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In its new ruling, the CJEU addressed, in particular, the issue of determining the VAT tax base when a taxpayer incorrectly considered its supply to be exempt instead of applying the correct VAT rate. The case in question concerned a Hungarian taxpayer selling goods to purchasers who were not residents of the European Union. The sale in question was eligible for VAT exemption if certain conditions were met. In particular, the seller had to complete a tax refund application form at the request of the foreign traveller. After exporting the goods outside the European Union, the taxpayer refunded the VAT amount indicated on the invoice to the buyers.

From January 1, 2026, changes to the rules for settling costs related to passenger cars in business activities will come into force. The new regulations make depreciation and leasing cost limits dependent on the vehicle’s CO₂ emissions. The new regulations will apply to all vehicles entered in the fixed asset register after December 31, 2025. For cars purchased and entered in the register before that date, the current depreciation rules will remain in force. However, the legislator has not provided for transitional provisions with regard to operating leases and long-term rentals. In practice, this means that from January 2026, there is a risk that lease payments for cars with CO₂ emissions exceeding 50 g/km will be settled according to the new, lower limit of PLN 100,000, even if the agreement was concluded earlier.  

The Council for Counteracting Tax Avoidance has published its first opinion directly concerning practices related to the use of family foundations for asset transfers. This event is significant not only because of the precedent set by the new body issuing an opinion, but also because of the content of the conclusions presented therein. The resolution was drafted at the request of the Head of the National Tax Administration, who pointed to serious doubts regarding the actions taken by the founder and the management board of a family foundation in relation to the rapid transfer of shares, their sale, and the payment of the proceeds to the founder in the form of a benefit. The Council’s position is of particular interest to owners of family foundations and their advisors, as it sets a practical direction for interpreting the anti-tax avoidance clause in the case of the sale of property by family foundations.

The Council of Ministers has adopted further draft laws included in the deregulation package. Among them are two bills providing for changes in income taxes and inheritance and gift tax. They were referred for the first reading at the Polish Parliament on May 21, 2025. According to the drafts, the new income tax regulations are to take effect on January 1, 2026, while the changes in inheritance and gift tax are to take effect 14 days after the date of publication in the Journal of Laws of the Republic of Poland.

On 4 April 2025, the Polish Parliament passed a law reducing health insurance contributions for entrepreneurs. This is due to come into effect on 1 January 2026. However, it should be noted that further proceedings are required for the law to be enacted.

As of January 1, 2025, a new regulation on exemptions from the obligation to keep records of sales using cash registers is in effect. It is to be in effect for a period of 3 years, i.e. until the end of 2027. The new regulations maintain the PLN 20,000 threshold for entity exemption at the current level. On the other hand, changes are provided for in the catalog of subjective exemptions (annex to the regulation). Among the activities removed from the aforementioned catalog is the supply of goods and provision of services using automatic sales devices (so-called vending).

Introduced as of 1 January 2025, the SME special procedure allows small entrepreneurs established in the European Union to benefit from a subjective exemption from VAT in other EU Member States in whose territory they sell.

Tax audits, a concept that causes anxiety for many taxpayers. Especially those who are not prepared for them. According to the outcome of a report by the Supreme Chamber of Control (The correctness and effectiveness of control, tax and enforcement proceedings of the National Fiscal Administration bodies), the tax administration is intensifying the number of control proceedings aimed at identifying errors or verifying those identified by taxpayers, including in the area of transfer pricing. The risk of identifying irregularities in the course of controls is increasing and is related to the increasing specialisation of the tax administration bodies and the careful selection of entities that are the object of control activities. Therefore, the number of audits concluded with the so-called tax domination is increasing. The tax authorities also have a wider range of analytical tools at their disposal and the information thus obtained is of higher quality.