The turn of 2025 and 2026 is a time of summaries. This also applies to taxes. Last year was full of tax and contribution changes.
What was a hit, meaning it was beneficial for the taxpayer or entrepreneur, and what was a dud, meaning it made business or life difficult? The list of hits and misses for 2025 was prepared by a jury composed of a total of over 100 law firms with recognized achievements in the field of tax consulting. It was chaired by Jacek Czernecki from the Tax Advisors Team.
Read also: This is how millionaires avoid taxes. And full-time employees give back half of their salary
What were the tax hits of 2025?
Number 1 is changes in control principles in enterprises.
The so-called the first deregulation act (the act on amending certain acts for the purpose of deregulating economic and administrative law and improving the rules) shortened, from July 13, 2025, the maximum inspection time for micro-entrepreneurs from 12 to six days, introduced the obligation to deliver to the entrepreneur, before the initiation of the inspection, a preliminary list of information and documents and allowed the taxpayer to raise an objection to the inspection activities of the authority. For 2026, it is also planned to adjust the frequency of planned inspections to the level of risk.
Number 2 is a lower health insurance premium for entrepreneurs in 2025.
Firstly, as of January 1, 2025, among others, health insurance premium on the sale of fixed assets (e.g. real estate) and intangible assets. Secondly, the minimum basis for calculating health insurance contributions was calculated from 75%. minimum wage, not 100 percent Unfortunately, from January 1, 2026, the minimum health insurance contribution for entrepreneurs is again charged at 100%. minimum wage.
The third hit of 2025 was recognized by advisors cash PIT.
Small entrepreneurs (in 2025 there is a limit of PLN 1 million in revenues, and from January 1, 2026 – a limit of PLN 2 million in revenues) who have chosen cash PIT may pay personal income tax only after actually receiving payment for the goods or services provided, and deduct the costs of obtaining revenues after paying for the goods or services provided. However, after two years from the date of invoice issuance, entrepreneurs will have to recognize income from business activities, even if they do not receive payment from their contractors. Unfortunately, cash PIT also has a lot of disadvantages, which we reported in Business Insider.
Read more: Contractors don't pay? There is a way, but watch out for traps
Hit number 4 is VAT exemption for small companies operating in the EU (SME procedure). They can benefit from VAT exemption in relation to transactions carried out in other EU countries where they do not have their registered office, under the special procedure for small enterprises, the so-called SME procedures. The condition for applying for VAT exemption in another EU Member State is to submit, in the Member State where the taxpayer has its registered office, a notification of the intention to benefit from the exemption in the EU Member States indicated by the taxpayer (so-called prior notification). It should include, among others: turnover for the current and previous year. The point is to verify whether the taxpayer is within the limits entitling him to exemption.
Hit number 5 is higher limit for the obligation to keep accounting books. The amendment to the Accounting Act, from January 1, 2025, increased the revenue limit, the achievement of which triggers the need to keep accounting books and apply the Accounting Act – to EUR 2.5 million (previously the limit was EUR 2 million). It was also increased by 25%. thresholds regarding the obligation to audit financial statements, the so-called other units (up to EUR 3,125,000 – in the case of the total balance sheet assets at the end of the financial year and EUR 6,250,000 – in the case of net revenues from the sale of goods and products for the financial year).
What do tax advisors consider the tax bullshit of 2025?
Bullshit number 1 is deposit system.
From October 1, 2025, the deposit system covers plastic bottles, the so-called PET, up to 3 l, metal cans up to 1 l, glass bottles (reusable only) up to 1.5 l. As advisors point out, the deposit system raises many doubts in practice for entrepreneurs, e.g. regarding the collection of deposits and the interpretation of the concept of “place of sale” in the case of the sale and delivery of takeaway food and drinks, when the order is placed by phone or via an application and when the execution takes place with the participation of third parties. An error in collecting the deposit may result in the imposition of administrative fines on the entrepreneur.
Bullshit number 2 is excise tax increases on tobacco products and their substitutes.
From March 1, 2025, new, higher excise duty rates on tobacco products, innovative products and liquid for electronic cigarettes came into force – as part of the “realization” of the excise road map for 2025-2027. Later, another act (of February 20, 2025) introduced taxation on vaporization devices, sets of parts for vaporization devices, liquid in disposable electronic cigarettes, nicotine sachets and other nicotine products, and expanded the definition of innovative products. From January 1, 2026, there was a continuation of increases.
According to the advisors, the third failure was change in the scope of thermal modernization relief.
The regulation of the Minister of Development and Technology of December 19, 2024 amending the regulation on specifying the list of types of building materials, devices and services related to the implementation of thermal modernization projects makes it possible to benefit from the thermal modernization relief also for the purchase and installation of an energy storage or heat storage facility (with infrastructure). Changed regulations they no longer include expenses for a gas/oil condensing boiler with control, safety and regulating fittings, air supply and exhaust gas discharge system, and a gas or oil tank.
Bump number 4 according to advisors is beginning of the implementation of JPK reporting in income taxes.
First, the obligation to prepare JPK_PD covered larger CIT taxpayers. Ultimately, all companies will be obliged to keep tax (accounting) books using computer programs. These books will be submitted to the competent head of the tax office in the form of electronic files, which must comply with a specific logical structure. The implementation of this obligation by individual groups of taxpayers has been spread over time. First of all (i.e. for the year starting after 2024), the new obligation covered CIT taxpayers whose revenue in the previous year exceeded EUR 50 million and tax capital groups. In the following years, the obligation will cover other groups of CIT and PIT taxpayers. The new JPK reporting in the field of income taxes requires changes in accounting and supplementing the documentation with additional data in advance.
This is the fifth dud obligation to have an e-Delivery box.
Entrepreneurs registered in CEIDG and KRS will have to have an e-Delivery box – at different dates. From January 1, 2025 min. public trust professions of attorney, legal advisor, tax advisor, restructuring advisor, patent attorney and notary, as well as entrepreneurs newly registered in CEIDG and KRS were obliged to implement the e-Delivery service. Companies entered before January 1, 2025 in the register of entrepreneurs of the National Court Register (i.e. commercial law companies, cooperatives, foundations) are obliged to have an e-Delivery address from April 1, 2025.
The jury of the Tax Hits and Buble ranking was created by representatives of over 100 law firms with recognized achievements in the field of tax consulting, selected from among the subscribers of the monthly “Doradca Podatkowy”.
Edited by Łukasz Zalewski, journalist of the Law section of Business Insider Polska
