Legislation and Practice – January in taxes and business law

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

Legislation

• A draft decree on the extension of the deadlines for submitting accounting books in the field of corporate income tax has been published on the website of the Government Legislation Centre – postponing the deadline for sending JPK_CIT to the end of the seventh month after the end of the tax or financial year.
• 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 – in particular liberalization of the rules for signing the TPR, abolition of non-deductibility sanctions for payments outside the “White List” or bypassing the split payment mechanism.
• The assumptions for the draft act amending the Tax Ordinance Act have been published on the website of the Government Legislation Centre – adaptation of the rules of third-party liability for tax arrears of a capital company to the requirements of EU law resulting from the judgments of the Court of Justice of the European Union of 27 February 2025 in cases C-277/24 and C-278/24.
• The Act amending acts to improve the support mechanisms for electricity and heat consumers has been published in the Journal of Laws (item 32) – micro, small and medium-sized enterprises will be able to provide energy sellers with information on the aid received related to the application of the maximum energy price in the second half of 2024 until 30 June 2026.
• A draft act on accounting has been published on the website of the Government Legislation Centre – exemption of selected entities from the obligation to report on sustainable development (ESG) for the financial years 2025 and 2026.
• Decree on the appointment of the Director of the Tax Administration Chamber competent in matters of granting, refusing to grant and revoking the status of an authorised CBAM applicant has been published in the “Journal of Laws” (item 11) – appointment of the Director of the Tax Administration Chamber in Poznan.
• The Act amending the Act on the Management System for Greenhouse Gases and Other Substances and Certain Other Acts has been published in the Journal of Laws. (item 1863) – national “implementing” regulations to the CBAM.
• A draft act amending the Act on Counteracting Unfair Market Practices and the Act on Consumer Rights has been published on the website of the Government Legislation Centre – expanding the catalogue of “black practices”, including issues related to “ecological lies” or advertising benefits that do not result from the actual characteristics of the product. Consumers are to receive information about the durability of products, the rules for their repair and the minimum period of software updates.

Practice in taxes

Income taxes and transfer pricing

• Taxpayers engaging outside industry are not entitled to the robotization relief – individual interpretation of the Director of the National Tax Information of 2 January 2026, file reference number 0111-KDIB2-1.4010.507.2025.2.AG.
• The “earn out” remuneration is an indirect tax expense, settled as part of revenues from “operational” activities – amending the interpretation of the Head of the National Tax Administration of 2 January 2026, file reference number DOP12.8221.30.2025.
• Tax costs may be recognised based on accounting evidence other than an invoice (prepared in accordance with accounting regulations) – individual interpretation of the Director of the National Tax Information of 5 January 2026, file reference number 0111-KDIB2-1.4010.534.2025.1.DKG.
• An expense can be classified as a tax expense, even if it is documented by an invoice that, despite the obligation, has not been entered into the KSeF – individual ruling of the Director of the National Tax Information of 9 January 2026, file reference number 0111-KDIB1-3.4010.712.2025.2.ZK.
• The mere fact of transforming the legal form of the “Estonian” CIT taxpayer does not result in the loss of the right to this form of taxation and does not make it necessary to re-submit the ZAW-RD notification – individual interpretation of the Director of the National Tax Information of 16 January 2026, file reference number 0111-KDIB1-2.4010.600.2025.2.END.
• An industrial robot, for the purposes of CIT relief, may also be a set of machines – judgment of the District Administrative Court in Warsaw of 21 January 2026, file reference number III SA/Wa 2178/25.
• Joining a foreign tax-transparent company (i.e. not being a CIT taxpayer) by a family foundation does not result in income in this respect being taxed at the 25% CIT rate (judgment of the Supreme Administrative Court of 22 January 2026, file reference number II FSK 553/25).

International taxes

• The OECD has published a document relating to, among other things, GLoBE taxation: safe harbors and adjustment of incentives in the second pillar package. It includes, among others, the Substance Based Tax Incentives (SBTI) safe harbour.
• The R&D relief does not constitute a qualified repayable relief within the meaning of Article 64(3) of the GLOBE Act – opinion on compensatory taxation of the Director of the National Tax Information of 13 January 2026, file reference number 0111-KDGB.480.3.2025.2.KKU.

VAT

• Tax liability in VAT in scope of tender deposit is created at the moment of the outcome of the tender procedure – judgment of the Supreme Administrative Court of 9 January 2026, file reference number I FSK 10/23.
• Adjustments of input VAT related to errors in quantity or price should be settled retrospectively (so as not to result in an unjustified tax deduction until the correction) – judgment of the Supreme Administrative Court of 13 January 2026, file reference number I FSK 211/23.
• A change of the transaction’s party on the invoice cannot be changed by means of an accounting note – judgment of the Supreme Administrative Court of 20 January 2026, file reference number I FSK 307/23.
• Only the service of managing the indicated funds or portfolios is exempt from VAT, and not – without this element – services that only accompany (support) the management service itself. Therefore, a complex service, however, devoid of an element of decision-making power (constituting a management service), is not subject to the exemption in question – judgment of the Supreme Administrative Court of 27 January 2026, file reference number FSK 342/23.

Other

• Container facilities such as transport containers, as well as containers: office, sanitary, porter’s, cloakroom, etc., due to the fact that in most cases they are not physically connected to the ground, i.e. they are not attached to the ground by the use of specific construction techniques, they are not permanently connected to the ground and they do not constitute buildings subject to real estate tax – general interpretation of the Minister of Finance and Economy of 2 January 2026, file reference number8401.6.2025.
• The repeal of an individual interpretation does not affect the course or consequences of the limitation period for the right to overpayment – judgment of the Supreme Administrative Court of 8 January 2026, file reference number I FSK 240/23.
• Installations inside buildings are generally tax-neutral in real estate tax (PON), and their value affects the amount of tax liability only if they provide the possibility of using a specific type of building in accordance with their purpose. On the other hand, buildings located in a building with installations ensuring the possibility of its use in accordance with their intended purpose may be subject to real estate tax – the Minister of Finance’s response to parliamentary question No. 14440 of 21 January 2026, file reference number DPL2.054.1.2026.