Poland 2026 Tax Changes: Key Information for Entrepreneurs

Poland is implementing a wide range of tax reforms in 2026, covering VAT, CIT, PIT, excise duties, e-invoicing, and more. This article consolidates the latest regulatory developments to provide entrepreneurs with a clear overview of the key changes.

1. Higher VAT Exemption Threshold

Effective 1 January 2026, the subjective VAT exemption threshold will be raised from PLN 200,000 to PLN 240,000. For taxpayers commencing business activities during the tax year, the threshold will be reduced proportionally based on the number of days the business is conducted. Transitional provisions ensure that domestic taxpayers whose 2025 turnover exceeded PLN 200,000 but did not exceed PLN 240,000 will also benefit from the new exemption from 1 January 2026.

2. Abolition of Tax Strategy Publication Obligation

The CIT Act amendment repeals Article 27c, which previously required certain corporate income tax payers to prepare and publish information on their implemented tax strategy for a given tax year. If the publication deadline falls after the day preceding the amendment's entry into force, taxpayers will no longer be obliged to prepare or disclose the strategy. Importantly, failure to publish the strategy before the changes take effect will not result in financial penalties, and any administrative proceedings already initiated in this matter will be discontinued.

The amendment also covers the Act on the National Revenue Administration and the VAT Act. Taxpayers subject to customs and fiscal inspections will be allowed to submit corrected tax returns after the inspection is completed, even if the correction only partially reflects the authority's findings. Under the new rules, taxpayers will have 14 days from the initiation or completion of the inspection to submit a correction. Furthermore, no additional late payment interest will accrue if the tax arrears resulting from the correction are paid.

3. Mandatory KSeF — New Deadlines and Rules

The National e-Invoicing System (KSeF) will become mandatory in phases. From 1 February 2026, the largest companies whose 2024 turnover exceeded PLN 200 million must adopt the system. Other taxpayers will be subject to the obligation from 1 April 2026. Smaller businesses should prepare early, as they will begin receiving invoices from large entities from February onward.

Until the end of 2026, the mandatory KSeF will not apply to entrepreneurs with a monthly turnover of up to PLN 10,000. The obligation also excludes invoices issued by taxpayers who have neither their registered office nor a fixed place of business in Poland. Taxpayers with a fixed place of business in Poland will also be exempt if that place is not used for the given supply of goods or services. However, a foreign entrepreneur with a fixed place of business in Poland that participates in the transaction will be subject to the obligation. For a place to be considered a "fixed place of business" within the meaning of Article 44 of Directive 2006/112/EC, three conditions must be met:

• Possession of technical and personnel resources under the control of the foreign taxpayer;

• Conducting business activities on a continuous (non-occasional) basis;

• The ability to make independent decisions locally regarding the supply of goods or services performed from that place.

In 2026, penalties will be imposed only in specific cases, including failure to issue invoices, failure to issue them within the prescribed timeframe, and failure to transmit invoice data as required.

4. Excise Duty and Sugar Tax Increases Vetoed by the President

In December 2025, the President vetoed the bills providing for increases in excise duty rates and the sugar tax. The original excise duty proposal would have raised rates by 15% in 2026 and a further 10% in 2027. Both bills will now be re-submitted before the Sejm (lower house of Parliament) for further consideration.

5. Other Bills Signed into Law

Meanwhile, the President signed several tax-related bills into law, including:

• Simplified VAT import settlement: Entrepreneurs may now settle VAT related to the import of goods directly in their tax returns.

• Simplified accelerated depreciation: Tax regulations on accelerated depreciation have been simplified.

• Copper and silver extraction tax amendments: Changes have been introduced to the taxation of copper and silver extraction.

• New PKD classification codes: New Polish Classification of Activities (PKD) codes have been introduced.

• Tax advisory principles amended: Amendments have been brought to tax advisory principles.

• Tax-deductible costs in Bank Guarantee Fund redemption: Rules have been established for determining tax-deductible costs in cases of redemption of shares or securities under a decision issued by the Bank Guarantee Fund.

• Cash PIT threshold doubled: The revenue threshold allowing use of the cash PIT scheme has been increased from PLN 1 million to PLN 2 million, benefiting more micro and small businesses.

• Reinstatement of property acquisition notification deadline: The possibility of reinstating the time limit for notifying the acquisition of property and/or property rights by immediate family members has been introduced.

• CO₂ emission cost equalisation mechanism: A mechanism has been introduced to equalise CO₂ emission costs between EU producers covered by the EU Emissions Trading System and companies from outside the EU.

6. Extension of JPK Filing Deadlines

A bill extending the deadline for submitting JPK files for personal income tax and corporate income tax purposes has been published. For entities keeping books of accounts, the deadline is extended to the end of the seventh month after the end of the tax or financial year. The bill is expected to be passed by the Council of Ministers in Q1 2026.

The bill also introduces provisions according to which the power of attorney to sign returns submitted by electronic means of communication granted under tax law will apply accordingly to the filing of JPK for income tax purposes.

7. Practical Guidance for Entrepreneurs

In light of the above changes, entrepreneurs are advised to focus on the following:

1. Reassess VAT exemption eligibility: Businesses with 2025 turnover between PLN 200,000 and PLN 240,000 should promptly confirm whether adjustments to VAT reporting methods are required.

2. Prepare for KSeF implementation early: Even businesses not subject to mandatory KSeF until April 2026 should familiarise themselves with the system, as they will begin receiving e-invoices from large clients from February onward.

3. Monitor new JPK filing deadlines: Entities maintaining full accounting books should re-plan their tax compliance timelines to take full advantage of the extended filing periods.

4. Evaluate cash PIT eligibility: Businesses with turnover between PLN 1 million and PLN 2 million may assess whether the cash PIT scheme is more advantageous for cash flow management.

5. Focus on the determination rules for deductible costs: Enterprises involved in share or securities redemption should closely monitor the new Bank Guarantee Fund regulations to properly identify tax-deductible costs.

Poland's 2026 tax reforms are characterised by a dual approach of simplification and tightening. On the one hand, the higher exemption thresholds, abolition of reporting obligations, and extended filing deadlines reduce the compliance burden on businesses. On the other hand, the mandatory implementation of KSeF marks a crucial step toward tax digitalisation, requiring businesses to invest necessary resources to ensure smooth system integration.