Legislation and Practice – September in taxes and business law

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

Legislation

• The Council of Ministers adopted the draft act amending the Corporate Income Tax Act have been published on the website of the Government Legislation Centre – “tightening” changes for family foundations.
• The Council of Ministers adopted the draft act amending the Corporate Income Tax Act and the Act on the Tax on Certain Financial Institutions have been published on the website of the Government Legislation Centre – increase in CIT and reduction of the bank tax for banks.
• The Sejm has passed the Act on the Crypto-Asset Market – a comprehensive regulation in the field of crypto-assets.
• A draft decree amending the regulation on transfer pricing information in the field of personal and corporate income tax has been published on the website of the Government Legislation Centre – changes in the TPR-C and TPR-P forms has been published.
• A draft act amending the Value Added Tax Act and the Act on the Rules of Registration and Identification of Taxpayers and Remitters has been published on the website of the Government Legislation Centre – changes to selected aspects, including joint and several liability of the buyer also in the case of payments in the split payment mechanism.
• The Senate introduced amendments to the Act amending the Act on the Central Register and Information on Business Activity and the Information Point for Entrepreneurs and the Act on Value Added Tax – presenting data from the list of VAT taxpayers within the existing company search engine available on the biznes.gov.pl portal.
• The act amending the Corporate Income Tax Act has been submitted to the President – eliminating the need to notify about the use of the regime of a Polish holding company.
• The Act amending the Tax Ordinance has been submitted to the President – application in dubio pro tributario principle also to the sphere of facts.
• The Act amending the Tax Ordinance has been submitted to the President – exclusion of the calculation of interest for late payment for the duration of a tax audit or customs and fiscal audit if the audit lasts longer than 6 months, unification of the length of the period for not calculating interest for late payment in the case of protracted tax proceedings.
• The Senate introduced amendments to the Act amending the Labour Code and certain other acts – including work on the basis of a contract of mandate, running a business or working abroad as part of the length of service.
• A draft act amending the Personal Income Tax Act, the Corporate Income Tax Act and certain other acts has been published on the website of the Government Legislation Centre – sealing changes in CIT and PIT.
• The Council of Ministers adopted a draft act amending the Value Added Tax Act – reducing the burden on the import of goods.
• A decree amending the decree on goods the transport of which is covered by the system of monitoring the road and rail transport of goods and trade in heating fuels has been published in the Journal of Laws (item 1244) – covering clothing and footwear with the SENT system.
• The decree of the Council of Ministers on the minimum wage and the minimum hourly rate in 2026 has been published in the “Journal of Laws” – from 1 January 2026, the minimum wage for work will be set at PLN 4,806 and the minimum hourly rate at PLN 31.40.
• The assumptions for the draft act on internships have been published on the website of the Government Legislation Centre – a comprehensive regulation, including the determination of remuneration for internships.
• A draft act amending the Personal Income Tax Act and the Corporate Income Tax Act has been published on the website of the Government Legislation Centre – elimination of the condition of commune wealth with accelerated depreciation.
• The draft act on the National Labour Inspectorate and certain other acts have been published on the website of the Government Legislation Centre – primarily the right of the National Labour Inspectorate to issue administrative decisions on the transformation of improperly concluded civil law contracts into employment contracts.
• The Act amending the Act on Value Added Tax and Certain Other Acts has been published in the “Journal of Laws” (item 1203) – confirmation of the mandatory postponement of the KSeF until 2026, simplifying changes.
• The draft act amending the Tax Ordinance Act have been published on the website of the Government Legislation Centre – publication of local government individual interpretations in the EUREKA database.
• The assumptions for the draft act on personal investment accounts have been published on the website of the Government Legislation Centre – a new format of savings accounts, related to a new taxation model.

