We kindly inform you that the standard 23% VAT rate on fuels will return as of July 1, 2026. The Minister of Finance has decided not to extend the application of reduced 8% VAT rate. At the same time, the maximum price for fuels will cease to apply as of July 1, 2026. We...
We kindly inform you that on May 12, 2026, there was published a Decree extending the validity of the lower 8% VAT rate, and thus also extending the period of validity of the maximum price on fuels, till June 30, 2026. At the same time the Minister of Finance and Economy did not publish the...
Tax AlertsLower VAT and excise duty rate on fuels and maximum price extended until 15 June
01/06/2026
We kindly inform you that on May 28, 2026, there were published Decrees of the Minister of Finance and Economy extending the validity of the lower 8% VAT rate and lower excise duty rates on fuels, and thus also extending the period of validity of the maximum price on fuels till June 15, 2026. The...
We kindly inform you that on Wednesday, 13 May 2026, there were published Decrees of the Minister of Finance and Economy extending the validity of the lower 8% VAT rate and lower excise duty rates on fuels, and thus also extending the period of validity of the maximum price on fuels, until 31 May 2026....
We kindly inform you that on Monday, 27 April 2026, there were published Decrees of the Minister of Finance and Economy extending the validity of the lower 8% VAT rate and lower excise duty rates on fuels, and thus also extending the period of validity of the maximum price on fuels, until 15 May 2026....
With reference to the Tax Alert of Monday, 30 March, regarding among others reduced VAT rates on fuels, we would like to inform you that the Minister of Finance has issued a Decree in which he corrected the CN code on diesel oils subject to a reduced VAT rate. CN code 2710 19 43 was...
Tax AlertsReduction of VAT and excise duty on fuels and maximum price on fuels enter into force
30/03/2026
With reference to the Tax Alert of Friday, March 27, we would like to inform you that on Friday late in the afternoon, the changes presented in the above-mentioned Tax Alert were adopted by the Parliament and signed by the President. On Saturday, 28 March, they were published in the Journal of Laws along with...
Tax AlertsThe government announces a reduction of the VAT rate and excise duty on fuels and the introduction of a maximum price on fuels
27/03/2026
Polish Prime Minister Donald Tusk announced on Thursday the urgent adoption of changes aimed at: a temporary reduction of the VAT rate on petrol and diesel from 23% to 8%, temporary reduction of the excise duty rate on petrol by 0.29 PLN /l and diesel by 0.28 PLN /l, introduction of a maximum price at...
Tax AlertsTax Guidelines of the Ministry of Finance on the rules for determining a fixed establishment in Poland for KSeF purposes
03/02/2026
On 28th January 2026, the Ministry of Finance published a tax guideline concerning rules for determining a fixed establishment (the FE) by taxpayers without an establishment in Poland, for purposes of issuing invoices via the National e-Invoice System (‘Krajowy System e-Faktur’ – ‘KSeF’). The guideline applies to the legal framework being in the force as...
Tax AlertsCouncil Implementing Decisions (EU) authorizes Poland to maintain the limitation in the right to deduct of 50% VAT from acquisition and maintenance certain vehicles (Decision 2025/1986)
02/10/2025
The Council of the European Union allows Poland to maintain the restriction in the right to deduct input VAT related to acquisition and maintenance of passenger cars which are not exclusively used for business purposes. The current restriction applies until 31 December 2025, and it is prolonged up to 31 December 2028. The decision also...
In the judgment of 4 September 2025 in Arcomet Towercranes, case C-726/23, the Court of Justice of the European Union has ruled on VAT taxation of transfer price adjustment between related entities. The case concerned the Romanian company Arcomet (a subsidiary company), engaged in the trade and rental of cranes, which received support services from...
The Ministry of Finance published new draft of amendment to VAT Law relating to the National e-Invoicing System (KSeF). The new draft takes into account proposals and comments submitted by entrepreneurs during public consultation of the previous draft of the law. We kindly remind you that the obligation to issue invoices using the KSeF system...
We are happy to announce that in cooperation with Integra International we’ve prepared Doing Business in Poland Guide that highlights some of the critical economic, tax and legal issues that must be considered when considering, planning or conducting business in Poland. You can download guide for free from below websites: https://www.integra-international.net/wp-content/uploads/2024/12/Doing-business-in-Poland_final.pdf Doing business in Poland
Tax AlertsECJ Preliminary Ruling Request Case C-278/24 – Joint and several liability on directors for VAT debts
26/07/2024
On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether national legislation that imposes joint and several liability on directors for VAT debts, aligns with the VAT Directive, proportionality principle, and...
Tax AlertsECJ Preliminary Ruling Request Case C-277/24 – Members of the Borad/liability for overdue VAT of the Company
25/07/2024
On 22 July 2024, the Official Journal of the European Union published a preliminary ruling request submitted to the ECJ by the Provincial Administrative Court in Wroclaw, Poland. The court seeks to determine whether the sole member of a Company’s management board can actively participate in the procedure for determining the Company’s VAT liability. On...
