Żabka received a refund of the CIT overpayment for 2018. Now it is counting on a refund for 2019-24

Żabka Polska received a refund of the overpayment in corporate income tax for 2018 in the amount of PLN 14.5 million, the company announced in a press release. Żabka plans to apply for a refund of the CIT overpayment for the non-expired years 2019-2024 and estimates the potential total impact of refunds for 2018-2024 on the net result of Żabka Polska for 2025 of approximately PLN 187 million.

It was reported that Zabka Group, after analyzing the justification for the final judgment of the Supreme Administrative Court on the individual interpretation of tax law provisions regarding the inclusion of debt financing costs in Żabka Polska's tax-deductible costs and the result of the tax proceedings conducted by the Head of the First Masovian Tax Office in Warsaw regarding the refund of the overpayment in Żabka Polska's corporate income tax for 2018, the company identified a potential significant positive impact on the net financial result of Żabka Polska for the year 2025 and, as a result, on the consolidated net financial result of the group.

“In the years 2018-2025, some of the debt financing costs incurred by Żabka Polska were considered by the group as not tax-deductible costs. In the company's opinion, taking into account the Supreme Administrative Court's judgment, including the above-mentioned debt financing costs as revenue-deductible costs is justified,” it was written.

It was indicated that this assessment is confirmed by Żabka Polska obtaining on November 26, 2025, a refund of the overpayment in corporate income tax for 2018 in the amount of PLN 14.5 million.

The company assessed that obtaining a refund of the overpayment in corporate income tax for 2018 affects the tax result of Żabka Polska also in other reporting periods.

It was reported that, similarly to 2018, Żabka Polska plans to apply for a refund of the overpayment in corporate income tax for the non-expired years 2019-2024 and obtain a refund of the overpayment, in accordance with the approach confirmed in the Supreme Administrative Court's judgment and the proceedings.

The company estimates the potential total impact of the overpayment for 2018 and future positive decisions on applications for refund of overpayments for 2019-2024 on the net financial result of Żabka Polska for 2025 in the amount of approximately PLN 187 million and, as a result, on the consolidated net financial result of the group for 2025 in the same amount.

Moreover, the company indicated that the Supreme Administrative Court's judgment will have a positive impact on Żabka Polska's future settlements in the context of determining the amount of tax-deductible costs related to debt financing costs. (PAP Business)

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