POLAND Trends and Developments Contributed by: Dawid Widzyk and Jan Jędrzejewski, V4 Tax sp. z o.o.
Summary The Polish tax system is facing major changes related to e-invoicing and the digitalisation of various compli - ance and tax-related processes. This requires entities operating on the Polish market to be flexible, proac - tive and able to adapt quickly. The new instruments available to the tax administration in Poland make it extremely important to comply with all tax settlement regulations. Tax authorities have a range of options (which will only expand in the coming years) that allow them to identify even minor irregularities, select enti - ties for inspection more accurately, and enforce tax obligations more effectively. The tax administration is responding to aggressive optimisation attempts by creating specialised units, which should be of particu - lar interest to large cross-border entities with complex structures. Poland is currently one of the biggest economies in the world and, as such, is an interesting destination for business development. However, when planning business operations in the jurisdiction, it is important to bear in mind the current digital revolution in tax settlements.
Higher VAT exemption limit In 2026, an amendment came into force providing for an increase in the VAT exemption limit. Previ - ously, the threshold was PLN200,000 (approximately EUR47,000) and it has now been raised to PLN240,000 (approximately EUR55,000). This means that a greater number of entrepreneurs with their place of business in Poland will be able to operate without charging VAT and without performing the record-keeping obliga - tions applicable to active VAT taxpayers. General partnership (spółka jawna) as a tax transparent entity Aa a rule, a general partnership is not a CIT taxpay - er. In some situations, however, it may become one. Previously, to avoid CIT taxation, partnerships had to submit, before the start of each financial year, infor - mation on CIT and PIT taxpayers entitled to share in the profits, even if there were no changes in the com - position of partners. From 1 January 2026, adminis - trative obligations have been reduced by abolishing the requirement to provide annual information on the composition of partners if the information previously submitted remains valid. Extension of the principle of in dubio pro tributario Recently, the principle of in dubio pro tributario has been extended. In tax proceedings initiated ex officio, subject to certain exceptions, doubts regarding the facts that cannot be removed are resolved in favour of the party. Previously, only ambiguities regarding legal provisions had to be resolved in favour of the taxpayer.
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