We present below a short summary of the most important changes in tax/business law and practice in March.
Legislation
- Draft Act amending the Tax Ordinance Act and certain other acts has been published on the website of the Government Legislation Centre – in particular changes to the MDR and the statute of limitations on tax liabilities,
- A draft Decree on keeping a tax income and expense ledger has been published on the website of the Government Legislation Centre – adaptation of the regulation to keeping the Income and Expense Ledger in an electronic version (JPK_PKPiR).
- A package of changes to VAT – “VAT in Digital Age” (ViDA) – has been published in the “Official Journal of the EU” (Council Directive EU 2025/516 of 11 March 2025 amending Directive 2006/112/EC as regards VAT rules for the digital age).
- The Commission Implementing Regulation as regards the conditions and procedures related to the status of authorised CBAM declarant has been published in the “Official Journal of the EU” – registration procedure for an authorised CBAM notifier
- The Act amending the Excise Duty Act, the Public Health Act and certain other acts has been published in the “Journal of Laws” (item 340) – including taxation of nicotine pouches and other nicotine products.
- The Council of Ministers adopted the so-called deregulation act – including limiting inspections, popularizing “soft calls”, or a 6-month vacatio legis for regulations imposing obligations on entrepreneurs.
- The Senate introduced amendments to the Act amending the Tax Ordinance Act and certain other acts, including interest on overpayments after the CJEU/Constitutional Tribunal ruling from the date of the overpayment.
Practice in taxes
Income taxes and transfer pricing
- The Company has the right to include as tax-deductible costs the expenses it intends to incur in connection with the provision of fruit and vegetables to its employees – individual interpretation of the Director of the National Tax Information of 4 March 2025, file reference number 0111-KDIB1-2.4010.756.2024.1.EJ.
- The costs covered by the principal in B2B cooperation are the contractor’s revenue. He will not settle them in his tax costs – individual interpretation of the Director of the National Tax Information of 6 March 2025, file reference number 0114-KDIP3-1.4011.943.2024.1.EC.
- Redemption of shares is a controlled transaction within the meaning of transfer pricing regulations – judgment of the Supreme Administrative Court of 6 March 2025, file reference number II FSK 772/22.
- Interest on tax arrears is – for a company settling with the “Estonian” CIT – expenses not related to business activity (judgment of the District Administrative Court in Poznan of 6 March 2025, file reference number I SA/Po 738/24).
- A company formed as a result of the transformation of an individual entrepreneur is a new taxpayer for the “Estonian” CIT – judgment of the Supreme Administrative Court of 11 March 2025, file reference number II FSK 1412/24.
- The use of non-arm’s length prices makes it impossible to submit a statement on the arm’s length nature of the transaction as part of the transfer pricing information (TPR), even if the tax on the difference has been paid – judgment of the District Administrative Court in Gliwice of 12 March 2025, file reference number I SA/Gl 1364/24.
- The application of the relief for innovative employees is possible from the next month after the submission of the CIT return – judgment of the District Administrative Court in Kraków of 14 March 2025, file reference number I SA/Kr 70/25.
- Liquidation of an industrial robot before the end of the depreciation period does not determine the loss of the robotization relief – individual interpretation of the Director of the National Tax Information of 17 March 2025, file reference number 0111-KDIB2-1.4010.12.2025.2.BJ.
- Compensation for an accident at work of an employee may be a tax expense – judgment of the Supreme Administrative Court of 18 March 2025, file reference number II FSK 806/22.
VAT
- If an invoice includes many items, including one covered by the mandatory split payment mechanism (SPM), the obligation to use it applies to that item. The SPM application is an entitlement to the whole – judgment of the Supreme Administrative Court of 4 March 2025, file reference number I FSK 1796/21.
- The lack of physical export of goods – even those purchased by a foreign contractor – makes it impossible to settle ICS with the 0% rate. However, it is permissible to adjust the rate after export – judgment of the Supreme Administrative Court of 13 March 2025, file reference number I FSK 2148/21.
- Sale and leaseback of movable property are two separate supplies of goods for VAT purposes – judgment of the Supreme Administrative Court of 18 March 2025, file reference number I FSK 1893/21.
- The two-year deadline for applying the “bad debt relief” is inconsistent with the VAT Directive – judgment of the Supreme Administrative Court of 20 March 2025, file reference number I FSK 1258/21.
International Taxes
- Social containers (construction facilities) – are “industrial equipment” for the purposes of the “withholding tax” – judgment of the Supreme Administrative Court of 4 March 2025, file reference number II FSK 742/22.
Other
- The Supreme Administrative Court refused to issue a resolution on the limitation of tax liabilities – due to criminal fiscal proceedings. The Supreme Administrative Court decided that it was impossible to resolve this problem in the abstract, and that a panel of 7 judges would rule on the case in April (decision of 10 March 2025, file reference number I FPS 2/24).
- The Act amending the Act on the Capacity Market and Certain Other Acts has been published in the Journal of Laws (item 290) – the deadline for small and medium-sized enterprises to submit forms on de minimis aid granted was extended from 28 February to 30 June 2025.
