Tax changes 2025 – what should you keep in mind?
- INSIGHT, Trochę o CIT, Trochę o VAT
- 2 minuty
A number of significant and, in some cases, even revolutionary changes introduced in the tax legislation from 2025 require taxpayers to prepare carefully for their proper implementation.
Particular attention is required to review the fixed asset records for real estate tax declarations and to adapt their classification to the new definitions. Taxpayers should also adapt their financial and accounting systems to ensure complete data for JPK_CIT filings.
It should also be noted that the provisions on the global minimum tax, while well-intentioned, may negatively impact Poland’s investment attractiveness and lead to capital flight. In this respect, it seems necessary for the government intervention to mitigate the negative effects of increased tax burdens is necessary, especially considering the additional domestic minimum CIT settlement for 2024.
On the other hand, changes such as cash basis PIT, reduced health contributions, increased accounting thresholds, and VAT exemptions are beneficial for taxpayers, potentially reducing burdens and improving financial liquidity. However, most are voluntary and mainly target small businesses.
It should be noted that the lack of a grace period, the cumulative work for year-end closing, and the need to adapt records to new regulations will make the end of 2024 and the beginning of 2025 a very intensive period for many taxpayers. In addition to increased tax burdens, taxpayers will be forced to incur additional expenditures for compliance. This in turn leads to the conclusion that the effects of these changes will mainly benefit the tax authorities.
Summary
When comparing the amount and complexity of the regulations imposing new tax and reporting obligations on taxpayers with the scale of the preferences offered, one can clearly see a significant disproportion. From year to year, it can be observed not only an increase in the amount of tax burdens, but also a change in the interpretation of tax regulations to a more pro-fiscal one. As a result, this trend may lead to a situation where running a business in Poland will no longer be profitable for investors.
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For #MORE information on the tax changes, see our Tax Alert >> https://www.mddp.pl/tax-changes-2025/.
In addition to tax changes, it is also worth keeping in mind other tax topics that may pose challenges for entrepreneurs. With this in mind, we invite you to read the ‘Tax Hit List 2025’. It is a compilation of the most important tax issues that will most strongly shape economic and business reality in 2025.
Find out #EvenMore>> https://www.mddp.pl/tax-hit-list-2025/.
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Senior manager | Tax adviser
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