On October 15, the President signed the act amending the Personal Income Tax Act and the Corporate Income Tax Act. The amendment of September 18, 2026, limits some of the obligations related to transfer pricing reporting and changes the tax consequences of certain payments made by entrepreneurs. Some of the new solutions will come into effect on January 1, 2027.
The aim of the amendment is to reduce some administrative burdens, which is part of broader deregulation efforts. The changes focus on two main areas: transfer pricing and payment settlement rules.
Changes in obligations related to the TPR information
One of the areas of change is transfer pricing. The amendment repeals the obligation to include a statement in the TPR information confirming that the local transfer pricing documentation has been prepared in accordance with the actual state of affairs and that the transfer prices covered by the documentation were established on terms that would have been agreed upon by unrelated entities.
Additionally, the change will introduce the possibility of signing the TPR information return based on a power of attorney to sign electronically submitted declarations, granted in accordance with the Tax Ordinance
Moreover, for micro and small enterprises, the amendment will eliminate the requirement to report general financial information of the entity in the TPR information. The scope of data reported will also be changed, but only for specific controlled transactions that benefit from the exemption from the obligation to prepare local transfer pricing documentation.
Although the proposed changes to the TPR information include the removal of the management board statement, the exemption for micro and small enterprises from reporting general financial indicators, and revisions to the scope of data reported for controlled transactions exempt from the local transfer pricing documentation requirement, this does not diminish the importance of the TPR information itself. In recent years, we have observed the growing role of data reported in the TPR information as one of the primary sources used by the tax authorities to identify areas requiring further review. Analytical tools enabling comparisons of data reported by taxpayers across years, industries and transaction categories are also becoming increasingly important. In practice, this means that the quality, consistency and defensibility of the information disclosed in the TPR information remain crucial and, in many cases, may be even more important than the formal compliance obligations themselves.
The new rules concerning TPR information will apply to information returns submitted for the tax year beginning after December 31, 2025. The existing executive regulations concerning TPR information will remain in force until the new regulations enter into force, but no longer than until June 30, 2027.
Changes in Payment Settlements
The amendment comprehensively changes the PIT and CIT consequences associated with the method of settling liabilities. As of January 1, 2027, the relevant sanctions will be repealed.
Expenses will no longer be excluded from tax-deductible costs solely because payment was made to an account not included in the list of VAT taxpayers (the so-called “white list”) or because the mandatory split payment mechanism was not applied.
The PIT and CIT sanctions applicable to entities participating in factoring or similar arrangements will also be repealed as they require revenue to be recognized when payment is made without using a payment account or to an account not included in the white list.
However, the sanctions provided for in the Tax Ordinance—joint and several liability for a counterparty’s VAT arrears where payment is made to an account not included in the white list—and in the VAT Act—an additional tax liability for failure to apply the mandatory split payment mechanism—will remain in force, as the legislature considers them sufficient preventive measures.
It should be remembered, however, that the key rule governing the method of payment remains unchanged: a taxpayer will still be unable to deduct an expense to the extent that payment for a transaction exceeding PLN 15,000 is made without using a payment account.
When will the changes come into effect?
As a rule, the act will enter into force 14 days after its promulgation. The changes concerning the tax settlement of payments will become effective on January 1, 2027. The current provisions will apply to receivables and payments resulting from invoices issued before this date.
The changes in obligations related to the TPR information, however, will apply to information returns submitted for tax years beginning after December 31, 2025.
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