Legislation and Practice – September in taxes and business law

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

Legislation

• Increase in CIT, introduction of an additional PIT threshold, changes in the scope of lump sum income and solidarity levy – the Council of Ministers adopted a draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and the Act on Lump Sum Income Tax on Certain Revenues Earned by Natural Persons.
• “Sealing” changes for family foundations – the Council of Ministers adopted a draft act amending the Personal Income Tax Act and the Corporate Income Tax Act.
• Extension and clarification of the robotisation relief, elimination of the expansion relief, changes in PIT reliefs – 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 Generated by Natural Persons.
• Facilitation in the Polish Investment Zone – The Council of Ministers adopted a draft act amending the act on supporting new investments.
• VAT: joint and several liability, clarifying and simplifying changes – the Act amending the Value Added Tax Act and the Act on the Rules of Registration and Identification of Taxpayers and Remitters has been published in the “Journal of Laws” (item 1270).
• Postponement of sanctions in KSeF until 2028 – a draft act amending the Value Added Tax Act and certain other acts has been published on the website of the Government Legislation Centre. In addition, the application of split payment for energy is extended until 30 June 2030.
• Changes in income taxes – 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 Generated by Natural Persons. It includes, among others, the abolition of the “Estonian” CIT, an increase in the lump sum, and a change in the safe harbour for loans.
• “Silent” handling of tax matters – a draft act amending the Tax Ordinance and some other acts has been published on the website of the Government Legislation Centre.
• Changes in the sugar levy – The Council of Ministers adopted a draft act amending the Public Health Act and certain other acts.
• Changes in VAT rates on beverages – The Council of Ministers adopted a draft act amending the Value Added Tax Act.
• Increase in excise duty on alcohol – the Council of Ministers adopted a draft act amending the Act on Excise Duty and the Act on Health Care Services Financed from Public Funds.
• Ban on “greenwashing” – the Act amending the Act on Counteracting Unfair Market Practices and the Act on Consumer Rights has reached the President’s desk.
• Windfall tax (again) – the Act on the Tax on Extraordinary Profits Generated in the Period from March to December 2026 from the Sale of Liquid Fuels has reached the President’s desk. The President signed the act in October.
• Higher PCC limit for private sales (PLN 3 thousand) – the Act amending the Act on Local Taxes and Fees, the Personal Income Tax Act and the Act on Tax on Civil Law Transactions has reached the President’s desk.
• Simplification of settlements for exports and imports of goods – the Sejm passed the Act amending the Value Added Tax Act.
• “E-VAT” – the assumptions for the draft act amending the Value Added Tax Act have been published on the website of the Government Legislation Centre. Making data (including B2C sales) available to tax authorities for the preparation of preliminary SAF_VAT.
• Minimum wage for work – a regulation on the amount of the minimum wage for work and the amount of the minimum hourly wage in 2027 has been published in the “Journal of Laws”: minimum wage for work: PLN 4,950, minimum hourly wage: PLN 32.30.
• Interpretations in matters of local taxes under the competence of the Director of the National Tax Administration – a draft act amending the Tax Ordinance has been published on the website of the Government Legislation Centre.
• Cryptoassets – The Sejm did not reject the presidential veto to the Cryptoassets Market Act.
• Changes in VAT for e-commerce (resulting from the ViDA package) – the Council of Ministers adopted a draft act amending the Value Added Tax Act.
• Temporary increase in CIT for the fuel and energy industry – a draft act on support for entrepreneurs in energy-intensive sectors for bearing the costs of electricity has been published on the website of the Government Legislation Centre. It assumes, among other things, support for specific industries, financed by a temporary increase in CIT for specific entities.

Practice in taxes

Income taxes and transfer pricing

• An entrepreneur may not settle the expense for his medical package in tax costs – individual interpretation of the Director of the National Tax Information of 7 September 2026, file reference number 0112-KDIL2-2.4011.721.2026.1.WS).
• Limiting the neutrality of the exchange of shares to the first activity of this type is in accordance with EU law – judgment of the Supreme Administrative Court of 9 September 2026, file reference number II FSK 74/26.
• The application of the “relief for young people” should be assessed in the context of the taxpayer’s age at the time of receipt of the income (and not the period for which it is due) – individual interpretation of the Director of the National Tax Information of 9 September 2026, file reference number 0115-KDIT2.4011.457.2026.2.ŁS.
• The rental of leased real estate by a family foundation is taxed at the rate of 25% CIT (as an activity exceeding the permitted activity) – individual interpretation of the Director of the National Tax Information of 21 September 2026, file reference number 0111-KDIB1-2.4010.320.2026.3.END).
• The Minister of Finance has issued a general ruling on the tax consequences of a transcription of a marriage certificate of EU citizens of the same sex that was concluded in another EU Member State – persons using a transcribed marriage certificate concluded in another EU country will be treated under tax law in the same way as spouses, with each case requiring an individual assessment (general interpretation of 24 September 2026, file reference number DTS6.8022.6.2026).
• Financing the accommodation of a posted employee (both in Poland and abroad) is not subject to PIT – it pursues the economic interest of the employer (judgment of the Supreme Administrative Court of 29 September 2026, file reference number II FSK 1259/24).

International taxes

• The OECD has published a new Model Tax Convention (2025): https://www.oecd.org/en/publications/2026/06/model-tax-convention-on-income-and-on-capital-2025-full-version_4fd97b89.html.

VAT

• There is no obligation to adjust VAT when withdrawing real estate from business activity (for private purposes) if it continues to be rented out – individual interpretation of the Director of the National Tax Information of 1 September 2026, file reference number 0111-KDIB3-2.4012.424.2026.1.KK.
• The catalogue of documents confirming export is open, it may include documents other than official customs documents – judgment of the Supreme Administrative Court of 2 September 2026, file reference number I FSK 300/24.
• If the tax liability has become time-barred, it is not permissible to deduct VAT based on an accounting note – judgment of the Supreme Administrative Court of 8 September 2026, file reference number I FSK 19/24.
• It is not permissible to choose taxation for financial services in the case of import of services – judgment of the Supreme Administrative Court of 14 September 2026, file reference number I FSK 1928/23.
• Financing the costs of projects from the NCBR funds and EU funds does not increase the VAT tax base – judgments of the Supreme Administrative Court of 16 September 2026, file reference number I FSK 1904/23, I FSK 1324/24, I FSK 1422/24).
• The court may only assess the contested decision on the extension of the deadline for the refund of the excess VAT, without assessing the decisions previously issued for the same accounting period, if they have not been challenged. This does not apply to the situation if they have the so-called qualified defects – resolution of the composition of seven judges of the Supreme Administrative Court of 21 September 2026, file reference number I FPS 2/26.
• Charging the customer for a decrease in the value of the returned goods is not subject to VAT – judgment of the Supreme Administrative Court of 23 September 2026, file reference number I FSK 778/25.

Other

• The tax exemption of a donation for the immediate family will also apply in a situation where the donor transfers funds to a technical bank account dedicated to the repayment of a mortgage loan and a mortgage loan, the repayment of which is required by the donee, who is a co-owner of this account – judgment of the Supreme Administrative Court of 3 September 2026, file reference number III FSK 782/25.
• In the absence of new contributions, the transformation of a limited partnership into a general partnership should not result in PCC taxation – judgment of the Court of Justice of the EU of 17 September 2026, file reference number C-197/25 A.