Poland’s Minister of Finance issued a regulation exempting most taxpayers (except those under Article 9(1d) of the corporate income tax law of 15 February 1992) from having to electronically submit fixed asset and intangible asset records for tax years starting after 31 December 2024 and before 1 January 2026.

The exemption also extends to companies that are not legal entities, applying specifically to the tax period between 1 January 2025 and 31 December 2025.