Taxes 2025: Revolution for millions of Poles. If you don't get ready, you'll get paid!

Polish economy is on the verge historical taxation transformation. As of January 2025, regulations are coming into force that will forever change the way we account for the finances for millions of Poles – both for active entrepreneurs and for average citizens. These are not just cosmetic amendments; it comprehensive reformthat can bring both the savings you want and the unexpected, significant expenditure. The key is that failure to prepare decently can cost a luck and even origin financial paralysis. The Ministry of Finance introduces a number of innovations: from a revolutionary cashier PIT, through advanced changes in invoicing to a global minimum tax. This is only the beginning of a road that will redefine the financial scenery in our country, forcing fast adaptation.

These changes affect almost everyone – from the owners of single-member companies, through global corporations, to anyone who pays the property tax. fresh regulations, specified as mandatory National e-Faktur strategy (KSeF) is global minimum taxIt's not a distant future, but a reality to be ready for right now. Otherwise, they endanger us. Severe penalties and complicated adjustment processes. Are you ready for what's coming? See what you request to know and what steps to take to defend your finances.

PIT cashier: Relief for tiny companies but not for all

One of the most anticipated changes by tiny entrepreneurs is already in force. Talk about PIT cash register, which allows you to pay income taxation only after you have actually received payment from the client and not, as yet, at the time of issue of the invoice. This is simply a real relief for liquidity, especially in times of late payment. According to Biznes.gov.pl portal, "tax collectors who will benefit from this option will not gotta pay taxation at the time of the provision of the service, the supply of goods or the issue of invoices". taxation liability arises only erstwhile the client settles the claim.

The PIT can be utilized by an entrepreneur who meets 5 conditions at the same time, according to Symfonia.pl: he conducts business alone, accounts according to the taxation scale, linear tax, lump sum or IP BOX, in the erstwhile year's gross did not exceed PLN 1 million, does not keep full accounts and will make an appropriate message to the taxation office. The problem is that, as the KPMG expert quoted by law.pl notes, "the interest in this solution will be limited, both due to the level of gross and the request of self-operating". This means that although the change is beneficial, it will only apply to a narrow group of the smallest companies.

Giants under the scope of the tax: JPK CIT and global minimum tax

Since January 2025, major companies gotta keep accounts only electronically and send them to the treasury in a fresh format JPK CIT. This applies to gross companies above EUR 50 million. According to Inforlex portal, "tax collectors subject to fresh responsibilities must add fresh data required by taxation offices within the logic structure of JPK_KR_PD and JPK_ST". Expert Krzysztof Wait, quoted by law.pl, warns: "The implementation of JPK CIT will be a real revolution, on a much larger scale than a fewer years ago was the implementation of VAT JPK". This work will be gradually extended – in 2026 it will cover the remaining CIT taxpayers obliged to VAT JPK and in 2027 all others.

In addition, 1 of the most crucial changes concerns the largest capital groups. Since 2025 it has been in force global minimum tax tallness 15%implementing the EU Pillar II Directive. According to Grant Thornton, the rules apply to consolidated income groups. over €750 million per year. "If the effective level of taxation is below 15%, the company will pay the tax." Ministry of Finance estimates that in Poland the regulations will cover about 7-8 000 companiesas Symphonia.pl says. This can “neutralise” the benefits of taxation incentives specified as peculiar economical Zones or IP BOX, changing the rules of play for global giants.

Property Tax: Will you pay more? Urgent verification of assets

Since January 2025, all property taxation facilities have been defined straight in the Local taxation Act, alternatively than, as yet, in construction law. Biznes.gov.pl informs that “there may be situations in which the building, building, construction equipment or method equipment will be qualified differently than before, which may origin change in the taxation burdenIt’s okay. ” This means that what has been treated as 1 so far can now be settled differently, affecting your accounts. Expert Piotr Kalemba of Thedy&Partners, quoted by law.pl, emphasises: “In principle, all payer will be required to carry out verification of assets held for the fresh rules.’ Due to the scale of the amendments, the legislator has provided for the anticipation of extending the deadline for submitting declarations to March 31, 2025 – provided that specified a request is made by the end of January. Don't miss this chance for an accurate analysis!

KSeF is coming: No paper invoices? Prepare for the Revolution

Although the National e-Faktur strategy (KSeF) is not yet mandatory for all, changes are coming rapidly and are inevitable. From February 1, 2026 large companies (turnover over PLN 200 million) will gotta issue invoices only by KSeF and from April 1, 2026 – all another VAT payers. According to JPKinfo portal, “the penalties for failure to apply the KSeF strategy in invoicing will apply from January 01, 2027It’s okay. ” The maximum punishment may be ‘100% of the taxation amount shown on an invoice issued outside KSeF’. This means that mistakes will be highly costly. Symphonia.pl portal states that from September 30, 2025 Public investigating of the KSeF 2.0 API will begin, and in November 2025 a test version of the application for taxpayers will be available. This is the last bell to prepare your systems and personnel.

