Newsletter IC&PARTNERS POLAND – 2026-06
Limitations on the reduction of penalty points for drivers
We inform you that from 3 June 2026 the rules for the reduction of penalty points through the courses organized by the Provincial Traffic Centers (WORD - Wojewódzkie Ośrodki Ruchu Drogowego) will change.
Drivers will be able to continue to reduce the points accumulated by participating in remedial courses, but the reduction will only be possible for certain infringements. The detailed list of violations concerned is defined by a new regulation of the Ministry of the Interior.
The points awarded for particularly dangerous road safety offences, including those involving pedestrians and numerous violations of the rules on overtaking, cannot be reduced.
Transport companies are recommended to inform their drivers about the new provisions and the list of offences that allow for the reduction of points.
Compensation for work done during the feast of Corpus Christi
We remind you that this year the feast of Corpus Christi falls on June 4th. Employees working during a holiday must be granted another day off within the reference period set by the company, regardless of the number of hours worked.
If it is not possible to grant the compensatory rest day, the worker is entitled to an increase equal to 100% of the salary for each hour worked during the holiday. Hours in excess of normal working hours are also subject to the rules laid down for overtime.
Extension of the reduction of VAT and excise duties on fuels until 15 June 2026
The Government has extended the application of reduced VAT and excise duty rates on fuels until 15 June 2026. VAT on petrol, diesel and some biofuels remains fixed at 8%.
Operators who market fuel must comply with the obligation to charge prices not exceeding the maximum prices published in the Polski Monitor. Violation of this obligation can result in fines of up to PLN 1 million.
Approval of the financial statements for the year 2025
We remind you that companies whose financial year coincides with the calendar year must approve the 2025 financial statements by 30 June 2026.
After approval, the financial statements must be filed with the competent authority (National Judicial Register - KRS or Director of the National Tax Administration - KAS). Failure to approve prevents the distribution of profits and the payment of dividends, among other things.
Deadline for the declaration of exemption from the preparation of the 2025 financial statements
We remind you that general partnerships set up by natural persons and professional companies that are not required to carry out ordinary accounting must submit a declaration to the KRS certifying the absence of the obligation to prepare and file the financial statements for 2025.
The declaration must be submitted exclusively in electronic format via the Judicial Registers Portal (PRS) by 30 June 2026.
New version of the e-Urząd Skarbowy application
The Ministry of Finance has made available the new version of the e-Urząd Skarbowy 2.0 mobile application, which simplifies the management of tax practices via smartphone. Users can customize the home screen by creating shortcuts to frequently used features.
Through the application, you can submit declarations and requests to the tax office, make tax payments, check the history of declarations and monitor the status of the documents sent. Users who have subscribed to electronic correspondence can also receive official communications and tax certificates directly on their phone.
The new version also includes a section dedicated to what's new and allows faster access to personal tax information.
ORD-IN, WN-CFR and INF-FO: new forms available in the e-Tax Office
New modules have been made available in the e-Urząd Skarbowy:
ORD-IN – request for individual tax interpretation;
WN-CFR – request for tax residence certificate;
INF-FO – communication relating to the choice or modification of the tax regime.
A new feature has also been introduced that allows entrepreneurs to quickly check the tax regime registered with the National Tax Administration (KAS) for the years 2025 and 2026.
Verification of the legal situation of real estate via the mObywatel app
The new "Real Estate Registers" service has been introduced in the mObywatel application, which allows quick access to information relating to the properties owned. Users can check the land register number and the most important data relating to the legal situation of the property.
Through the app it is also possible to request full or partial copies of the register, extracts of specific sections and certificates of closure of the register. Documents can be requested, paid for and received directly on the smartphone, significantly speeding up real estate buying and selling operations.
Incorrect VAT number of the customer on the invoice – clarifications from the Ministry of Finance
The Ministry of Finance has clarified that, in the event that an invoice is issued with an incorrect VAT number of the customer, it is necessary to issue a credit note that completely resets the invoice and subsequently issue a new invoice with the correct data.
The credit memo must be accounted for in the same fiscal period as the original invoice, as the error already existed at the time the document was issued. This method of correction avoids the risk of tax debts and the application of interest related to VAT.
IC&Partners Poland S.A.
Plac Powstańców Warszawy 2a
00-030 Warszawa
Tel: +48 22 828 39 49
Fax: +48 22 827 78 91
info@icpartnerspoland.pl
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