Legislation and Practice – December in taxes and business law

We present below a short summary of the most important changes in tax/business law and practice in December.

Legislation

• The assumptions for the draft act amending the Personal Income Tax Act and the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – the abolition of the obligation to provide personal information PIT-11, PIT-8C, IFT-1R and IFT-2R to all taxpayers in each case. Instead, the taxpayer’s right to obtain personal information is introduced.
• The assumptions for the draft act amending the act amending the Act amending the Accounting Act, the Act on Statutory Auditors, Audit Firms and Public Oversight and certain other acts have been published have been published on the website of the Government Legislation Centre – exempting selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026.
• The President vetoed the Act amending the Public Health Act and the Personal Income Tax Act – an increase in the sugar fee and PIT on awards.
• The Sejm passed the Act on the Crypto-Asset Market – comprehensive regulation of the crypto-asset market (a new approach, after the President’s veto).
• The President vetoed the Excise Tax Act – an increase in excise duty on alcohol.
• The Act amending the Act on the Management System for Greenhouse Gases and Other Substances and Certain Other Acts has been published on the website of the Government Legislation Centre (item 1863) – national “implementing” regulations to the CBAM.
• The Act amending the Act on Inheritance and Donation Tax has been published on the website of the Government Legislation Centre (item 1854) – including the restoration of the deadline for reporting acquired property by members of the immediate family if they prove that it was exceeded through no fault of their own.
• The Act amending the Personal Income Tax Act has been published on the website of the Government Legislation Centre (item 1858) – increasing the limit under cash PIT from PLN 1 million to PLN 2 million.
• The Decree on the Polish Classification of Goods and Services (PKWiU) has been published on the website of the Government Legislation Centre, item 1829 – PKWiU 2025.
• The Act on General Product Safety has been published on the website of the Government Legislation Centre (item 1826) – adaptation of the system of supervision over the general safety of products in Poland to EU regulations / new competences of authorities and increase of penalties (link to the GPSR Regulation).
• The Act amending the Personal Income Tax Act and the Corporate Income Tax Act has been published on the website of the Government Legislation Centre (item 1817) – elimination of the condition of commune wealth with accelerated depreciation.
• The Council of Ministers adopted a draft act amending the Act on the exchange of tax information with other countries and certain other acts – rules on reporting and automatic exchange of tax information on transactions using cryptoassets, implementation of DAC8.
• 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 has been published on the website of the Government Legislation Centre – extending the JPK_CIT reporting deadline to the seventh month of the following year.
• The Decree on the use of the National e-Invoice System has been published in the Journal of Laws (item 1815).
• The Act adapting the provisions of excise duty to the new Polish Classification of Activities has been published in the Journal of Laws (item 1813).
• The Act amending the Act on Tax on Goods and Services has been published in the Journal of Laws (item 1811) – reducing the burden on the import of goods.
• The decree amending the Decree amending the Decree on the detailed scope of data contained in tax returns and records in the field of value added tax has been published in the Journal of Laws (item 1800).
• A draft decree on the appointment of the Director of the Tax Administration Chamber in Poznan as competent in matters of granting, refusing to grant and revoking the status of an authorised CBAM applicant has been published on the website of the Government Legislation Centre.
• The decrees amending the decrees on transfer pricing information in the field of personal and corporate income tax have been published in the Journal of Laws (items 1743 and 1744) – changes in the TPR-C and TPR-P forms.
• The Decree amending the decree on issuing invoices has been published in the Journal of Laws (item 1742).
• The Decree on cases in which there is no obligation to issue structured invoices has been published in the Journal of Laws (item 1740).
• A draft act amending the Value Added Tax Act has been published on the website of the Government Legislation Centre – increasing the VAT rate on non-alcoholic equivalents of alcoholic beverages and selected energy drinks.
• A draft act on personal investment accounts has been published on the website of the Government Legislation Centre – the so-called “OKO accounts”. It is proposed that the taxation of “OKO accounts” should apply to the value of accumulated assets, with a variable rate (19% of the NBP reference rate of 31 October of the previous year, with an exemption of up to PLN 25/100 thousand – depending on the product).
• The Act amending the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions has been published in the Journal of Laws (item 1658) – increasing CIT and reducing the bank tax for banks.

