Minimum hourly rate under a contract of mandate – PLN 30.50 gross per hour of work
As of 1 January 2025, the minimum wage is PLN 4,666 gross
“Holidays” from Social Security contributions.
In 2025, as in 2024, an entrepreneur, under certain conditions, may apply to the Social Insurance Institution (ZUS) for non-payment of social insurance contributions in one month of the year.
Cash method in PIT
PIT to be paid when an invoice is paid. In 2025, there is an additional voluntary method of recognising tax revenue when an invoice is paid. The cash method in PIT involves accounting for revenue on the date of payment of the invoice and for tax-deductible expenses on the date of payment of the liability, but no earlier than on the date the expense is incurred. This is a solution for entrepreneurs with low revenue and, in addition, the entrepreneur must inform the Tax Office in advance about the application of this revenue recognition procedure
5. VAT exemption in Poland for taxpayers from another EU country – Small companies from the EU may also be exempt from VAT in Poland
As of 1 January 2025, a taxpayer with a seat of economic activity in the territory of an EU Member State may benefit from a subjective VAT exemption. Under the following conditions.
1) the total annual value of supplies of goods and services made by the taxpayer in the given tax year and home country did not exceed EUR 100,000 in the previous or current tax year;
2) the value of sales to that taxpayer in Poland, exclusive of tax, did not exceed in the previous or current tax year the amount of PLN 200,000 (at the commencement of sales, the limit is calculated proportionally to the period of activity conducted during the year);
3) the taxpayer does not perform in the territory of Poland the supplies of goods or provision of services excluded from the exemption (referred to in Article 113(13) of the above Act).
Place of supply of services for online admission services.
Under the rules in force until the end of 2024, the place of supply for services of admission to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, and ancillary services related to services of admission to such events, provided to the taxpayer, was the place where the events actually took place.
According to the new rules, for such services – where attendance at these events is virtual – the general rule for determining the place of supply therefore applies, o The place of supply of such services is therefore the place where the recipient taxable person has established his business.
JPK – CIT submitting to the tax office
From 2025, the largest companies will have to keep and send electronic ledgers, records and lists to the tax office in a way that will enable them to file JPK CIT. In subsequent years, this obligation will be extended to all CIT taxpayers.
The reporting, laboriously referred to as JPK_CIT because it will in future also cover PIT taxpayers, is referred to as JPK_PD comprising five structures:
1) JPK_KR_PD – ledger,
2) JPK_ST_KR – fixed and intangible asset register (for taxpayers submitting JPK_KR_PD),
3) JPK_PKPIR – tax revenue and expense ledger,
4) JPK_EWP – revenue register,
5) JPK_ST – record/list of fixed and intangible assets (for taxpayers submitting JPK_PKPIR or JPK_EWP).
8. Changes in the property tax From 2025 New definitions of buildings and building structures.
New definition of a building – the Act introduces its own definition of the term ‘building’ without reference to non-tax legislation (construction law) and also specifies the category of objects qualified as buildings in the Local Taxes and Fees Act
New definition of a building
It was also decided to introduce an autonomous definition of the term ‘building’ without reference to non-tax provisions.
Changes to the taxation of garages in residential buildings
Pursuant to the amendment to the Local Taxes and Fees Act, from 1 January 2025, premises intended for the storage of vehicles in a residential building must also be considered as a residential part of the building.
WThe introduction of the amendment in this respect was due to the obligation of the legislator to adjust the provisions to the judgment of the Constitutional Tribunal of 18 October 2023, ref. SK 23/19. The Constitutional Tribunal ruled on the property taxation of garages and parking spaces located in residential buildings.
Global equalisation tax – Global minimum tax
On 1 January 2025, Polish legislation implementing the global equalisation tax resulting from the EU directive (Pillar II) came into force. The legislation will cover groups with consolidated revenues of more than €750 million per annum in two of the previous four financial years. A company will pay the top-up tax if its effective tax rate (ETR) is below 15 per cent.
The introduction of the top-up tax is aimed at eliminating the tax practices of multinational companies that allow them to shift profits to countries where they are subject to no or very low taxation.
E-delivery mandatory from 1 January 2025. E-Delivery is a new form of the currently known ‘registered letter’
For it to be feasible, the sender (public entity) and the recipient (individual, company) must have an e-Delivery address.
In addition to public entities, some non-public entities will also be covered by the obligation to use e-Guarantees. This obligation is imposed by the Act on:
entrepreneurs, i.e. non-public entities entered both in the Register of Entrepreneurs of the National Court Register (KRS) and in the Central Register and Information on Business Activity (CEIDG),
persons exercising the profession of an advocate, legal adviser, tax adviser, restructuring adviser, patent agent and notary. These persons will be obliged to use e-Delivery from 1 January 2025.
Entrepreneurs newly registering in CEIDG or KRS in 2025 will have to use e-Delivery from the beginning.
Companies registered in the Register of Entrepreneurs of the KRS before 1 January 2025 will be obliged to have an address for e-Deliveries within 3 months of 1 January 2025, i.e. on 1 April 2025 at the latest.
Other CEIDG entrepreneurs (i.e. those entered in CEIDG before 1 January 2025, who did not apply for a change of entry from 1 July 2025 until 30 September 2026) will be obliged to obtain an entry of the address for e-Deliveries in the electronic address database by 30 September 2026.