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You will find here changes in the tax regulations discussed and commented by Forvis Mazars' experts.
Amendments to the Tax Ordinance Act effective from 1 October 2026
On 1 October 2026, an extensive amendment to the Tax Ordinance Act entered into force, introducing a number of procedural simplifications and changes to the mandatory disclosure rules (MDR). The changes primarily arise from the Act of 29 May 2026 amending the Tax Ordinance Act and certain other acts (Journal of Laws, item 846).
Amendment to the VAT Act – changes to joint and several liability
On 29 September 2026, the Act of 4 September 2026 amending the Act on tax on goods and services and the Act on the principles of registration and identification of taxpayers and remitters was published in the Journal of Laws. The Act was signed by the President on 25 September 2026. As a rule, the new regulations will enter into force on 1 January 2027.
Amendments to the PIT and CIT Acts – changes concerning payments to accounts not included on the VAT whitelist and TP reporting
On 15 October 2026, the President of the Republic of Poland signed the Act of 18 September 2026 amending the provisions of the Personal Income Tax Act (PIT) and the Corporate Income Tax Act (CIT).
The amendments introduce significant simplifications for taxpayers. The key changes concern the tax implications of payments made to accounts not included on the so-called VAT whitelist or without applying the split payment mechanism, as well as obligations related to the filing of transfer pricing information (TPR).
The amendments introduce significant simplifications for taxpayers. The key changes concern the tax implications of payments made to accounts not included on the so-called VAT whitelist or without applying the split payment mechanism, as well as obligations related to the filing of transfer pricing information (TPR).
MDR procedures will need to be updated from 1 October 2026
Significant amendments to the Polish Mandatory Disclosure Rules (“MDR”) will enter into force on 1 October 2026. The amendment considerably narrows the scope of reporting obligations, in particular by abolishing the requirement to report domestic tax arrangements.
EU tax simplification package unveiled: what businesses need to know
On 24 June 2026, the European Commission published its long-awaited EU tax simplification package, a major legislative initiative aimed at reducing complexity in EU direct taxation and supporting the competitiveness of businesses operating across the European Union.
First corporate income tax reports coming soon – initial practical insights
For financial years commencing after 21 June 2024, a new obligation to publish a report on corporate income tax has been introduced (following the amendment to the Polish Accounting Act implementing EU Directive 2021/2101).
Cost base in transfer pricing – increasing risk in tax audits
Tax authorities are increasingly scrutinising not only profit margins, but also the structure of the cost base used to calculate remuneration
KSeF – new obligations and practical challenges for businesses in 2026
The National e-Invoicing System (hereinafter: “KSeF”) is an ICT platform for issuing, receiving, and storing structured electronic invoices (so-called e-invoices). Within the system, businesses may document sales in the form of a structured electronic file (e-invoice) and receive e-invoices from their counterparties.
Extension of the deadline for reporting JPK CIT for 2025
Taxpayers subject to the obligation to report JPK CIT have been granted additional time to prepare for the new reporting requirements. Pursuant to the Regulation of the Minister of Finance and Economy of 16 February 2026, the deadline for submitting accounting records in the JPK CIT structure has been extended.
Reform of the national labour inspectorate in Poland – new powers and potential consequences for employers
On 2 April 2026, the Act of 11 March 2026 amending the Act on the National Labour Inspectorate and certain other acts was signed into law. The amended provisions are of significant importance for employers and entities using cooperation models based on civil law contracts and self-employment, in particular in the context of the risk of their misclassification as an employment relationship.
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