Practice in taxes

Income taxes and transfer pricing

• The Tax Explanations on the Tax on Shifted Income have been published on the website of the Ministry of Finance, – https://www.gov.pl/web/finanse/objasnienia-podatkowe-z-9-wrzesnia-2025-r-w-zakresie-podatku-od-przerzuconych-dochodow have been published.
• The accounting program made available in the SaaS model does not constitute an intangible asset for CIT purposes – individual interpretation of the Director of the National Tax Information of 2 September 2025 (file reference number 0114-KDIP2-1.4010.387.2025.1.DK).
• Under the current legislation, short-term rental is an activity permitted by a family foundation – judgment of the District Administrative Court in Gdansk of 2 September 2025, file reference number I SA/Gd 425/25.
• When transforming a partnership (Pol. spółka jawna) into a limited liability company, the payment of profits already taxed by PIT is not subject to re-taxation with PIT – judgment of the Supreme Administrative Court of 3 September 2025, file reference number II FSK 1411/24.
• An economically justified reverse merger of companies does not constitute tax avoidance – security opinion of the Head of the National Tax Administration of 22 August 2025, file reference number DKP2.8082.3.2025 (published on 8 September 2025).
• A company settling the acquisition of related parties according to the accounting method of combining shares does not have to prepare local transfer pricing documentation – individual interpretation of the Director of the National Tax Information of 12 September 2025, file reference number 0114-KDIP2-2.4010.337.2025.1.SJ/AP.
• If the real estate company does not make accounting depreciation write-offs, the tax depreciation limits do not apply – judgment of the District Administrative Court in Gdansk of 16 September 2025, file reference number I SA/Gd 385/25.
• Expenses for the purchase of alcohol as part of an integration meeting and expenses for the benefit of “B2B” co-workers do not constitute tax costs – judgment of the Supreme Administrative Court of 17 September 2025, file reference number II FSK 23/23.
• The purchase of equipment that was previously used as a demonstration equipment is the purchase of brand-new robots, which is eligible for the settlement of the robotization relief – judgment of the Supreme Administrative Court of 17 September 2025, file reference number II FSK 2193/23.
• Leasing of an enterprise or its organized part is admissible under the CIT Act – judgment of the Supreme Administrative Court of 17 September 2025, file reference number II FSK 617/25.

International taxes

• The Announcement of the Minister of Finance and Economy on the list of jurisdictions other than the Republic of Poland that have implemented the qualified principle of inclusion of income in taxation or a qualified national equalization tax or meet the requirements of safe havens for a qualified national equalization tax (item 1010) has been published in “Monitor Polski”.

VAT

• Open tests of API KSeF 2.0 have been launched, i.e. tests of software that is used to exchange information between the National e-Invoicing System and invoicing systems available on the market – https://ksef-test.mf.gov.pl/.
• The Ministry of Finance and Economy has published four manuals on KSeF: I. Authentication/authorizations, II. Issuing/receiving invoices, III. Additional functionalities in KSeF, IV. KSeF in local government units, VAT groups and other models of authorizations: https://ksef.podatki.gov.pl/pliki-do-pobrania-ksef-20.
• The Ministry of Finance and Economy has published draft versions of logical structures JPK_V7M(3) and JPK_V7K(3), which will be in force from 1 February 2026. They are to take into account the issues of the KSeF and the deposit system. The target versions of the structures will be published in the Central Repository of Document Templates. Publication: https://www.podatki.gov.pl/jednolity-plik-kontrolny/jpk-vat-z-deklaracja/pliki-do-pobrania-jpk-vat-z-deklaracja/.
• The Ministry of Finance has published Tax Explanations on the Rules of Settling Transactions Related to the Deposit System on the Basis of Value Added Tax (VAT) – https://www.gov.pl/web/finanse/objasnienia-podatkowe-z-29-sierpnia-2025-r-w-zakresie-zasad-rozliczania-na-gruncie-podatku-od-towarow-i-islug-transakcji-zwiazanych-z-systemem-kaucyjnym.
• The Council of the EU has agreed to extend the limitation of VAT deduction on passenger cars (50%) until the end of 2028.
• It is possible to refund an overpayment using an incorrect VAT rate in sales to a consumer – judgment of the Supreme Administrative Court of 3 September 2025, file reference number I FSK 1248/22.
• Transfer pricing adjustments may be subject to VAT – judgment of the CJEU of 4 September 2025, file reference number C-726/23.
• In the case of redemption of the MPP voucher, the used partial value is subject to VAT, if the difference has not been refunded – judgment of the Supreme Administrative Court of 9 September 2025, file reference number I FSK 524/21.
• The activities of consortium members within the consortium are excluded from VAT – judgment of the District Administrative Court in Gdansk of 9 September 2025, file reference number I SA/Gd 493/25.
• The disposal of a receivable covered by the VAT relief “for bad debts” obliges to increase the VAT due in respect of the amount received as part of the assignment – judgment of the Supreme Administrative Court of 16 September 2025, file reference number I FSK 1403/22.
• The “split payment” mechanism also covers payments made by the contracting authority directly to the subcontractor on account of the joint and several liability of the investor – judgment of the Supreme Administrative Court of 26 September 2025, file reference number I FSK 1154/22.

Other

• The Supreme Administrative Court will decide whether the real estate tax exemption for railway infrastructure covers the entire area of land or the area only actually occupied for this infrastructure (legal status 2017-21) – decision of the Supreme Administrative Court of 2 September 2025, file reference number III FSK 1020/23.
• The use of the assistance of a tax advisory office by a local government body does not invalidate the assessment decision issued in the RET – judgments of the Supreme Administrative Court of 3 September 2025, file reference number III FSK 227-228/24.
• The excise duty exemption for the production of energy from renewable sources is determined by the tax rate in force at the time of energy production – judgment of the Supreme Administrative Court of 22 September 2025, file reference number I FSK 1519/21.