Below we present a short summary of the most important changes in tax/business law and practice in October.
Legislation
- Increase in CIT, introduction of an additional PIT threshold, changes in the scope of lump sum income and solidarity levy – the Senate introduced amendments to the 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 Senate introduced amendments to the 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 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 has been submitted to the President’s desk.
- Other changes in income taxes – the Senate introduced amendments to 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. 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.
- Simplification of settlements for exports and imports of goods – the President signed the Act amending the Value Added Tax Act.
- Facilitation in the Polish Investment Zone – the Act amending the Act on Supporting New Investments has been submitted to the President’s desk.
- Changes in VAT rates on beverages – the Act amending the Value Added Tax Act has been submitted to the President’s desk.
- Increase in excise duty on alcohol – the Act amending the Act on Excise Duty and the Act on Health Care Services Financed from Public Funds has been submitted to the President’s desk.
- Changes in the sugar levy – the Senate has introduced amendments to the act amending the Public Health Act.
- Postponement of sanctions in KSeF until 2028 – The Council of Ministers adopted a draft act amending the Act on Value Added Tax and Certain Other Acts.
- Extension of the exemption of the “pay and refund” mechanism in WHT (CIT) until the end of 2028 – a decree amending the regulation on the exemption of the obligation to collect WHT has been published in the Journal of Laws (item 1406).
- Technical changes in KSeF – a draft decree amending the decree on the use of the National e-Invoicing System has been published on the website of the Government Legislation Centre.
- Changes in VAT for e-commerce (resulting from the ViDA package) – the Act amending the Value Added Tax Act has been submitted to the President’s desk.
- Implementation of the Omnibus package, simplification of sustainability reporting – the Council of Ministers adopted a draft act amending the Accounting Act and certain other acts.
- Changes in the signing of the TPR, abolition of CIT sanctions for payments outside the “White List” or omitting the split payment – the Act amending the Personal Income Tax Act, the Corporate Income Tax Act has been published in the Journal of Laws (item 1371).
- Prohibition of “greenwashing” – the Act amending the Act on Counteracting Unfair Market Practices and the Act on Consumer Rights has been published in the Journal of Laws (item 1353).
- 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 been published in the Journal of Laws (item 1354).
- TP Regulation (clarification of compensation and financial transactions) – draft decrees amending regulations on transfer pricing in the field of CIT and PIT have been published on the website of the Government Legislation Centre.
- Changes in the scope of verification activities and other procedural changes – the assumptions for the draft act amending the Tax Ordinance and certain other acts have been published on the website of the Government Legislation Centre.
Practice in taxes
Income taxes and transfer pricing
- A tax capital group is not entitled to settle the excess costs of debt financing of a member company, incurred before joining the group – judgment of the Supreme Administrative Court of 6 October 2026, file reference number II FSK 191/25.
- Compensation for energy-intensive enterprises is subject to the “SEZ” exemption in CIT – judgment of the Supreme Administrative Court of 9 October 2026, file reference number II FSK 1431/24.
- The Ministry of Finance does not provide for an increase in the PIT exemption limit for benefits from the Social Insurance Fund (currently PLN 1,000) – response to the parliamentary question of 27 October 2026 (file reference number DD3.054.27.2026).
International taxes
- From 1 January 2027, the Head of the Lublin Tax Office in Lublin will handle the cases of natural persons in the field of WHT.
VAT
- The organization of a family picnic as part of the CSR policy is related to the activity and gives the right to deduct VAT – judgment of the District Administrative Court in Wroclaw of 1 October 2026, file reference number I SA/Wr 344/26.
- In the case of self-invoicing, invoices submitted for prior approval should be made available in XML version, not PDF – individual interpretation of the Director of the National Tax Information of 5 October 2026, file reference number 0114-KDIP4-2.4012.662.2026.1.AA.
- The mere indication of VAT taxation in the content of the notarial deed is not sufficient to apply the exemption for the sale of real estate in VAT. A statement by both parties is necessary – judgment of the Supreme Administrative Court of 14 October 2026, file reference number I FSK 238/25.
- An invoice generated by a taxpayer but not sent to the KSeF (no disclosure to the contractor) may be cancelled (individual interpretation of the Director of the National Tax Information of 14 October 2026, file reference number 0112-KDIL1-1.4012.617.2026.1.EB).
- Fees due for cancelling an order may be subject to VAT as remuneration for the provision of services for consideration (individual interpretation of the Director of the National Tax Information of 20 October 2026, file reference number 0114-KDIP1-2.4012.526.2026.2.GK).
- Resignation from VAT exemption (for the benefit of taxation) is possible only for services on the territory of the country, and not with the place of supply abroad – judgment of the Supreme Administrative Court of 21 October 2026 (file reference number I FSK 2247/23).
- The fact that it was the consumer who paid the price with inflated VAT does not automatically mean that the taxpayer cannot seek a refund of this inflated VAT – judgment of the Supreme Administrative Court of 22 October 2026 (file reference number I FSK 748/23).
Other
- Witness testimonies cannot be omitted in advance just because they are related to the company – judgment of the Supreme Administrative Court of 22 October 2026 (file reference number II FSK 1787/23).
