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News

Tax authorities change approach to contractual penalties – favorable interpretation by the Head of the National Revenue Administration

The tax treatment of contractual penalties has long been one of the most disputed areas in CIT practice. Although the regulations themselves remain unchanged, their interpretation continues to evolve—recently, increasingly in favor of taxpayers.   In March 2026, the Head of the Polish National Revenue Administration revised an unfavorable interpretation concerning a contractual penalty for […]
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Sale of land plots and VAT – when the exemption does not apply

The sale of real estate is classified as a supply of goods for consideration under the Polish VAT Act. As a rule, this applies to both developed and undeveloped land. However, the regulations provide for a VAT exemption, provided that the conditions set out, inter alia, in Article 43(1)(9) of the VAT Act are met. […]
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Employee Children’s Education and Tax Deductibility – Position of the Polish Tax Authority (KIS)

The individual ruling issued by the Director of the National Tax Information (KIS) on 3 December 2025 (ref. 0111-KDIB2-1.4010.460.2025.1.KW) concerns the classification of expenses incurred by an employer for financing educational courses for employees’ children as tax-deductible costs.   In light of the growing importance of non-wage benefits in corporate HR policies, this ruling is […]
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