- The assumptions for the draft act amending the Tax Ordinance Act and the Act on the National Tax Administration have been published on the website of the Government Legislation Centre – it is to introduce a new institution of “tax settlement” into Polish tax law.
- A package of legislative changes in the field of reducing fuel prices has been published in the Journal of Laws – including a reduction in VAT and excise duty and the introduction of maximum prices (items 414-418).
- The Sejm passed the Act amending the Act on Statutory Auditors, Audit Firms and Public Supervision and the Accounting Act – removing the “white list” of services, applying directly the prohibitions resulting from the “black list” of services (concerning the PIEs).
- The assumptions for the draft act on the compensatory tax on certain services have been published on the website of the Government Legislation Centre – a proposal for a “digital” tax on selected services that are provided by the largest global entities operating in Polish territory.
- A modified draft of the Act amending the Personal Income Tax Act, the Corporate Income Tax Act and some other acts (sealing amendments) has been published on the website of the Government Legislation Centre – the concept of taxation of “hidden dividends” is returning.
- A draft act amending the Tax Ordinance has been published on the website of the Government Legislation Centre – modifying the rules of liability of members of the management boards of companies for tax arrears.
- The Act amending the Act on the Exchange of Tax Information with Other Countries and Certain Other Acts has been published in the “Journal of Laws” (item 347) – implementation of DAC8 and DAC9 (directives).
- The decree amending the decree on the exclusion of certain obligations in the field of reporting the transport of goods has been published in the “Journal of Laws” (item 339) – exemption for SENT monitoring of clothing and footwear.
- The Act amending the Accounting Act has been published in the Journal of Laws (item 333) – exemption of selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026.
- The 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 – has been sent to the President’s desk.
- The Act amending the Act on the National Cybersecurity System and Certain Other Acts has been published in the Journal of Laws (item 252).
- The Council of Ministers adopted a draft act amending the Tax Ordinance Act – access to individual interpretations in matters of local taxes and fees through the EUREKA system.
Practice in taxes
Income taxes and transfer pricing
- Ordering the production of a subcontractor does not give the right to settle the expansion relief – judgment of the Supreme Administrative Court of 10 March 2026, file reference number II FSK 798/23.
- The payment of profits obtained by a sole proprietor before the transformation into a capital company and paid out after this transformation is not subject to PIT – judgment of the Supreme Administrative Court of 10 March 2026, file reference number II FSK 784/23.
- The mere receipt of access to the benefit platform generates income for employees in PIT – individual interpretation of the Director of the National Tax Information of 11 March 2026, file reference number 0115-KDIT2.4011.710.2025.1.ŁS.
- A contractual penalty for delay in the performance of guarantee obligations is a tax-deductible cost – amendment of the individual interpretation of 16 March 2026, file reference number 0114-KDIP2-2.4010.599.2025.3.RK.
International taxes
- Hosting services are subject to withholding tax – judgment of the Supreme Administrative Court of 4 March 2026, file reference number II FSK 757/23.
VAT
- The VAT liability will arise only when the distributor approves the dealer’s report and thereby determines the remuneration due – judgment of the Supreme Administrative Court of 4 March 2026, file reference number I FSK 1367/23.
- The extended composition of the Supreme Administrative Court will answer the question whether, when reviewing decisions on the extension of the deadline for the refund of excess VAT, the court also takes into account previous decisions issued for the same tax period (when they have not been challenged) – the decision of 19 March 2026, file reference number I FSK 2335/23.
- Interest-free loans for employees are subject to VAT, but are subject to exemption from Article 43 sec. 1 point 38 of the Polish VAT Act – judgment of the Supreme Administrative Court of 24 March 2026, file reference number I FSK 1312/23.
- A transitional provision on the depreciation of residential premises may be considered inconsistent with the Constitution of the Republic of Poland – judgment of the Supreme Administrative Court of 26 March 2026, file reference number II FSK 785/23.
- Income from advertisements displayed in computer games is not covered by the IP Box regime – judgment of the Supreme Administrative Court of 26 March 2026, file reference number II FSK 856/23.
Other
- A power of attorney to represent before the court of first instance does not give the right to prepare and file a cassation appeal and to appeal against a decision rejecting it – resolution of the Supreme Administrative Court of 3 March 2026, file reference number III OPS 3/25.
- An unpublished judgment of the Supreme Administrative Court may constitute the basis for reopening the proceedings – the judgment of the District Administrative Court in Lublin of 11 March 2026 (file reference number I SA/Lu 54/26).
- Only the object that collects the material is subject to real estate tax, not every substance – judgment of the District Administrative Court in Poznan of 12 March 2026 (file reference number I SA/Po 887/25).
- The Supreme Administrative Court presented to a panel of seven judges the issue of the effectiveness of the delivery of decisions to proxies by the e-Tax Office (decision of 16 March 2026, file reference number I FSK 1307/25).
- Due to the reduction of NBP interest rates, from 5 March 2026, the amount of interest on tax arrears will decrease from 11% to 10.5%.
