In this article, we present the key tax changes that every entrepreneur should be aware of to effectively adapt their business to the new regulations.
From 1 January 2025, entrepreneurs can account for income tax using the cash method, meaning that tax is charged only when payment is actually received from the contractor, rather than when the invoice is issued.
This method is available to sole proprietors taxed under the progressive scale, flat tax, IP BOX rules, or a lump-sum tax on registered revenues, provided that they:
Read more: Cash-based PIT – draft law adopted | Crowe Poland
The amendment simplifies how health insurance contributions are calculated for entrepreneurs. One of the key changes is the exclusion of revenue from the sale of fixed assets and intangible assets from the contribution base. This aims to simplify tax obligations and reduce financial burdens for businesses.
According to the new regulations, the contribution base:
Read more: Health insurance contribution for entrepreneurs – government bill update | Contract Administration
From 1 January 2025, corporate income taxpayers with revenues exceeding €50 million must maintain accounting records exclusively in electronic form and submit them to the tax office after the tax year in JPK-CIT format, within the deadline for filing the CIT-8 tax return.
The new obligations will be implemented gradually, following the Ministry of Finance’s schedule:
Read more: Digitalization of accounting documentation in CIT – changes from January 1, 2025 | Crowe Poland
From 1 January 2025, the revenue threshold requiring full accounting has increased. Sole proprietors, partners in civil partnerships, general partnerships of individuals, and professional partnerships must maintain accounting records if their revenue equals or exceeds €2.5 million.
Until the end of 2024, this threshold was €2 million.
Raising the threshold is beneficial for businesses, as more companies will be able to use simplified accounting methods, such as revenue and expense ledgers. The primary goal of this change is to reduce administrative burdens for smaller businesses, saving them time and money.
Notably, the new regulations came into effect on 1 January 2025 and apply to financial years starting after 31 December 2024.
Read more: Tax threshold changes in 2025 – what does this mean for businesses? | Crowe Poland
In 2025, amendments to property tax regulations clarify key definitions such as "building" and "structure." As a result, entrepreneurs were given the option to extend the deadline for filing the DN-1 declaration until 31 March 2025.
To gain additional time for submitting the declaration, a written notification had to be submitted to the mayor or city president by the end of January 2025. If the notification was submitted, the taxpayer calculates and pays property tax instalments for Q1 2025 based on the average monthly tax amount for 2024:
Read more: Changes in property tax – businesses must act quickly | Crowe Poland
From 1 January 2025, small businesses can benefit from VAT exemptions in other EU countries. Polish companies operating in other EU member states will have this option under local conditions, while foreign companies operating in Poland must comply with Polish regulations.
To qualify for the exemption, businesses must:
Small businesses will submit quarterly reports to the tax administration of their home country.
Once any of these limits are exceeded, the business loses the exemption.
Read more: VAT exemption for small businesses in the EU – draft regulations | Crowe Poland
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