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JPK_VAT: new markings and mandatory KSeF number from February 1, 2026.

On October 14, 2025, a draft amendment to the regulation on the detailed scope of data contained in JPK_VAT with a declaration was published on the website of the Government Legislation Center. The draft introduces the obligation to clearly mark each sales and purchase item with a KSeF number or one of three new markings […]

TAX ALERT 2025 / 11 / 12

Draft amendments to the regulations on sugar levies

A new draft bill by the Minister of Finance, proposing amendments to the Public Health Act, has been submitted for public consultation. The aim of the draft is to simplify the sugar levy system and eliminate restrictions and interpretative uncertainties in this area. Proposed changes The draft bill provides for significant changes to the sugar […]

TAX ALERT 2025 / 10 / 01

Announcements of changes in regulations concerning family foundations

8 sierpnia 2025 r. Minister Finansów i Gospodarki Andrzej Domański przedstawił założenia planowanych zmian w ustawie o fundacji rodzinnej. Ich celem jest wzmocnienie sukcesyjnego charakteru fundacji oraz doprecyzowanie zasad jej funkcjonowania, w tym w obszarze podatkowym. Obecnie są to zapowiedzi legislacyjne – szczegółowy projekt ustawy ma zostać opublikowany w najbliższym czasie. Co ma się zmienić? […]

TAX ALERT 2025 / 08 / 27

Updated draft amendment to the Tax Ordinance and certain other acts

On 4 August 2025, an updated draft bill amending the Tax Ordinance Act and certain other acts (list number UD196) was published on the website of the Government Legislation Centre (Draft). Although the first version of the draft, as part of the ongoing work, is dated 26 March 2025, the updated version of the draft […]

TAX ALERT 2025 / 08 / 27

The KSeF legislative process is in its final stages

Dear Sirs, On 9 July 2025, the first reading of a draft law implementing mandatory KSeF (Sejm print no. 1407) took place in the Sejm, after which the draft was referred to the Public Finance Committee (Sejm print no. 1475). The next legislative step will be the report of the Public Finance Committee in this […]

TAX ALERT 2025 / 07 / 21

Contractual penalties may constitute tax-deductible costs; tax authorities may not extend the scope of exemptions under Article 16 of the CIT Act.

Expenditure on contractual penalties may constitute tax-deductible costs; tax authorities may not extend the scope of exemptions under Article 16 of the CIT Act In its judgment of 3 July 2025, the Supreme Administrative Court (NSA) referred to the rules for classifying contractual penalties as tax-deductible expenses. The Court’s assessment concerned the interpretation of Article […]

TAX ALERT 2025 / 07 / 18

Ministry of Finance explanations on the form and methods of submitting PIT-11 forms – key information

Although there is still plenty of time left to fulfil the obligation to prepare and submit PIT-11 forms, on 27 June 2025, the Ministry of Finance issued tax explanations regarding the forms and methods of submitting PIT-11 by payers and other entities obliged to prepare them – hereinafter referred to as ‘Explanations’. The Explanations indicate […]

TAX ALERT 2025 / 07 / 16

TP adjustment and VAT – the approach to VAT likely to change

On April 3, 2025, the Advocate General of the Court of Justice of the European Union (“CJEU“) issued an opinion in case C-726/23 (SC Arcomet Towercranes SRL) concerning the VAT on transfer pricing adjustments in intra-group transactions. In the opinion, the Advocate General stated that “remuneration for intra-group services supplied by a parent company to […]

TAX ALERT 2025 / 06 / 02

Inaccuracies in the preparation of financial statements and the risk of forfeiting the right to taxation with Estonian CIT

Recently, the Head of the National Tax Chamber issued several tax interpretations that may affect taxpayers who have opted, or plan to opt, for lump-sum taxation of income during the year (also known as Estonian CIT), by filing a ZAW-RD notice before the end of the tax year adopted by the company. In addition to […]

TAX ALERT 2025 / 05 / 16

Change in jurisdiction of tax offices – revenue limit for the largest taxpayers will increase from €50 million to €100 million

A draft amendment to the Ordinance of the Minister of Finance, Funds and Regional Policy of 28 December 2020, concerning certain taxpayers and remitters for whom tasks are performed by a tax office other than the one with local jurisdiction, has recently been submitted for consultation (the Ordinance)[1]. The Ordinance stipulates, inter alia, which taxpayers fall […]

TAX ALERT 2025 / 05 / 14

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