Poland proposes 22% CIT rate for large companies in tax reform package
Poland’s government has unveiled a package of tax changes that would increase the basic CIT rate to 22% for entities with annual revenues exceeding EUR 50 million and for tax capital groups, while introducing changes to several other tax
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Poland expands tonnage tax regime to boost shipping under national flag
Poland has published the Act of 17 July 2026 amending certain laws to support shipping enterprises and create favourable conditions for their operation under the Polish flag. Signed into law on 7 August 2026, it outlines a 2026 Polish legislative
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Poland temporarily cuts VAT rate on motor fuels to 8%Â
Poland’s Minister of Finance and Economy issued a regulation on 13 August 2026 temporarily reducing the VAT rate on certain motor fuels to 8%. The measure amends the Regulation of 9 December 2023 on reduced VAT rates and applies for two weeks,
See MorePoland: Ministry of Digital Affairs unveils draft 3% digital services tax
Poland's Ministry of Digital Affairs has published a draft bill introducing a Compensatory Tax on Certain Services, effectively establishing a Digital Services Tax (DST) on 31 July 2026. The tax applies to online targeted advertising, the
See MorePoland: Sejm introduces new VAT warehousing regime, tightens abuse rules
Poland’s Sejm (lower house of the parliament) has enacted the draft law of 17 July 2026, which introduces a comprehensive set of amendments to the Polish VAT Act (the Act of 11 March 2004), encompassing the new VAT warehousing regime, compliance
See MorePoland eases transfer pricing compliance, payment penalties
The Polish Council of Ministers approved amendments to the Personal Income Tax Act and Corporate Income Tax Act on 21 July 2026, designed to cut red tape around transfer pricing disclosures and reduce penalties for misfiled payments. The changes
See MorePoland raises e-cigarette excise tax to PLN 50 per unit, closes design loopholes
Poland's Council of Ministers approved an amendment to the Excise Duty Act on 21 July 2026, closing loopholes in how the government taxes e-cigarettes and vaping equipment. The new rules treat all vaping devices the same way regardless of their
See MorePoland: Council of Ministers approve simplified VAT rules for trade, customs
Poland’s Council of Ministers approved draft amendments to the Goods and Services Tax Act on 21 July 2026. The changes target three pain points: redundant paperwork for importers, manual customs processes, and disagreements with tax authorities
See MorePoland gazettes amended mandatory disclosure rules, raises third-party tax payment threshold
Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union. One of the
See MorePoland to implement EU flat-rate customs fee on online purchases from outside bloc
Poland's Ministry of Finance has announced changes to e-commerce rules effective 1 July 2026, including the removal of the customs duty exemption for online purchases from outside the EU valued at up to EUR 150. The EU scrapped its old EUR 150
See MorePoland gazettes notice identifying 44 jurisdictions with QIIR, 49 with QDMTT under GloBE rules
Poland has issued a notice identifying jurisdictions, other than Poland, that have introduced a qualified income inclusion rule (QIIR) or a qualified domestic minimum top-up tax (QDMTT), or that satisfy the QDMTT safe harbour conditions. The notice,
See MorePoland to tax fuel companies’ windfall profits, recover government spending
Poland's government has introduced emergency legislation targeting fuel companies that have reaped unusually large profits from Middle East-driven energy turmoil, according to a release on 16 June 2026. The temporary windfall tax, set to take
See MorePoland extends lower VAT on fuels through June 2026, withdraws excise cuts
Poland’s government announced on 15 June 2026 that it has prolonged the reduced VAT rate on petrol, diesel, and pure biocomponents until 30 June 2026, maintaining relief measures introduced under its CPN programme aimed at stabilising fuel prices
See MorePoland: Council of Ministers approves VAT overhaul to ease burden on business owners
Poland's Council of Ministers has approved amendments to the Act on the Goods and Services Tax and taxpayer identification laws on 2 June 2026, reshaping how entrepreneurs handle tax compliance from 1 October 2026. The reforms eliminate
See MoreEuropean Commission urges Poland to address DAC7 reporting non-compliance by foreign digital platforms
The European Commission has issued a letter of formal notice to Poland for incorrectly transposing Council Directive (EU) 2021/514 (DAC7), specifically regarding the exemption from EU registration and reporting obligations for foreign platform
See MorePoland further extends fuel tax relief until mid-June 2026
Poland's government announced on 29 May 2026 that it has prolonged its fuel pricing relief programme through 15 June 2026, continuing temporary cuts to VAT and excise duties on petrol, diesel, and biofuel components. The extension builds on
See MorePoland: Government proposes windfall tax on fuel sector amid Middle East crisis
Poland is moving to impose a temporary tax on extraordinary profits earned by liquid fuel producers and traders in 2026. The proposal, announced on 19 May 2025, responds directly to the geopolitical and economic fallout from the outbreak of armed
See MorePoland: Sejm amends mandatory disclosure rules, removes reporting for domestic arrangements
Poland's Sejm (lower house of parliament) approved a government bill on 15 May 2026 that introduces significant changes to tax administration, aimed at reducing bureaucracy and streamlining processes for taxpayers. The legislation has now been
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