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This is a page for the tag Tax Law
Changes to health insurance contribution for entrepreneurs in Poland from January 2025
On 1st of January 2025, new provisions of the Act of 6 December 2024, amending the Public Healthcare Act in Poland entered into force. These changes introduce significant modifications to the rules for calculating health insurance contributions for entrepreneurs. The purpose of the amendment is to reduce the financial burden...
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Deposit-refund system in Poland – postponed until October 2025
On December 18, 2024, President Andrzej Duda signed the long-awaited amendment to the Packaging and Waste Packaging Management Act. At the beginning of January 2025, the provisions came into force, officially postponing the start date of the deposit-refund system to 1 October 2025. While the system was originally expected to...
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VAT changes in Poland from 2025 – key information for businesses
On November 20, 2024the President of the Republic of Poland signed the Act amending the Value Added Tax Act and certain other acts. The amendment brings Polish law in line with European Union legislation, including EU Council Directive 2020/285 and EU Regulation 904/2010. The provisions, which will come into force...
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The tax authority in Poland may not recognise the right to deduct unduly paid VAT
The judgment of the Supreme Administrative Court of Poland (NSA) of 29 October 2024 (case no. I FSK 352/21) introduces important guidelines regarding the right to deduct VAT in cases where transactions should have been subject to the reverse charge procedure. This judgment emphasises that businesses may lose the right...
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Polish tax system ranked 31st in the International Tax Competitiveness Index
Poland’s tax system has ranked 31st in the latest International Tax Competitiveness Index (ITCI), compiled by the American organization Tax Foundation. What contributed to this position, what are the details of the ranking methodology, and what do the results say about Poland’s tax system? What is the International Tax Competitiveness...
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Minimum Tax – a new obligation for companies, especially those with losses and low profitability
Changes in the Polish tax system constantly force entrepreneurs to adapt and reconsider their financial strategies. One of the latest and most significant changes is the introduction of a minimum income tax, which raises many questions and concerns among taxpayers. This regulation, aimed at increasing budget revenues, directly impacts entities...
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Changes to property tax in Poland from 1 January 2025
On 27th of November 2024, the President of Poland signed an amendment to the Act on Local Taxes and Charges, as well as other tax-related legislation. The new regulations, which will come into effect as on 1st of January 2025, aim to improve transparency, simplify procedures, and clarify key definitions...
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Top-up tax in Poland from January 2025
From 1 January 2025, the top-up tax will come into force on the basis of legislation passed by the Polish Parliament and Senate and signed by the President of Poland on 15 November 2024. These new regulations aim to implement the EU directive on global minimum tax and align Polish...
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Cash PIT from 2025 – conditions and rules of settlement
From January 1, 2025, a new option will become available in the Polish tax system for small business owners—the so-called Cash PIT. The amendment to the Polish Personal Income Tax (PIT) Act allows for tax settlement on a cash basis, which means that taxable income will be recognized upon receipt...
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Catering costs for employees – a new approach by Polish tax authorities
Major changes in the position of Polish tax authorities on the financing of catering costs. The National Revenue Administration (Krajowa Administracja Skarbowa, or KAS) in Poland has recently liberalized its approach and changed the interpretation of regulations in favour of taxpayers. According to the new interpretation, an employer may now...
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