The year 2025 will bring several significant legislative changes that directly affect how businesses operate in Poland. Among the most notable updates are:  

• the ability to amend tax returns after a tax inspection,  
• an increase in the VAT exemption threshold,  
• and the introduction of a new Polish Classification of Goods and Services – PKWiU 2025.  

In this article, we explain each of these reforms and how to prepare your business for what is ahead.  

Amending tax declaration after an inspection 

On June 11, 2025, the Polish Sejm approved amendments to the VAT Act and the Act on the National Revenue Administration. If it is signed by the President, the entrepreneur will be able to:  

• submit a corrected tax declaration either during or after a tax inspection,  
• rectify only part of the identified irregularities, without accepting all of the Tax Office’s claims,  
• submit your initial tax return within 14 days of the start or conclusion of a tax inspection – clarifying previous legal uncertainties.  

This is a major improvement for both business owners and accounting firms, offering greater flexibility and the ability to negotiate with tax authorities.  

VAT exemption limit increased to PLN 240,000 

A proposed amendment to the VAT Act is aimed to raise the exemption limit from PLN 200,000 to PLN 240,000.  

If adopted:  

• businesses earning up to PLN 240,000 would not be required to register as VAT payers,  
• the change would take effect on January 1, 2026,  
• the Ministry of Finance estimates that around 19,000 businesses could benefit from this increase.  

This would be a significant cost saving and simplification for freelancers and microbusinesses.  

New classification for goods and services  

Another major reform affects bookkeeping and reporting. The new PKWiU 2025 will replace the current 2015 classification system, aligning Polish standards with international ones, including:  

• CPC Rev. 3.0 (UN classification),  
• CPA Rev. 2.2 (EU classification).  

Key changes include:  

• a more detailed code structure (XX.XX.XX),  
• harmonization with global statistical and tax classification systems,  
• the need to update bookkeeping systems, invoices, VAT records, JPK files, and GUS reports to reflect the new codes.  

The classification will take effect once approved by the Council of Ministers, with implementation expected in Q3 2025.  

What do these changes mean?  

All three reforms – tax return corrections, higher VAT exemption limits, and PKWiU 2025 – will require:  

• updated accounting procedures,  
• revised company documentation,  
• close cooperation with accounting firms. 

To sum up, it is essential to start preparing now to avoid reporting errors or legal misunderstandings.  

If you need additional support in accounting and hr &payroll services contact us!

Text based on: INFORLEX