Possible changes to Estonian CIT The Ministry of Finance has not abandoned its plans to amend the Estonian CIT regulations. However, as follows from the draft published on 16 March 2026, the original assumptions regarding the amendment of the Estonian CIT have been modified. Relief...

The Supreme Administrative Court paves the way for claiming interest on overpaid CIT following the issuance of an APA decision In a judgment issued in March 2026 (case no. II FSK 1022/25), the Supreme Administrative Court confirmed a taxpayer-favourable position regarding the possibility...

Amendments to the State Labour Inspectorate Act have been passed – it is worth preparing for new challenges On 12 March 2026, the Senate adopted the amendment to the State Labour Inspection Act (PIP) without amendments. The reform significantly expands the powers of labour inspectors,...

Public CbC-R in Poland – new reporting obligations for large groups. Check who must publish tax information.

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...

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...

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...

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...

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...

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....

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...

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...

Important changes in the Jurisdiction of Tax Offices – new revenue thresholds and deadlines for submitting notifications by October 15, 2025.