Poland: MoF consults draft GloBE information return form
Poland’s Ministry of Finance (MoF) has initiated a public consultation on 5 November 2025 regarding the draft of the GloBE Information Return (GIR) form, developed under Article 133 of the Act of 6 November 2024 on the Top-Up Taxation of
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Poland: Council of Ministers adopts draft law for updating PKD codes Excise Duty Act
Poland's Council of Ministers adopted a draft act for amending the Excise Duty Act on 4 November 2025. The draft act updates excise tax regulations to align with the new Polish Classification of Activities (PKD). Specifically, PKD codes will be
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Poland: Government considers increasing VAT on select non-alcoholic drinks
The Polish government is considering raising the value-added tax (VAT) on certain non-alcoholic beverages, including non-alcoholic beer, wine, cider, and energy drinks. Currently, non-alcoholic beverages classified under the Combined Nomenclature
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Poland: MoF makes certificates and authorisations module available in KSeF
Poland’s Ministry of Finance launched the Certificates and Authorisations Module (MCU) on 1 November 2025. This module will enable users to manage authorisations in KSeF, submit certificate applications, and download certificates for system
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Poland: Council of Ministers approves bill reducing tax burden on copper, silver mining
Regfollower Desk Poland’s Council of Ministers adopted a draft act amending the Act on Tax on the Extraction of Certain Minerals, as well as certain other acts, on 28 October 2025. The new regulations introduce measures to reduce the tax burden
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Poland: MoF announces amendments to sugar, gaming tax
The proposed law aims to raise the sugar tax on sweetened and energy drinks and increase the flat-rate income tax on contest and lottery winnings from 10% to 15%. Poland's government has announced a draft law regarding changes to the Public
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Poland: Parliament approves increased corporate taxes on financial institutions
Poland raised bank corporate tax rates from 2026 and gradually lowered the bank tax for other financial institutions. The Polish parliament (Sejm) approved amendments to the Corporate Income Tax (CIT) Act and related taxes for financial
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Poland: Council of Ministers broadens withholding tax relief for foreign investors, pension funds to align with EU rules
The amendment adapts Poland’s CIT regulations to the rulings of the CJEU concerning investment and pension funds. Poland’s Council of Ministers has adopted a draft amendment to Poland's Corporate Income Tax (CIT) Act on 14 October 2025,
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EU Council approves extension of Poland’s 50% VAT deduction limit
The VAT deduction cap is extended until 31 December 2028. The EU Council issued Implementing Decision (EU) 2025/1986 on 22 September 2025, permitting Poland to extend its current VAT deduction restrictions on motorised road vehicles. This
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Poland: Council of Ministers approve corporate tax increases for banks, cuts special bank levy
Starting in 2026, the standard corporate tax rate for banks will increase from 19% to 30% before dropping to 26% in 2027 and 23% from 2028 onward, while the reduced rate will rise from 9% to 20% in 2026 and then fall to 16% in 2027 and 13% in
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Poland: MoF begins KSeF 2.0 API open testing ahead of mandatory e-invoicing rollout
The KSeF 2.0 API enables testing of software that facilitates the exchange of information between the National e-Invoice System and commercial invoicing systems. Poland’s Ministry of Finance has released the test (integration) environment of
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Poland: Senate approves bill simplifying reporting requirements to secure corporate tax exemption for holding companies
The bill eliminates the requirement for Polish Holding Companies (PSKs) to submit a formal declaration of intent to apply for a CIT exemption on income from share disposals. Poland's Senate (upper house of the parliament) approved a bill amending
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Poland: MoF issues new KSeF guidance ahead of mandatory e-invoicing rollout
The updated guide will help businesses get ready for the mandatory national e-invoicing system, set to take effect in 2026. Poland's Ministry of Finance updated the KSeF portal and introduced a new version of the KSeF 2.0 Manual on 19 September
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Poland: Council of Ministers adopt 2026 draft budget act
The 2026 draft includes various fiscal changes, such as an increase in the corporate tax rate for the banking sector, a rise in the VAT exemption threshold, and an increase in excise rates on alcoholic beverages. Poland’s Council of Ministers
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Poland: MoF consults on draft corporate tax reform to address tax gaps
The deadline for submitting comments is 26 September 2025. Poland’s Ministry of Finance has initiated a public consultation on 16 September 2025 regarding the draft amendments to the Corporate Income Tax (CIT) framework. The proposed
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Poland reduces interest rates on tax arrears, late payments
MOF issued a notice on 12 September updating the interest rates. Poland’s Ministry of Finance (MOF) issued a notice on 12 September 2025 updating the interest rates applicable to tax arrears and late payments. The standard rate will
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Poland: MoF consults functioning of General Anti-Tax Avoidance clause under Administrative Tax Code
Interested parties can submit their opinions by 8 October 2025. Poland’s Ministry of Finance and Economy has initiated a public consultation to evaluate the General Anti-Tax Avoidance (GAAR) clause, which was introduced in 2016 under the
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Poland: MoF launches consultation on global minimum tax notification and return forms
The deadline for submitting comments is 19 September 2025. The Polish Ministry of Finance has initiated a public consultation on 11 September 2025, focusing on draft tax forms related to the Pillar 2 global minimum tax framework. The
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