- VAT
Increase of VAT exemption threshold
The VAT exemption threshold will be increased from PLN 200,000 to PLN 240,000 of annual turnover from the previous year.
National e-Invoicing System (KSeF)
Starting 1 February 2026, a new logical structure for electronic invoices FA (3) will become mandatory, introducing new invoicing and reporting obligations.
- Electronic Accounting and JPK Files
JPK_PKPIR (for PIT taxpayers)
From 1 January 2026, PIT taxpayers maintaining a Revenue and Expense Ledger (KPiR) will be required to keep books electronically and submit them in the JPK_PKPIR format.
JPK_CIT (for CIT taxpayers)
The obligation to submit accounting data in the JPK_CIT structure will be extended to additional CIT taxpayers.
- PIT and CIT – Reporting Changes
The requirement to publish a tax strategy report for large CIT taxpayers will be abolished.
Certain reporting obligations regarding ownership structures will also be reduced.
- ZUS Contributions – Health Insurance
Starting in 2026, it will no longer be possible to calculate health insurance contributions based on 75% of the minimum wage.
The contribution base will be 100% of the minimum wage, which will increase monthly costs for entrepreneurs.
- Other Changes
Update of PKWiU classification, affecting accounting records and classification of goods and services.
Extension of mandatory full electronic accounting for larger entities.
