The year 2026 will bring some of the biggest changes to the Polish tax system in recent years. A mandatory National e-Invoice System, an increase in the VAT exemption limit, new tax limits for passenger cars, an extension of the JPK_CIT requirement, and the digitization of the Tax and Customs Register (KPiR) are just some of the upcoming reforms.
Mandatory KSeF – a revolution in invoicing
Although the National E-Invoice System (KSEF) is not a strictly tax-related change, its significance for business settlements is significant. 2026 will be the first year of general implementation. From February 1, 2026, structured invoices will be issued by businesses whose sales exceeded PLN 200 million gross in 2024. From April 1, 2026, other VAT payers will be required to do so. The only exception will be micro-enterprises with sales of up to PLN 10,000 per month, who will be able to benefit from a deferral until the end of 2026.
KSeF means the complete digitalization of invoicing, a change in document flow, the need to adapt financial and accounting systems, and employee training. For many companies, this will be the greatest organizational challenge in recent years.
See also:
KSeF in 2026 – who must issue e-invoices and from when?
Higher VAT exemption limit
As of January 1, 2026, the VAT exemption limit will increase from the current PLN 200,000 to PLN 240,000. This is the first increase in this threshold in nine years.
This change will be particularly welcome for small businesses, as the VAT exemption means:
- no obligation to keep VAT records,
- no JPK_VAT,
- lower risk of sanctions,
- lower accounting costs.
Importantly, entrepreneurs whose turnover in 2025 will exceed PLN 200,000 but will not exceed PLN 240,000 will not have to register for VAT in 2026.
See also:
New VAT exemption limit – what will change from 2026?
New tax limits for passenger cars
The rules for including expenses on passenger cars in tax deductible costs will change from 2026. The current limit of PLN 150,000 for most combustion cars will be lowered.
The new limits will be as follows:
- PLN 225,000 – electric and hydrogen cars,
- PLN 150,000 – vehicles with CO₂ emissions below 50 g/km,
- PLN 100,000 – vehicles with CO₂ emissions equal to or higher than 50 g/km.
In practice, this means a significant reduction in the tax effectiveness of purchasing classic combustion-engined cars. However, the changes do not apply to insurance premiums or the ongoing costs of vehicle operation.
See also:
Car depreciation limit in 2026
JPK_CIT for most companies with full accounting records
In 2025, the JPK_CIT obligation applied only to the largest corporate taxpayers and tax capital groups. From 2026, this obligation will be extended to most businesses maintaining accounting records.
See also:
Quarterly VAT settlement without JPK
Digitalization of the KPiR
As of January 1, 2026, tax records of income and expenses will generally have to be kept electronically, using a computer program. Paper records will become the exception and will be subject to additional formal requirements.
This is another step towards the full digitalization of tax settlements, particularly important for sole proprietorships.
Cash PIT from PLN 2 million
Businesses whose revenue in 2025 did not exceed PLN 2 million will be able to choose the cash method of revenue recognition. This method recognizes revenue only when the customer pays for the service provided, rather than when the invoice is issued. This option has been in effect for a year, but the current revenue limit for choosing this method was PLN 1 million. This will therefore double in the New Year.
Possibility of restoring the deadline for exemption from inheritance and gift tax
In 2026, a taxpayer who can demonstrate that they failed to file an SD-Z2 tax return through no fault of their own, thereby failing to benefit from the zero-group tax relief, will be able to submit an application to reinstate it. If the application is approved, the tax decision will be repealed.
Other significant changes from 2026.
Among other changes that will come into force, it is worth mentioning:
- an increase in ZUS contributions resulting from a higher minimum wage and the elimination of preferences for minimum health insurance contributions,
- changing the limit on unregistered activities – from monthly to quarterly (225% of the minimum wage),
- new tax and accounting limits resulting from the conversion of euro thresholds at a lower rate,
- CIT increase for banks from 19% to 30%.
See also:
Quarterly VAT settlement without JPK
What regulations will not come into force
From the New Year, however, the provisions tightening regulations, mainly concerning income taxes, will certainly not apply, including:
1) No change in Estonian CIT
The planned changes to the Estonian CIT – i.e. the extension of the catalogue of hidden profits or other rules for its application – will not come into force in 2026.
2) No limitation on IP Box relief
The Ministry of Finance previously proposed tightening the IP Box tax relief, including introducing a requirement to employ at least three employees to benefit from the preferential tax rate. This solution will not be implemented from 2026 due to legislative shortcomings.
3) No increase in the flat rate to 17% for related services
The planned changes to the lump sum tax on recorded revenues – providing for an increase in the rate from 8.5% to as much as 17% for services provided to related entities – will not come into effect from 2026.
4) No changes in family foundations
Family foundations will not be required to adhere to the three-year asset holding period to benefit from the tax exemption upon sale. Additionally, they will not be subject to the foreign controlled entity tax.
See also:
Draft amendment to the taxation of family foundations
Tightening the tax system continues
Summary
2026 will be a breakthrough year for entrepreneurs. The scale of the changes – both tax and organizational – requires advance preparation. Mandatory KSeF (National Tax and Financial Statements), new VAT limits, changes to car tax returns, JPK_CIT (Simple Tax File for Corporate Income Tax), and the digitization of the KPiR (National Tax and Financial Reporting System) mean that 2025 should be a time of analysis, testing, and implementation.
The better the preparation for change, the lower the risk of chaos, errors and costly corrections in the first months of 2026.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of December 29, 2025.
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