���㣨Leyu����������

On 6 May 2025, the President vetoed the Act amending the Act on Healthcare Services Financed from Public Funds and Certain other Acts, reducing health insurance contributions for business owners. The new rules for calculating healthcare insurance contributions were supposed to apply from 1 January 2026. The President explained the decision as being driven by concerns over social justice and constitutional compliance. Now the Act will be re-examined by the Sejm, which can reject the President's veto by a majority of 3/5 of the votes, in the presence of at least half of the statutory number of MPs. At the same time, the Council of Minister declared that it would resume works on amendments to health insurance contribution scheme after the presidential elections.

On 6 May 2025, the Council of Ministers passed a package of four deregulation bills, namely:

• the bill amending the Polish Tax Code, introducing a general requirement for at least a six-month vacatio legis period for tax bills presented to the Sejm;
• the bill amending the VAT Act, providing for increasing the limit of the subjective VAT exemption from PLN 200,000 to PLN 240,000;
• the bill amending the CIT Act, providing for removing the obligation to publish a report on the executed tax strategy by the largest CIT payers;
• the bill amending the Act on the National Revenue Administration and the VAT Act, introducing solutions enabling, inter alia, filing corrected returns after the completion of a customs and fiscal audit.

Now the bills will move to the Sejm.

On 7 May 2025, preliminary remarks to the bill amending the Polish Tax Code were added to the list of legislative work and policies of the Council of Ministers. The bill stipulates that default interest will not accrue during a tax audit or customs and fiscal audit, if the audit exceeds six months. It also aims to harmonize the duration of the non-accrual period with the length of the audit procedures.

In turn, on 8 May 2025, preliminary remarks to the bill amending the Polish Fiscal Penal Code and the Polish Tax Code were published. The bill provides for: a reduction in the maximum number of daily rates imposed for tax offenses of a formal nature, the systematization of provisions and the repeal of the provision penalizing the failure to appoint a person authorized to calculate and collect taxes.

Both bills are anticipated to be approved by the Council of Ministers later in the second quarter of 2025.

During the meeting of the Monetary Policy Council held on 6�� 7 May 2025, it was decided to reduce the NBP interest rates to the following values:

• reference rate at 5.25% annually;
• lombard loan interest rate at 5.75% annually;
• deposit rate at 4.75% annually;
• rediscount rate at 5.30% annually;
• discount rate on bills of exchange at 5.35% annually.

The decision entered into force on 8 May 2025. Changes to the reference rate affect other financial parameters, e.g. the amount of interest on tax arrears (which will now amount to 13.5% on an annual basis), as well as the limit of notional costs of external financing.

On 8 May 2025, the Ministry of Finance made available the working version of FA(3) logical structure, which was developed based on the comments and opinions submitted during the tax consultation stage and the suggestions coming from entities during meetings with organizations associating entrepreneurs, accountants and statutory auditors as well as by the IT sector. On 1 February 2026, the new logical structure FA(3) will replace the previously used FA(2) logical structure. Ultimately, the logical structure of FA(3) will be published on the e-PUAP platform as an electronic document template. Moreover, the Ministry of Finance has published some additional materials related to the structure, available .

On 5 May 2025, it was announced that the Head of the National Revenue Administration refused to issue a clearance opinion dated 11 March 2025 (case file DKP1.8082.6.2024) on a sequence of transactions performed by a family foundation. The Head of the National Revenue Administration stated that the activities performed bring tax benefits in the form of non-occurrence of CIT, PIT and retail sales tax liabilities. At the same time, according to the authority, achieving a tax benefit was the main or one of the main purposes of the transactions and the adopted modus operandi was of artificial nature. In addition, the Head of the National Revenue Administration concluded that the tax benefits obtained contradict the purpose and intent of the Act or its provisions. It was further determined that, in the case under review, the family foundation serves merely as a vehicle for tax-advantaged share sales, exceeding the scope of its permitted activities. As a result, the Head of the National Revenue Administration denied a clearance opinion.

On 6 May 2025, a clearance opinion dated 14 April 2025 (case file DKP3.8082.4.2024) on an incentive plan was published. The opinion pertains to participation in a global incentive plan centered around shares in the parent entity of a corporate group. The applicant intended to treat the cost associated with granting additional shares to participants as a deductible costs for CIT purposes. The Head of the National Revenue Administration determined that, although a tax advantage might be realized through a reduction in CIT liability, this did not contravene the provisions or intent of the Act, as it was consistent with the application of the CIT Act's regulations. Furthermore, the authority concluded that the applicant's operational approach was not contrived, and that securing the tax benefit was neither the primary nor a significant objective of the operation. In fact, the global nature of the incentive scheme suggests that its implementation was not intended to evade or diminish tax obligations in Poland. As a result, the Head of the National Revenue Administration issued a clearance opinion.

According to the judgment of the Supreme Administrative Court dated 7 May 2025 (case file II FSK 67/25), fiber optic cables must be treated as commercial devices under Article 21(1) of the CIT Act, meaning that related receivables are subject to withholding tax. The Supreme Administrative Court emphasized that the legislator's intent was to impose withholding tax on all aspects of business activities. It also highlighted that the fiber optic cables, used for business purposes by the company, must definitely be treated as a commercial device, since, without the integration of equipment with fiber optic cables, a telecommunications company would be unable to generate profit.

According to the judgment of the Voivodship Administrative Court in Warsaw dated 8 May 2025 (case file III SA/Wa 376/25), interpreting the CIT Act requires considering the regulation as a whole, rather than focusing on a single provision. The Court highlighted that the legislator's interest in Estonian CIT pertains only to profits generated during the period subject to this tax. Consequently, if the reserve capital of a divided company, used to increase share capital, consists of profits accrued before the application of Estonian CIT, the division by separation will not obligate the company to pay this tax.

On 7 May 2025, two taxpayer-favoring rulings of the Director of the National Revenue Information Center dated 24 April 2025 (ref. no. 0114-KDIP3-2.4011.192.2025.2.MJ and 0114-KDIP2-2.4010.100.2025.2.ASK), relating to the rules of accounting for the costs of charging of electric vehicles by the company and its employees, were published. The authority concluded that reimbursing employees for the costs incurred while charging company-owned electric vehicles at home charging stations, used for both business and private purposes, does not constitute additional income from the employment relationship for the employee. As a result, this reimbursement will not be subject to PIT, and the company will not have any remitter’s duties in this regard. Furthermore, the director of the National Revenue Information Center indicated that the company is permitted to classify these electricity reimbursement expenses as tax-deductible costs, at a rate of 75%.