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The beginning of the year traditionally brings a number of significant changes in the law, particularly tax law. 2026 will be no different: as early as 1 January, we will see changes to tax limits for passenger cars, an increase in the VAT exemption threshold, an extension of the JPK_CIT obligation, changes to the revenue and expense ledger (KPiR), and new powers for the National Labour Inspectorate. 2026 will also be the first year of mandatory KSeF for all businesses operating in Poland. Read on and prepare for the upcoming changes!
Mandatory KSeF (National e-Invoicing System) – 2026, the first year of the compulsory invoicing revolution
Although this is not strictly a tax change, we cannot start anywhere else. We know that it causes businesses the most stress at the end of the year and presents a considerable challenge for many.
We are, of course, talking about the widespread introduction of mandatory KSeF, the National e-Invoicing System. This nationwide system represents a real revolution in invoicing and will become compulsory in 2026 on the following dates:
- From 1 February 2026 for large businesses whose gross sales in 2024 exceeded PLN 200 million;
- From 1 April 2026 for all other businesses (except microbusinesses whose monthly gross sales do not exceed PLN 10,000, which may defer the obligation to issue invoices through KSeF until the end of 2026).
We recommend using the time remaining before mandatory KSeF is introduced to analyse company invoicing processes, adapt existing systems to KSeF, train staff and carry out appropriate tests.
Increase in the VAT exemption threshold from 2026
Turning to strictly tax-related changes, let us start with something positive...
Following the Act amending the Value Added Tax Act, passed on 24 June and signed by the President on 3 July this year, a new VAT exemption threshold will apply from 1 January 2026.
Article 113 of the VAT Act, which regulates this matter, will change by replacing PLN 200,000 with a new amount of PLN 240,000. This is the first such update in nine years and may particularly please small businesses looking for ways to make running their business easier.
VAT exemption is indeed a considerable simplification, meaning, among other things:
- No need to account for VAT (including keeping VAT records and submitting JPK_VAT files);
- Avoiding potential errors and penalties for incorrect or late settlements;
- Simpler accounting and the possibility of reducing related costs.
It is particularly important to mention that these changes will also cover businesses whose sales this year exceeded PLN 200,000 but did not exceed PLN 240,000. Therefore, even exceeding the current threshold in 2025 may mean there is no need to register as a VAT taxpayer in 2026.
Changes to tax limits for passenger cars (a reduction in the existing PLN 150,000 limit for most combustion-engine cars)
On 1 January 2026, the rules for accounting for tax costs relating to passenger cars will also change.
The two current limits (PLN 225,000 for electric and hydrogen cars and PLN 150,000 for other passenger cars) will be replaced by the following three:
- PLN 225,000 for electric and hydrogen cars;
- PLN 150,000 for cars with CO₂ emissions below 50 g/km;
- PLN 100,000 for vehicles with CO₂ emissions of 50 g/km or more.
This means that, from the beginning of next year, buying a combustion-engine car with CO₂ emissions of 50 g/km or more will allow only PLN 100,000 of its value to be included in tax-deductible costs.
The only good news is that the changes will not affect insurance premiums. The ability to account for fuel expenses and other vehicle operating costs also remains unchanged.
JPK CIT mandatory for most businesses keeping full accounting books
In 2025, the JPK_CIT reporting obligation applied only to the largest CIT taxpayers (whose previous year's revenue exceeded EUR 50 million) and tax capital groups. We wrote about this almost a year ago when describing tax changes that came into force at the beginning of 2025.
2026 is the year in which this obligation will be extended to most taxpayers keeping full accounting books.
Changes to the regulations concerning KPiR
From the beginning of next year, the revenue and expense ledger will, as a rule, have to be kept using computer software. This means (with a few minor exceptions) a final departure from the paper format still used by some businesses. Continuing to keep books without computer software (which will be possible only in certain cases) will require the ledger to be bound and its pages numbered.
