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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.

On 23 April 2024, a draft amendment to the PIT Act and the Lump Sum Act (hereinafter: the ‘Draft’) was published, which envisages the introduction for PIT taxpayers of the possibility of settling on a cash basis, i.e. deferring the moment when taxable income arises until the counterparty settles the payment. According to the government’s announcement, the proposed changes are to come into effect from 1 January 2025.

An individual interpretation by the Director of the National Fiscal Information dated 19 December 2024 (ref. 0111-KDIB1-3.4010.629.2024.2.ZK) confirms that expenses incurred by the company for benefits for co-workers operating in the B2B model may be recognised as tax deductible costs.

The Single Control File is a modern tool that plays a key role in streamlining tax reporting processes in Poland. VAT taxpayers have already become familiar with it by reporting their transactions in detail. Now, with the entry into force of new regulations, its scope has been extended to corporate income taxpayers by introducing the CIT JPK. This change is intended to further increase tax transparency and better control over corporate accounts.