Poland: Senate passes various VAT changes
Poland’s Senate has approved several VAT amendments, including extending the reverse charge mechanism for gas, electricity, and greenhouse gas services and maintaining an 8% reduced VAT rate for certain agricultural goods. Additional VAT
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Poland to consult R&D tax relief under Pillar Two GloBE Rules
The Ministry of Finance announced that it will hold consultations on the direction of modifications to the research and development (R&D) tax relief in the context of the Pillar Two GloBE Rules on 21 February 2025. Registrations for
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Andorra considers signing tax treaty with Poland
Andorran and Polish officials convened on 3 February 2025, where Andorra expressed interest in negotiating an income tax treaty with Poland. This follows that Poland has announced the removal of Andorra from its list of non-cooperative tax
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Poland: Parliament passes bill on VAT changes, expands excise duty to nicotine products
Poland’s lower house of Parliament (Sejm) has passed a bill delaying changes to VAT rates during its January 22-24, 2025 sittings. The Sejm also extended the reverse charge mechanism to gas, electricity and services associated with the transfer
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Poland ends application of 1978 COMECON treaty
Poland has terminated the COMECON Income and Capital Tax Treaty (Companies) (1978) on 8 January 2025. This agreement, signed on 19 May, 1978, in Ulaanbaatar, was established under the former Council for Mutual Economic Assistance (CMEA)
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Poland: EU approves extension of VAT split payment system
The European Commission (EC) has published a proposal for a Council Implementing Decision on 14 January 2025, authorising Poland to extend its split payment system for VAT collection. After a period of a voluntary split payment system, Poland
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Poland sets base and margin rates for transfer pricing
Poland has published Notice No. 1105 in the Official Gazette on 21 December 2024, setting the base interest rates and margin interest rates for transfer pricing in individual and corporate income taxes. The regulation establishes base interest
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Poland updates Corporate Income Tax Haven List
The Polish Official Gazette published Regulation No. 1928 on 24 December 2024, updating the list of tax havens for corporate income tax. The regulation enters into force 1 January 2025 The provisions apply to transfer pricing documentation
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Poland announces exemption from electronic submission of asset data
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
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Poland: Ministry of Finance designates Head of the Kujawsko-Pomorskie Tax Office as authority for global tax compliance
The Polish Ministry of Finance has announced designating the Head of the Kujawsko-Pomorskie Tax Office in Bydgoszcz as the sole authority responsible for matters related to the global minimum tax. This decision, outlined in a draft regulation
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Poland extends reduced VAT on agricultural production
Poland’s Ministry of Finance released a draft regulation proposing a three-month extension of the reduced 8% value-added tax (VAT) rate on specific goods used in agricultural production. This extension covers agents improving soil properties,
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Poland consults updated low-tax jurisdictions list, removes Andorra
Poland’s Ministry of Finance has initiated a public consultation on a proposed legislation that identifies countries and territories involved in harmful tax practices, classifying them as low-tax jurisdictions. The bill proposes to remove
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Poland announces 2025 investment incentives, thresholds for reduced corporate tax and VAT
Poland has announced new thresholds for various tax regimes for small taxpayers in 2025. These include a reduced corporate tax rate, an investment incentive deduction, a simplified VAT regime, and a flat-rate tax. The new thresholds for reduced
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Poland: President signs law enacting Pillar Two global minimum tax
Poland’s President Andrzej Duda has signed into law on, 15 November 2024, the Act on Equalization of Constituent Units of International and Domestic Groups for the Pillar Two global minimum tax in accordance with the Council Directive (EU)
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Poland: Senate passes law on global minimum tax rules
Poland’s Senate (upper house of parliament) has approved a legislation for the implementation in accordance with the EU Minimum Tax Directive (Council Directive (EU) 2022/2523) of 14 December 2022. The bill must be presented to the president
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Poland consults extension of temporary withholding tax exemption
Poland’s Ministry of Finance has initiated a public consultation regarding a draft regulation proposing the extension of the temporary exemption withholding tax under the “pay and refund” (MPR) mechanism until 31 December 2025, allowing
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Poland publishes final consultation on mandatory use of e-invoicing
Poland's Ministry of Finance announced the commencement of final consultations regarding the mandatory implementation of the National e-Invoicing System (Krajowy System e-Faktur - KSeF). The National e-Invoicing System was initially scheduled to
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Poland to introduce cash grants amid potential impact of Pillar Two on investment zone incentives
Poland's Ministry of Development and Technology (MRiT) announced plans to reform the country's incentives system by introducing cash grants linked to investment profitability. The cash grant incentive regime aims to maintain Poland's
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