Tax thresholds unchanged? Hidden burden increase for Poles

Unfortunately, taxation thresholds stay unchanged in 2025 – 12% to PLN 120 000 and 32% above this amount. The tax-free amount is inactive PLN 30 thousand. According to PIT.pl portal, "despite the increase in the cost of surviving and wages, the deficiency of valorisation of taxation thresholds has a crucial impact on taxation settlers". In practice, this means hidden increase in taxation burden for those with rising nominal incomes whose real purchasing power falls in the face of inflation. In addition, the solidarity taxation applies 4% on income above PLN 1 million. Enova.pl informs about the affirmative change: "The Ministry of Finance allows the anticipation of deducting losses from erstwhile years at the solidarity dish", which is simply a tiny but crucial facilitation for the richest.

However, the affirmative change concerns tiny businesses operating across borders. Since 2025, they have benefited from VAT exemptions besides in another EU countries on local conditions. Symfonia.pl explains the conditions: the company must be established in the EU, it must not exceed the limit EUR 100 000 in turnover in EU countries and must study to the SME procedure and get an EX recognition number. This is simply a real facilitation for exporters.

Practical Guide: What can you do to avoid losing on fresh regulations?

If you run a tiny business:

• Consider moving to PIT cashierIf you meet the conditions. This can importantly improve your liquidity, especially erstwhile customers hold payments. Remember, you gotta make a message to the taxation office.
• If you are exporting to the EU, check whether your company can usage fresh ones VAT exemptions in another EU countries. This may importantly facilitate cross-border activities.

If you own the property:

• Check Urgentlywhether fresh definitions of buildings and structures will not affect your property tax. If you request more time to analyse, you can extend the deadline for submitting your declaration by the end of March 2025, reporting specified a request by the end of January.

If you work for a large company:

• Prepare for changes in accounting processes related to JPK CIT and global minimum tax. Your company will gotta invest in fresh IT systems and worker training.

If you gain over PLN 120 1000 a year:

• Remember that, despite the deficiency of changes in taxation thresholds, inflation causes a real increase in burden. Consider tax optimization by relief and deduction.

How to prepare for the coming changes?

• Until February 2025: See if you can usage the PIT; Verify your properties for fresh definitions; If you are active in the EU, check fresh possibilities for VAT exemptions.
• By the end of 2025: If your company has a turnover of over PLN 200 million, prepare for mandatory KSeF since February 2026; Test accounting systems for CIT JPK (if applicable); Start investigating KSeF in the trial version (as of September).
• Long-term planning: Monitor changes in KSeF – from April 2026 will be mandatory for all; Follow the work on wellness contribution reform; Prepare for possible changes in taxation thresholds in subsequent years.

Practical tips for all day

• The documentation shall be based on: Keep all papers related to the fresh accounts. In the case of PIT cashier, evidence of payment from customers is peculiarly important.
• Track office messages: The Ministry of Finance regularly publishes explanations to the fresh legislation. It's worth keeping up with, due to the fact that interpretations can change.
• Invest in Tools: If you run a company, consider investing in modern accounting software prepared for KSeF and JPK CIT.
• Team training: fresh regulations require knowledge. Investment in staff training will be returned in little errors and penalties.
• Consultation of experts: In case of doubt, do not save on taxation advice. Consultation costs are usually importantly lower than possible penalties.

The social and economical impact of the change: What do we have?

The introduction of fresh taxation rules is not only a method but besides a social and economical issue. The PIT can aid tiny entrepreneurs to last liquidity problems, which is peculiarly crucial in times of inflation and rising costs. On the another hand, JPK CIT and the global minimum taxation importantly increase state control over the largest companies. This could translate into higher budget revenues, but besides an increase in operating costs, which could be a challenge to their competitiveness.

KSeF, although not yet mandatory, already forces companies to invest in digitalisation. This may be an impulse to modernise the Polish economy, but besides a barrier for the smallest companies that may have difficulties adapting. The absence of an increase in taxation thresholds with rising inflation means a hidden increase in taxes for the mediate class. Those with rising nominal incomes will pay proportionally more, even if their real purchasing power does not increase, which could lead to social discontent.

When do you anticipate to change?

The year 2025 is only the beginning of the transformation of the Polish taxation system. The plans include further changes in the wellness contribution, a possible increase in the tax-free amount and a improvement of the taxation relief system. KSeF will be gradually expanded – first to large companies in 2026, then to all taxpayers. Penalties for non-compliance will not apply until 2027, but this does not mean that preparations can be postponed.

A global minimum taxation is part of global efforts to seal the taxation system. Further regulation in this direction can be expected, peculiarly regarding technology companies and global corporations. The changes made show a clear direction – towards greater digitisation, automation and control. Whoever prepares first will have an advantage over the competition. Those who ignore the fresh rules may be amazed by the advanced penalties and additional obligations that will importantly burden their budget.