Practice in taxes

Income taxes and transfer pricing

• The costs of trial production and sale of the test product are not of a creative nature, they are not subject to settlement under the B+R relief – judgment of the Supreme Administrative Court of 2 December 2025, file reference number II FSK 265/23.
• Only the actual payment of subsidies to the company gives the right to recognize hypothetical interest in CIT costs. Settlement by compensation does not give such a right – judgment of the Supreme Administrative Court of 4 December 2025, file reference number II FSK 299/23.
• The expansion relief is not granted in a situation where the products are not manufactured by the taxpayer and the third party – judgment of the Supreme Administrative Court of 16 December 2025, file reference number II FSK 406/23.
• Taxation of the distribution of profits from the period prior to the taxation of the company with income tax is taxed if the payment is made to entities other than the then shareholders – the dividend is transferred as part of the succession to the legal successor (after the merger of the companies) – judgment of the District Administrative Court in Gdansk of 17 December 2025, file reference number I SA/Gd 827/25.

International taxes

• Remuneration for the possibility of storing files “in the cloud” is subject to WHT in Poland, in particular due to the broad understanding of the term “industrial device” – judgment of the Supreme Administrative Court of 2 December 2025, file reference number II FSK 268/23.
• The two-year period of holding shares for the application of the so-called participation exemption in dividends is transferred as part of the succession to the legal successor (after the merger of the companies) – judgment of the District Administrative Court in Gdansk of 2 December 2025, file reference number I SA/Gd 805/25.

VAT

• The CJEU indicated that under certain conditions it is possible to apply simplification to triangular transactions in the case of four entities – judgment of 3 December 2025, file reference number T-646/25.
• A Member State may introduce provisions on the joint and several liability of VAT of the purchaser when the tax authorities establish that the purchaser knew or should have known that his counterparty would not pay this tax – judgment of the Court of Justice of the European Union of 11 December 2025, file reference number C-121/24.
• Non-transactional ICS from Polish to another EU country should be documented in the KSeF format – individual interpretation of the Director of the National Tax Information of 15 December 2025 (file reference number 0112-KDIL1-3.4012.778.2025.1.KM).
• The Ministry of Finance has released a new functionality that allows the generation of tokens necessary for authentication in the KSeF 2.0 system.

Other

• The Council of Ministers did not adopt the draft 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. The project is to be returned to the Ministry of Labour and Social Policy for further work. Thus, it did not enter into force at the beginning of 2026.
• From 1 January 2026, an application submitted by ePUAP to a tax authority or a body of the National Tax Administration will not be considered effectively delivered. A legally effective application will be possible only to the address for electronic delivery of the tax authority (e-Deliveries) or via an account in the authority’s ICT system (e-US/PUESC).
• The European Parliament voted in favour of changes to the EUDR and CSRD/CS3D: (i) EUDR – for large and medium-sized enterprises, the date of obligations has been postponed to 30 December 2026, and for small enterprises (less than EUR 50 million and 10 employees) to 30 June 2027, (ii) CSRD/CS3D: CSRD, the scope of the CSRD has been limited to entrepreneurs with more than 1,000 employees and a turnover of EUR 450 million. On the other hand, within the scope of the CS3D directive, the subjective scope is limited to entrepreneurs with more than 5,000 employees and a turnover of EUR 1.5 billion.
• From 17 December 2025, a service concerning general powers of attorney is available on the e-Tax Office (e-US) service. There, you can: submit a general power of attorney PPO-1 and submit a notice of change, revocation or termination of the general power of attorney OPO-1. The current solution in the Tax Portal will be disabled.
• Due to the reduction of NBP interest rates, the amount of interest on tax arrears will decrease from 11.5% to 11% as of 4 December 2025.