Poland’s Ministry of Finance announced on 6 May 2025 that the Council of Ministers has adopted a number of draft laws that are part of the deregulation process.
Draft corporate tax amendment act
The proposal suggests removing the requirement for large taxpayers to publish their tax strategy. This initiative offers significant relief to the largest CIT taxpayers as it reduces administrative burdens. This would take effect the day after its publication in the Official Gazette. (Journal of Laws).
Draft amendment to goods and services tax act
The Ministry also proposed to increase the VAT exemption threshold from PLN 200,000 to PLN 240,000 in sales for the previous or current year. For taxpayers who begin operating a business during the tax year, the principle of proportionality remains in effect. These taxpayers can qualify for the exemption as long as their projected sales value does not exceed PLN 240,000. The proposed regulations will come into force on 1 January 2026.
Draft tax ordinance amendment
These regulations are designed to protect taxpayers and other tax law entities from sudden changes, such as a six-month ‘vacatio legis’ for draft tax laws and amendments submitted to the parliament (Sejm). This approach will enhance the stability of tax laws while giving taxpayers sufficient time to adjust to the new regulations. This applies if the proposed laws or amendments are unfavourable to taxpayers. The proposed regulations will come into force on 1 January 2026.
