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...
Tax AlertsNew date of the implementation of obligatory e-invoicing system (KSeF) announced
26/04/2024
On April 26, 2024, at a press conference, Minister of Finance Mr Andrzej Domański announced that the obligatory e-invoicing system (KSeF) will be implemented: for entities whose sales value in the previous year exceeded PLN 200 million – from February 1, 2026, for other entities – from April 1, 2026. Such a significant delay in...
Polish Ministry of Finance recently announced that the temporary 0% VAT rate on basic food products listed in pos. 1-18 of Annex 10 to the Polish VAT Act that was applied since February 1, 2022 will be no longer extended after 31 March 2024. Since April 1, 2024 the VAT rate on these products will...
Tax AlertsCJEU Case C-442/22: An employee who issues a false invoice with his employer’s data may pay the VAT indicated
05/02/2024
On 30th January 2024, the Court of Justice of the European Union issued a judgment in case C-442/22 in which the Court explained how the Article 203 of VAT Directive i.e.: „VAT shall be payable by any person who enters the VAT on an invoice”, must be interpreted. The case concerned a Polish Company in...
Dear Sirs, Twenty years ago, our Company started offering tax advice services with a crew of 5 people. During that time, thanks to our highly experienced and valuable team of tax advisers, we have supported hundreds of clients. We offer tax advice to Polish as well as foreign companies. We are proud of the fact that...
Tax AlertsCJEU Case C-640/23 – request for preliminary ruling to ECJ – the right to deduct the VAT paid in respect to reclassified sales transaction
31/01/2024
On 29 January 2024, a preliminary ruling request from the Romanian Supreme Court to Court of Justice of the European Union, was published in the Official Journal of the European Union. The preliminary question refers to the right to deduct input VAT paid for purchase of production assets which were subsequently reclassified as out of...
