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
See MorePoland: 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
See MorePoland: 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
See MorePoland: 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
See MorePoland: 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
See MorePoland 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
See MorePoland: 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
See MorePoland: 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
See MorePoland publishes law mandating national e-invoicing system (KSeF)
Poland’s President signed a law on 27 August 2025 mandating the national electronic invoicing system (KSeF). Poland’s government has published legislation establishing a mandatory national e-invoicing system (KSeF) for large taxpayers,
See MorePoland: Ministry of Digital Affairs to further consult on proposed digital services tax
The meeting will be held on 17 September at the Ministry of Digital Affairs. Poland’s Ministry of Digital Affairs announced on 1 September 2025 that it will host another series of meetings devoted to consultations on the introduction of a
See MorePoland moves to centralise tax ruling publications
The draft, published 1 September 2025 for a 7-day public consultation, will apply to rulings from early 2025 and take effect three months after publication. Poland’s Ministry of Finance and Economy proposed a draft amendment (ref. UDER91) to
See MorePoland: Government adopts 2026 budget law, increases corporate tax for banks
The draft 2026 budget law increases the corporate tax rate for the banking sector, a rise in the VAT exemption threshold from PLN 200,000 to PLN 240,000, and a 15% hike in excise rates on alcoholic beverages. Poland's government has adopted the
See MorePoland: President approves law requiring nationwide e-invoicing system
The phased implementation begins with the largest taxpayers, requiring those with 2024 sales over PLN 200 million to comply by 1 February 2026. Poland’s President signed into law a mandate on 27 August 2025, for the national electronic
See MorePoland: President rejects bill to ease fiscal offence penalties
The government’s deregulation package, vetoed by the President, would have cut maximum fines for tax offences from PLN 44.8 million to PLN 29.9 million and from PLN 14.9 million to PLN 7.5 million. Poland’s President Karol Nawrocki
See MorePoland: MoF to increase corporate tax rate for banks
The changes are set to take effect on 1 January 2026. Poland’s Ministry of Finance has announced plans on 21 August 2025 to adjust the corporate income tax rate for banks, with a target rate of 23% starting in 2028, up from the current
See MorePoland: MoF announces measures to combat aggressive transfer pricing strategies
The new measures assist the National Tax Administration in detecting and countering large corporations that evade or underreport their income tax. Poland’s Ministry of Finance has announced two new measures on 19 August 2025, to tackle
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