This follows from the adopted Regulation of the Minister of Finance and Economy of 6 September 2025 on maintaining the tax revenue and expense ledger, which will enter into force on 1 January 2026.
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New powers for PIP: automatic conversion of mandate and B2B contracts into employment, remote inspections and higher maximum fines
We have already discussed next year's employment law changes in a separate article entitled “Mandate contract or employment? New employment law from 2026.”
However, the realities of hiring will change so significantly from 1 January 2026 that we need to highlight this once again.
This primarily concerns new powers for inspectors from the National Labour Inspectorate, who will be able to issue administrative decisions converting a civil-law contract into an employment contract from next year (provided, of course, that the employment relationship examined has the characteristics typical of an employment contract). These decisions will be immediately enforceable, meaning that a person hired under a mandate contract or B2B contract will immediately become an employee with all associated rights (to leave, overtime pay and protection of working time).
In addition, maximum fines for breaches of employment law will increase (to as much as PLN 60,000), and remote inspections will become possible.
Other significant changes in 2026 (new regulations, changes in taxes and contributions, and planned changes)
In addition to the changes described above, the following must also be mentioned in the context of 2026:
- An increase in ZUS contributions resulting from the rise in the minimum wage and the end of the relief used to calculate the minimum health insurance contribution for businesses using flat-rate income tax, the tax scale or the tax card (in 2025, the minimum health contribution was calculated using just 75%, rather than 100%, of the minimum wage, which will no longer apply from 2026);
- Changes to the revenue limit for unregistered activity (on 1 January 2026, the existing monthly limit will be replaced by a quarterly limit of 225% of the minimum wage);
- New tax and accounting thresholds resulting from the conversion of euro-denominated thresholds at an exchange rate lower than last year's (PLN 4.2586):
- Up to PLN 8,517,200 (EUR 2,000,000) in revenue for eligibility for lump-sum taxation;
- Up to PLN 851,720 (EUR 200,000) in revenue for quarterly lump-sum tax payments;
- Up to PLN 8,517,000 (EUR 2,000,000) in revenue to retain small CIT and PIT taxpayer status;
- From PLN 10,646,500 (EUR 2,500,000) in revenue for the obligation to keep accounting books;
- An increase in CIT for banks from 19% to 30%.
There are also at least several changes that were intended, and could hypothetically still, come into force in 2026, but are still being considered by parliament or awaiting the President's signature.
These include:
- An increase in the cash-basis PIT threshold from PLN 1 million to PLN 2 million;
- An increase in excise duty on alcohol;
- An increase in the sugar levy;
- An increase in tax on winnings from competitions, games and betting;
- A reduction in the tax on copper and silver;
- Simplification of depreciation rules for internally produced fixed assets;
- The ability to deduct the cost of purchasing securities compulsorily redeemed by the Bank Guarantee Fund;
- The possibility of restoring the six-month deadline for reporting the acquisition of assets in order to avoid inheritance and gift tax;
- An amendment to the Tax Advisory Act.
We already know, however, that the announced changes limiting the use of IP Box relief, tightening Estonian CIT rules, changing the taxation of family foundations or increasing the lump-sum tax rate for services provided to related parties will definitely not come into force on 1 January 2026 (that is, some of the changes we discussed some time ago in the article “Planned amendments to the Personal and Corporate Income Tax Acts – the 20 most important proposals from 2026”).
If you found this article interesting, explore our tax advisory services and read how we can help you:
Summary
Mandatory KSeF, an increase in the VAT exemption threshold, changes to tax limits for passenger cars, an extension of the JPK_CIT obligation, changes to KPiR and new PIP powers are just some of the changes awaiting businesses in 2026.
Other significant changes certainly include higher ZUS contributions and new tax and accounting thresholds resulting from the conversion of euro-denominated thresholds at an exchange rate lower than last year's.
There are also at least several changes that may still come into force in 2026 but are currently being considered by parliament or awaiting the President's signature. These include an increase in the cash-basis PIT threshold and simplification of depreciation rules for internally produced fixed assets.
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