The year 2025 brings significant changes to tax legislation that will affect businesses, individuals and corporations. We look at what you should know and how to properly prepare for the new requirements.
JPK CIT – A revolution in tax records
As of 1 January, corporate income taxpayers with revenues exceeding EUR 50 million and tax groups of companies will be required to keep their books of account electronically. Moreover, these documents will have to be submitted to the tax office without being requested, no later than 31 March 2026 for the year 2025.
The new regulations also require the introduction of additional formats such as JPK_KR_PD and JPK_ST, which entails the need to update accounting systems.
Cash PIT – relief for entrepreneurs
Cash PIT is a change that is beneficial for entrepreneurs, allowing income tax to be paid only after receipt of payment from a counterparty. This option is available to sole traders, provided that:
- Their revenue in the previous year did not exceed PLN 1 million
- They do not keep books of account
- They submit a written declaration to the head of the tax office
It is worth noting that the choice of this method is voluntary and entrepreneurs can decide whether to use this solution.
Changes in property tax
The new year has brought changes to the definitions of buildings and constructions works (budowle), which may affect property tax. The key changes relate to:
- a building being defined as a structure permanently attached to the ground, with foundations and a roof
- the definition of a construction work being broadened to include, among others, wind power plants, biogas plants or energy storage facilities
Entrepreneurs should, therefore, verify whether the new rules change their tax obligations.
Reduction of the health contribution
Another change that will be beneficial for entrepreneurs taxed under general rules, on a flat rate basis or a tax card basis (fixed amount tax) in 2025 is the reduction in the minimum health contribution, which will now be 9% on 75% of the minimum salary. This represents a 25% reduction, compared to the previous year.
In addition, entrepreneurs can exclude revenues and costs from the sale of fixed assets from the contribution calculation base, which gives greater flexibility in their financial planning.
Global minimum tax
Also new is the introduction of a global minimum tax, which covers corporate groups with annual revenues exceeding EUR 750 million in two of the last four financial years. The tax rate is 15% and will be calculated as the difference between the local effective tax and the minimum tax.
Increases of excise duty on tobacco products
Excise duty rates on various tobacco products will increase from March 2025:
- Cigarettes: +25%(PLN 345/1000 pcs).
- Smoking tobacco: +38%(PLN 260.14/kg)
- Cigars and cigarillos: +25% (PLN 655/kg)
- Novelty products: +50% (PLN 565.52/kg)
- Liquid for electronic cigarettes: +75% (PLN 0.96/ml)
Summary
The year 2025 brings significant changes that require attention and adaptation, both from entrepreneurs and from large groups of companies. It is therefore worth familiarising yourself with the new regulations and, if necessary, updating your accounting systems and internal procedures. This will make it easier to meet the new requirements and avoid potential sanctions.
Any questions? Get in touch with us
