Legislation and Practice – May in taxes and business law

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

Legislation

• The Act amending the Tax Ordinance Act and certain other acts has been submitted to the President’s desk – changes to the MDR, including the abolition of reporting of national schemes.
• A draft act amending Tax Ordinance Act and some other acts has 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 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 has been submitted to the President’s desk – extending the JPK_CIT reporting deadline to the seventh month of the following year.
• The Act on the Crypto-Asset Market has been submitted to the President’s desk – another attempt to comprehensively regulate the crypto-asset market.
• The assumptions for the draft act on the tax on extraordinary profits from the production of certain liquid fuels and their trade achieved in 2026 have been published on the website of the Government Legislation Centre – the introduction of a windfall tax.
• The assumptions for the draft act amending the Act on Consumer Rights and certain other acts have been published on the website of the Government Legislation Centre – the implementation of the “R2R” (Rigth to repair) directive.
• The Council of Ministers adopted a draft act on personal investment accounts – investing with an income tax exemption of up to PLN 100 thousand.
• A draft act amending the Personal Income Tax Act and the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – exemption from the obligation to provide selected forms, in particular the PIT-11 form for employees.
• A draft act amending the Tax Ordinance Act and the Act on the National Tax Administration has been published on the website of the Government Legislation Centre – the draft introduces a new institution of “tax settlement” into Polish tax law.
• A draft act amending the Value Added Tax Act has been published on the website of the Government Legislation Centre – simplification of settlements for exports and imports of goods.
• A draft act amending the Value Added Tax Act has been published on the website of the Government Legislation Centre – changes to e-commerce resulting from the ViDA package.
• The assumptions for the draft act amending the Act on the National Criminal Register and the Act on the Liability of Collective Entities for Prohibited Acts under the Threat of Punishment have been published on the website of the Government Legislation Centre – including the elimination of the need for prior conviction of a natural person.

Practice in taxes

Income taxes and transfer pricing

• A partner in a civil partnership may pay PIT from its bank account – interpretation amending the head of the National Tax Administration of 6 May 2026, file reference number DOP8.8013.2.2026.
• The income of a partner of a “silent company” (not conducting business activity) is income from other sources (not from a loan) – judgment of the Supreme Administrative Court of 6 May 2026, file reference number II FSK 890/23.
• The “earn out” remuneration is not an element of the purchase price of shares, but is an indirect tax expense, deducted on an ongoing basis – amending ruling of the Head of the National Tax Administration of 15 May 2026, file reference number DOP12.8221.21.2025.
• A general partner of a limited partnership is entitled to a “tax credit” for the entire tax year, even if he or she became a partner during the year – judgment of the Supreme Administrative Court of 19 May 2026, file reference number II FSK 953/23.
• A lease between a shareholder and a company does not constitute a hidden profit in the “Estonian” CIT if it is carried out on market terms. It does not matter here that these assets are not contributed to the company, as there is no such obligation – judgment of the Supreme Administrative Court of 19 May 2026, file reference number II FSK 936/23.

International taxes

• The use of a foreign entity’s own apartment by an employee does not create a permanent establishment in Poland for the employer – judgment of the District Administrative Court in Gliwice of 8 May 2026, file reference number I SA/Gl 962/25.

VAT

• The VAT deduction on the purchase of a motorcycle is based on the same provisions as on the purchase of a car (Article 86a of the Polish VAT Act) – individual interpretation of the Director of the National Tax Information of 5 May 2026, file reference number 0114-KDIP4-2.4012.165.2026.5.WH.
• An entity deleted from the register of VAT taxpayers may apply for a refund of the excess of input tax over the amount due – judgments of the Supreme Administrative Court of 7 May 2026, file reference number I FSK 108/24, I FSK 2322/23, I FSK 1614/23.
• If a taxpayer makes a supply to an entity that impersonates a contractor (fraud), such an activity does not constitute a VAT-taxable supply of goods – judgment of the Supreme Administrative Court of 8 May 2026, file reference number I FSK 1641/23.
• The donation of shares in an enterprise that the recipients contribute to an existing partnership is not subject to VAT exemption as a supply of an enterprise – opinion of the Advocate General of the CJEU of 13 May 2026, file reference number file reference number T-366/25 (Polish case).
• Remuneration related to the adjustment of transfer pricing profitability is subject to VAT when it is directly related to the service provided – judgment of the Court of Justice of the EU of 13 May 2026, file reference number C-603/24.
• Depending the right to deduct input tax dependent on the entry in the registration certificate violates the principle of proportionality in VAT – judgment of the Supreme Administrative Court of 13 May 2026, file reference number II FSK 1091/23.
• The correction of the invoice from the period prior to the acquisition of the KSeF is related to the failure to complete the “NrKSeFFaCorrected” field – individual interpretation of the Director of the National Tax Information of 20 May 2026, file reference number 0111-KDIB3-1.4012.205.2026.2.MG.

Other

• The decree amending the regulation on the exclusion of certain obligations in the field of reporting the transport of goods has been published in the Journal of Laws (item 634)  – exemption in SENT for the transport of goods to markets.
• The GAAR clause should not be applied to PIT settlements for 2016 – judgments of the Supreme Administrative Court of 25 May 2026, file reference number II FSK 1710/23, II FSK 1730/23 and II FSK 1760/23.