Biznes Fakty
Taxes. Changes in PIT, VAT, CIT. Donald Tusk's government has decided
The government has approved a deregulation package that raises the annual sales threshold exempt from VAT from PLN 200,000 to PLN 240,000. These new regulations are also designed to safeguard taxpayers against abrupt regulatory changes.
„The new rules are intended, among other objectives, to shield taxpayers from sudden alterations to tax regulations and to clarify interpretative uncertainties expressed by entrepreneurs concerning declarations made during or following a customs and tax audit,” stated the Chancellery of the Prime Minister.
Taxpayers will be safeguarded against abrupt changes by instituting a six-month vacatio legis for tax proposals and amendments submitted to the Sejm.
Tusk on tax changes
– This is what small business owners and artisans have been anticipating, to at least alleviate the VAT situation somewhat. Currently, you can avoid VAT if your annual sales do not exceed PLN 200,000 – remarked Prime Minister Donald Tusk prior to the government meeting.
– We are increasing it to PLN 240,000. Some may argue that it’s not significant, but for those with modest sales, the option to forgo VAT payments translates to less bureaucracy – he added.
Tax changes. Projects approved by the government
The initiatives approved by the government on Tuesday also pertain to raising the subjective exemption limit in VAT and abolishing the requirement to prepare and publish information regarding the implemented tax strategy.
„The subjective VAT exemption limit is increased to PLN 240,000. Previously, taxpayers could utilize the so-called subjective exemption if they did not exceed the sales limit of PLN 200,000 in either the previous or current year,” it was noted.
These regulations are set to take effect at the start of the upcoming year.
The Chancellery of the Prime Minister also indicated that the new regulations aim to eliminate the obligation for companies to prepare and publish information regarding their tax strategy – this is intended as a convenience for larger CIT taxpayers. Nearly 4.3 thousand taxpayers are expected to benefit from this relief.
New regulations in this area are scheduled to come into force the day following their publication in the Journal of Laws.
Moreover, the deregulation package approved by the government on Tuesday includes a draft amendment to the Act on the National Revenue Administration and the Act on Goods and Services Tax.
„The controlled entrepreneur will have the ability to submit a correction to the tax return once the customs and tax inspection is concluded. The correction may partially address the irregularities identified by the customs and tax office during the inspection. Previously, the controlled individual could only submit a correction that fully accounted for the irregularities found during the inspection,” it was stated.
These proposed regulations are also expected to take effect on 1 January 2026.
