Legislation and Practice – April in taxes and business law

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

Legislation

• The decree on the detailed scope of data contained in the information on compensatory taxation has been published in the Journal of Laws (item 571).
• A draft decree on the exclusion of certain obligations in the field of reporting the transport of goods has been published on the website of the Government Legislation Centre – exemption for trade in JDG at marketplaces.
• A draft act amending the Act on Ports and Seaports and the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – changes to the CIT exemption rules for port and marina managers.
• The Sejm passed the Act amending the Tax Ordinance Act – access to individual interpretations in matters of local taxes and fees through the EUREKA system.
• The Senate did not introduce amendments to the Act amending the Act on Statutory Auditors, Audit Firms and Public Oversight and the Accounting Act – removing the “white list” of services, applying directly the prohibitions resulting from the “black list” of services (concerning the Public Procurement Act).
• The assumptions for the draft act amending the Act on Value Added Tax have been published on the website of the Government Legislation Centre – simplification of settlements for exports and imports of goods.
• The Sejm did not reject the President’s veto of the Act on the Crypto-Asset Market.
• The Council of Ministers adopted a draft act amending the Excise Duty Act – taxation of induction e-cigarettes.
• The Council of Ministers adopted a draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Flat-Rate Income Tax on Certain Revenues Earned by Natural Persons – a permanent extension of the JPK_CIT reporting deadline to the seventh month of the following year.
• A draft act on the protection of the market and competitive economy against products and commodities causing deforestation and forest degradation has been published on the website of the Government Legislation Centre – national regulation to the EUDR Regulation.
• The Act amending the Act on the National Labour Inspectorate and certain other acts has been published in the Journal of Laws (item 473) – the power of the National Labour Inspectorate to issue administrative decisions on the transformation of incorrectly concluded civil law contracts into employment contracts.
• The assumptions for the draft Tax Ordinance Act and some other acts have been published on the website of the Government Legislation Centre – the regulation of uniform rules for making corrections to tax books in electronic form for all taxes.
• The assumptions for the draft act amending the Value Added Tax Act have been published on the website of the Government Legislation Centre – changes to e-commerce resulting from the ViDA package.

Practice in taxes

Income taxes and transfer pricing

• The District Administrative Court in Warsaw upheld the complaint against the decisions of the Head of the National Tax Administration regarding the reclassification of the B2B relationship of a member of the management board to management activities (judgment of 8 April 2026, file reference number III SA/Wa 2554/25).
• Compensation paid to energy-intensive enterprises due to the increase in energy costs is exempt from CIT as subsidies – judgment of the Supreme Administrative Court of 8 April 2026, file reference number II FSK 847/23.
• The 60-day payment deadline for SME entities also applies to installment payments (judgment on the basis of the relief “for bad debts” in CIT) – judgment of the Supreme Administrative Court of 9 April 2026, file reference number II FSK 1383/24.
• Exceeding the threshold for applying the 9% CIT rate means that the entire income must be taxed at the rate of 19%. It is not possible to “split” the value before and after the exceedance – judgment of the Supreme Administrative Court of 9 April 2026, file reference number II FSK 991/23.
• The advance payment for dividends is not taxed by “Estonian” CIT – judgment of the Supreme Administrative Court of 16 April 2026, file reference number II FSK 892/23.
• Costs in the scope of a prototype may increase the initial value of development works with an inseparable link with such a project – judgment of the Supreme Administrative Court of 16 April 2026, file reference number II FSK 866/23.
• Taxpayers may not apply independent modifications to the rules for determining the “safe harbour” mechanism for CIT interest – judgment of the Supreme Administrative Court of 28 April 2026, file reference number II FSK 1605/24.
• Tax costs in the sale of shares in a limited liability company resulting from the transformation of a limited partnership should be determined in the amount of the value of its assets as at the date of transformation – judgments of the Supreme Administrative Court of 16 April 2026, file reference number II FSK 885/23, II FSK 1140/23 and II FSK 872/23.
• Signing the financial statements after the deadline does not deprive them of the right to settle under the “Estonian” CIT regime – judgment of the Voivodeship Administrative Court in Krakow of 28 April 2026, file reference number I SA/Kr 179/26.

VAT

• Suspension of the limitation period for VAT liabilities does not automatically affect the limitation period for VAT on “blank” invoices – judgments of the Supreme Administrative Court of 2 April 2026, file reference number I FSK 1627/25, I FSK 1616/24, I FSK 2126/24, I FSK 1190/24, I FSK 2074/24, I FSK 884/23.
• A visualization of a structured invoice can be issued to a taxpayer only after it has been assigned a KSeF number. Previously, only a transaction confirmation can be issued, provided with QR codes – individual interpretation of the Director of the National Tax Information of 3 April 2026, file reference number 0113-KDIPT1-2.4012.1219.2025.2.MC.
• The cancellation of receivables in the arrangement as part of restructuring proceedings does not mean that there is no need for an adjustment in the scope of the VAT relief “for bad debts” – judgments of the Supreme Administrative Court of 9 April 2026, file reference number I FSK 1357/23 and I FSK 1411/24.
• A mistake in the item “Entity3” does not require a correction “to zero”, but the issuance of a corrective invoice (data) – interpretation amending the Director of the National Tax Information of 13 April 2026, file reference number 0113-KDIPT1-3.4012.1091.2025.3.JM.
• The CJEU decided to subject the CJEU judgment in the “Polish” case T-689/24 (possibility of deducting VAT without an invoice) to a special review procedure. This may lead to a revision of this judgment.

Other

• Loans granted by a partner to a limited joint-stock partnership are exempt from PCC – judgment of the Supreme Administrative Court of 17 April 2026, file reference number III FSK 277/24.
• The mere suspicion of tax avoidance – without proper argumentation of the position – does not entitle the Director of the National Tax Administration to refuse to issue an individual interpretation (judgment of 1 April 2026, file reference number II FSK 845/23).
• New forms have been made available in the e-Tax Office (e-US): Application for an individual interpretation ORD-IN, Application for a WN-CFR tax residence certificate and Statement on the choice or change of the form of taxation INF-FO.