- Poland will abolish the additional income tax penalty for paying an invoice to an account outside the VAT “white list” or for not using split payment; only the existing VAT joint-and-several liability or statutory sanction will remain.
- The change also removes the CIT/PIT denial of tax-deductibility for such payments, with the government citing the rollout of the e-invoicing system (KSeF) as the reason.
- Transfer pricing return (TPR) rules will be simplified: any agent with authorization to sign electronic tax returns may sign the TPR, not just a manager or professional proxy.
- The obligation to include a statement that transfer prices are at arm’s length and that documentation reflects actual conditions will be removed from the TPR.
- Micro and small businesses will no longer need to report certain general financial ratios in the TPR, and rules on domestic transfer pricing adjustments will be clarified; the TPR simplifications apply to reports for 2026.
Source: pit.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Poland"
- Poland Examines Whether VAT Enters the Public-Procurement Tender-Deposit Base
- Poland removes additional PIT/CIT sanctions linked to VAT White List and split-payment errors
- Authorities Detect Sharp Rise in “Empty Invoices” Linked to VAT Fraud and Public-Fund Abuse
- Ministry Promises Free Electronic Books and SAF-T Reporting Tool for Small Businesses
- VAT Deduction on Employee Accommodation Rental Costs
