We present below a short summary of the most important changes in tax/business law and practice in July.
Legislation
- The Sejm passed and the Senate introduced amendments to the Act amending the Act on Tax on Goods and Services and certain other acts – confirmation of the mandatory postponement of the KSeF until 2026, simplifying changes.
- The Act amending the Corporate Income Tax Act has been submitted to the President’s desk – elimination of obligations in the field of information on the implemented tax strategy.
- A draft act amending the Value Added Tax Act has been published on the website of the Government Legislation Centre – reducing the burden on the import of goods.
- The assumptions for the draft Act on Batteries and Waste Batteries have been published on the website of the Government Legislation Centre – provisions enabling the implementation of the EU Regulation 2023/1542.
- The Act amending the Act on Tax on Goods and Services has been published in the “Journal of Laws” (item 896) – increasing the amount of the subjective exemption from PLN 200 thousand to PLN 240 thousand.
- The Act amending the Act on the National Tax Administration and the Act on Tax on Goods and Services has been published in the “Journal of Laws” (item 894) – changes in the scope of submitting corrections of declarations after the completion of a customs and tax audit.
- The Council of Ministers has adopted a draft act amending the Tax Ordinance Act – exclusion of the calculation of interest for late payment for the time of a tax audit or a customs and fiscal audit if the audit lasts longer than 6 months, unification of the length of the period conditioning the non-calculation of interest for late payment in the case of protracted tax proceedings.
- The Council of Ministers has adopted a draft act amending the Corporate Income Tax Act – elimination of the need to notify about the use of the regime of a Polish holding company.
- The Council of Ministers has adopted a draft act amending the Act on the Central Registration and Information on Business and the Information Point for Entrepreneurs and the Act on Tax on Goods and Services – presenting data from the list of VAT taxpayers as part of the existing search engine for companies available on the biznes.gov.pl portal.
- The Decree on cash registers in the form of software has been published in the Journal of Laws (item 861).
- The Decree on cash registers has published in the Journal of Laws (item 845).
- The Council of Ministers has adopted a draft act amending the Commercial Companies Code, the Act on the Liability of Collective Entities for Criminal Offences and the Act on Counteracting Money Laundering and Terrorist Financing – among other things, a new consensual procedure will be introduced against companies.
Practice in taxes
Income taxes and transfer pricing
- A competition prize of up to PLN 200 is exempt from PIT if the participant does not perform a consideration for the benefit of the organizer (the competition task is irrelevant here if it does not benefit him) – judgment of the Supreme Administrative Court of 8 July 2025, file reference number II FSK 1363/22.
- Voluntary co-financing of employee meals is in the employee’s interest, therefore it is related to income in PIT – judgment of the Supreme Administrative Court of 8 July 2025, file reference number II FSK 1362/22.
- Cash benefits paid from the Company Social Benefits Fund in the form of BLIK electronic cheques may benefit from a tax exemption pursuant to Article 21 sec. 1 point 67 of the Polish PIT Act – individual interpretation of the Director of the National Tax Information of 8 July 2025, file reference number 0113-KDIPT2-3.4011.454.2025.1.GG.
- Indirect costs related to the acquisition of shares may be allocated to both sources of income in CIT, in accordance with the purpose of incurring such costs – judgment of the Supreme Administrative Court of 17 July 2025, file reference number II FSK 173/25.
- For PIT purposes, the sale of all rights and obligations in a general partnership is income from a source of property rights, not cash capital. As a result, it is taxed according to the tax scale – judgment of the Supreme Administrative Court of 17 July 2025, file reference number II FSK 1365/22.
- A branch of a foreign entrepreneur in Poland does not give the right to benefit from the regime of a Polish Holding Company – judgment of the Supreme Administrative Court of 22 July 2025, file reference number II FSK 1374/24.
- Premiums for civil liability insurance of management and financial personnel do not constitute a tax expense, as they pursue the interests of these persons and not the taxpayer – judgment of the Supreme Administrative Court of 23 July 2025, file reference number II FSK 1402/22.
- A branch of a foreign legal entity may deduct interest on a loan from a parent company that has obtained an appropriate bank loan as costs – judgment of the Supreme Administrative Court of 30 July 2025, file reference number II FSK 1423/22.
International taxes
- The Ministry of Finance has published tax explanations on WHT – beneficial owner.
- The two-year period for participation exemption in the case of dividends also applies in the event of a reverse takeover by the paying company – against the current shareholder (judgment of the Supreme Administrative Court of 1 July 2025, file reference number II FSK 1303/22.
- The mere use of the server’s disk space does not constitute a right to use an industrial device, and therefore is not subject to WHT – judgment of the Supreme Administrative Court of 8 July 2025, file reference number II FSK 1361/22.
VAT
- KSeF: Ministry of Finance published documentation of the KSeF 2.0 API and the FA(3) logical structure
- A draft of tax explanations on Deposit system and VAT has been published on the website of the Ministry of Finance.
- It is possible to deduct input tax from an invoice without a NIP (Tax Identification Number), as it is important that it documents an actual business transaction – individual interpretation of the Director of the National Tax Information of 16 July 2025, file reference number 0112-KDIL1-1.4012.319.2025.1.DS.
Other
- Tax authorities are obliged to consider an application for relief in the payment of tax arrears even if it has been paid/enforced – letter of the Ministry of Finance of 11 July 2025 to the Polish Ombudsman, file reference number DPP6.055.2.2025.CNNM.
- The Minister of Finance and Economy issued a general ruling on MDR and PCC in the case of increasing the company’s share capital. It is pointed out there, in particular, that the situation of the so-called agio may constitute a tax scheme if the main reason for the actions taken must be the obtaining of a tax benefit by the entity undertaking activities consisting in increasing the share capital by creating new shares, the surplus of which is to be transferred to the supplementary capital (general ruling no. DTS5.8092.3.2025 of the Minister of Finance and Economy of 29 July 2025).
