In 2026, numerous tax law amendments will come into force, significantly affecting the day-to-day operations of businesses and how they handle tax settlements. The updates cover areas such as VAT, PIT, CIT, social security contributions (ZUS), accounting procedures, and electronic reporting. This summary presents these changes thematically to help entrepreneurs better understand their implications.
VAT
As of February 1, 2026, large companies (with turnover above PLN 200 million) will be required to issue invoices exclusively through the National e-Invoicing System (KSeF). Starting April 1, this obligation will extend to all entrepreneurs. Traditional invoices, including PDFs, will no longer be considered valid accounting documents. Additionally, the system will shorten the VAT refund deadline to 40 days, encouraging broader digital adoption. These changes will require updates to accounting software and internal control procedures.
The VAT exemption threshold will increase from PLN 200,000 to PLN 240,000. A transitional provision allows taxpayers whose total sales in 2025 exceeded PLN 200,000 but did not exceed PLN 240,000 to still benefit from the exemption starting January 1, 2026.
PIT and CIT
Changes in PIT and CIT will impact the depreciation of fixed assets, tax relief mechanisms, and accounting obligations. Starting in 2026, a new depreciation model for company vehicles will apply:
- PLN 225,000 limit for electric and hydrogen-powered vehicles
- PLN 150,000 limit for low-emission vehicles (up to 50 g CO₂/km)
- PLN 100,000 limit for all other vehicles
The CIT amendment eliminates penalties for minor errors in intra-group transactions within Tax Capital Groups, improving the appeal of this organizational form. Taxation rules in Special Economic Zones will also change: companies will be taxed only on income actually earned from aided activities.
The obligation to prepare and publish a tax strategy report will be abolished.
Health Insurance Contributions and ZUS
Starting in 2026, the health insurance contribution for entrepreneurs will be calculated based on 100% of the minimum wage, ending the current 75% base rule. This change will particularly impact sole proprietorships using general or flat-rate tax schemes. Additionally, the payment limit for third parties covering a taxpayer’s liability will increase from PLN 1,000 to PLN 5,000.
Tax Ordinance
The amended Tax Ordinance introduces new rules regarding the statute of limitations on tax liabilities. The suspension of the limitation period will apply only to serious tax offenses (involving evasion above PLN 933,000). A tax lien or compulsory mortgage will no longer suspend but merely interrupt the limitation period.
Summary of Tax Changes – 2026
| Type of Change | Current Status | As of 2026 |
|---|---|---|
| Statute of Limitations | Suspension allowed for any proceeding | Suspension only for tax crimes above PLN 933,000 |
| VAT Exemption Threshold | PLN 200,000 | PLN 240,000 |
| Mandatory e-Invoicing (KSeF) | Voluntary | Mandatory for all businesses from April 2026 |
| Health Insurance Base | 75% of minimum wage (with relief) | 100% of minimum wage (without relief) |
| Vehicle Depreciation Limits | PLN 225,000 (EVs), PLN 150,000 (others) | Based on CO₂ emissions (PLN 100,000–225,000) |
