Groundbreaking CJEU judgment in the first Polish tax case – VAT deduction independent of possessing an invoice. Change in Polish tax practice.
Changes to the taxation of business activities and the selection of cash-based PIT in 2026 – key dates The deadline for deciding on the taxation of business income for 2026, including the option of cash PIT, is approaching. Methods of taxing income (revenue) from business activities In principle, entrepreneurs running sole proprietorships, as well as…
We are returning to you with the latest information on the reform of the National Labour Inspectorate (PIP).
On 30 January this year, a new version of the draft law extending the powers of the PIP was published on the website of the Government Legislation Centre. According to the current proposal, inspectors will continue to have the right to issue decisions confirming the existence of an employment relationship, but this power has been limited compared to previous assumptions.
Granting the PIP the power to convert civil law contracts into employment contracts is one of the so-called milestones on which the disbursement of funds from the National Recovery Plan depends. This makes their implementation a priority for the government in 2026, and it is expected that the draft will be debated in the Sejm (lower house of parliament) before the end of this quarter.
Below is a summary of the most important assumptions of the draft amendments.
A set of machines forming a robot also covered by the robotisation tax relief – the Voivodeship Administrative Court in Warsaw breaks with prior case law In its judgment of 21 January 2026 (case no. III SA/Wa 2178/25), the Voivodeship Administrative Court (VSA) in Warsaw confirmed that the robotisation tax relief covers not only…
Planned changes to transfer pricing regulations – initial announcements The legislative agenda includes planned amendments to the PIT and CIT Acts, expected to significantly impact transfer pricing. The draft bill is in the planning phase and is expected to be published in Q1–Q2 2026. However, key areas of change have already been identified. …
WHT – check if you need to send a follow-up WH-OSC tax return The deadline (February 2, 2026) is approaching! Summary WH-OSC for 2025 If, in 2025, you, as a tax remitter send a WH-OSC regarding a taxpayer, and then made so called “further payments” (dividends, licensing fees, or interest) to that taxpayer…
The DTA with Brazil will come into force in 2026. On 1 January 2026, the double taxation agreement between Poland and Brazil (DTA) will come into force. This is important information for Polish taxpayers operating on the Brazilian market and those cooperating with Brazilian contractors. There will also be changes for individuals who are residents…
Key Changes in electronic Communication with Polish Tax Authorities: ePUAP will no longer be an effective channel, and legally binding submissions will be possible exclusively via e-Deliveries, the e-Tax Office, or PUESC, subject to statutory exceptions.
Possible changes to JPK CIT reporting deadlines The Ministry of Finance wants to change the JPK CIT reporting deadline. According to the draft amending act, the new deadline will be the end of the seventh month after the end of the tax or financial year for entities keeping accounting records, rather than the end of…
Real estate tax in the crosshairs of tax authorities The amendment to the real estate tax regulations, which came into force on 1 January 2025, caused considerable confusion among taxpayers. Many entrepreneurs reviewed their assets in good faith. As a result, some reported for the first time for taxation purposes objects listed in Local…