Tax
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Tax News
You will find here changes in the tax regulations discussed and commented by Forvis Mazars' experts.
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.
Transfer Pricing Adjustments after 2025 – new challenges in CIT, VAT and KSeF
The beginning of 2026 is the time when many multinational groups make transfer pricing adjustments for the 2025 fiscal year. Such settlements are now closely scrutinized by tax authorities, not only from a CIT perspective but also in terms of VAT and KSeF obligations.
MDR at the 2025 year-end close
In February the draft amendments to the Polish Tax Ordinance were published for legislative process in the Parliament, providing for simplifications in Mandatory Disclosure Rules (MDR) reporting. Until the new regulations enter into force, however, taxpayers should continue to apply the current MDR framework. In practice, this means that when finalising the financial statements, the CIT-8 computation and the review of transactions for 2025, it is worth carrying out a structured review of events that may meet the hallmarks of MDR reportable arrangements.
Shifted Income Tax (Shifted Profits Tax)
Scope and mechanics of the Shifted Income Tax (Shifted Profits Tax), the categories of costs covered by the regulations and the key verification criteria from a Polish CIT taxpayer perspective.
Qualified Domestic Top-up Tax (QDMTT): implementation obligations in Poland
Obligations related to the implementation of the Qualified Domestic Top-up Tax (QDMTT) by Poland
Car leasing and depreciation changes from 2026
On January 1, 2026, regulations reducing the limit of expenses for the purchase or leasing of a passenger car that can be classified as tax-deductible costs from PLN 150,000 to PLN 100,000 are to come into force.
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Forvis Mazars' experts blog
Thanks to many years of experience in providing services to companies from various sectors and with different legal personality, we offer a full range of services, including accounting, HR and payroll services as well as tax advisory. Our experts readily share their knowledge on current issues, changes in regulations and they also answer many bothering questions related to running a company. The published...