Deregulation, but made in the ministry. The government will deal with bills

On Tuesday, the Council of Ministers is to deal with deregulatory projects prepared, among others by the Ministry of Finance – according to the announcement of the prime minister's office. It comes, among others for providing a minimum of 6 -month Vacatio Legis with projects unfavorable to taxpayers.

It is about the draft amendment: the Tax Code, the Act on tax on goods and services, the Act on corporate income tax, as well as the Act on National Tax Administration and the Act on tax on goods and services.

The first of these projects assumes the introduction of a requirement to ensure at least a 6-month Vacatio Legis period in bills if they contain adverse solutions for taxpayers. According to the Ministry of Finance, this is to increase the stability of tax law and provide adequate time to adapt to the new regulations.

The draft amendment to the Act on tax on goods and services, in turn, concerns an increase in the limit of exemption of entrepreneurs from VAT from 200,000. PLN up to 240 thousand The justification reminded that currently the VAT Act gives the possibility of exemption from goods and services tax to entrepreneurs, whose sales value did not exceed in total in the previous and current tax year the amount of PLN 200,000. zloty. At the same time, the VAT Act from January 1, 2025 gives the opportunity to take advantage of this exemption to taxpayers without the headquarters of economic activity in Poland (taking into account the national limit of PLN 200,000 and an additional EU limit set at EUR 100,000).

“In connection with the decision to raise the current threshold of the exemption, appropriate changes should be made to Article 113 (1) of the VAT Act, enabling exemption from the sales tax made by taxpayers, in whom the value of sales does not exceed in the previous and current tax year the amount of PLN 240,000. Taxpayers starting the activities specified in Article 5 of the VAT Act will be able to take advantage of the exemption during the tax year. The value of sales will not exceed, in proportion to the period of business activity in the tax year, the amount of PLN 240,000 ” – explained.

The new VAT regulations are to enter into force on January 1, 2026. The project also assumes a transitional provision, according to which taxpayers having the seat of business activity in the territory of the country, in which the total sales value in 2025 was higher than 200,000. PLN and did not exceed PLN 240,000 PLN, they will also be able to benefit from the exemption from January 1, 2026.

Changes for the largest CIT payers

The third deregulation project by the Ministry of Finance assumes the removal of the obligation to publish by the largest CIT taxpayers information on the implemented tax strategy. According to art. 27c of the CIT Act obliged to draw up and make public information on the implemented tax strategy for the tax year are: tax capital groups, regardless of the amount of revenues achieved; Taxpayers other than tax capital groups, in whom the value of income obtained in a tax year exceeded the equivalent of EUR 50 million converted into gold.

Declaration corrections also after the inspection

The fourth project (amendment to the Act on KAS and the Act on tax on goods and services) provides for the introduction of solutions enabling taxpayers, including submitting the correction of the declaration after the end of the inspection, with partial consideration of the authority's findings, and submitting the declaration within 14 days of initiating the inspection, if it was not submitted earlier. According to the assumptions, the declaration can also be submitted after the inspection, if it was not delivered before or after its start.

The planned amendment also assumes the adaptation of the provisions of the Act on tax on goods and services of March 11, 2004, enabling the submission of the original declaration after delivery of the authorization for customs and tax control. This change is to be of a technical nature and result from the extension of the rights contained in the Act on KAS. (PAP)

AB/ Mick/