Poland’s Sejm approved amendments to the Corporate Income Tax Act and raised the VAT exemption threshold during sessions from 24-26 June 2025.
Poland’s lower chamber of the parliament (Sejm) approved amendments to the Corporate Income Tax (CIT) Act and increased the VAT exemption threshold during the parliamentary sessions held between 24-26 June 2025.
The changes will enter into force on 1 January 2026.
Amendments to the Corporate Income Tax (CIT) Act
Amendments to the Corporate Income Tax (CIT) Act include scrapping the requirement to submit an annual report on general partnership partners if no changes occur and eliminating the obligation for top CIT payers to publish tax strategy reports.
Additionally, a new government bill to streamline the national electronic invoicing system (KSeF) was also submitted to the Sejm.
The amendments now await Senate approval.
Amendments to VAT Law
The Senate has approved amendments to the VAT Act, increasing the VAT exemption threshold from PLN 200,000 to PLN 240,000.
Additionally, changes to the VAT Act and the Act on the National Revenue Administration were passed, enabling the submission of corrected tax returns during or after customs and fiscal audits. If done within 14 days and taxes are paid, a reduced 15% additional tax rate may apply, and no further late payment interest will accrue.
The amendments have been published in the Official Journal on 7 July 2025 (item 894) and will come into force on 1 October 2025.
