Changes in Taxes 2026: Health Insurance, KSeF, JPK_CIT, PIT Thresholds
Summary of Upcoming Changes for Polish Businesses (2025-2026)
This text outlines several key changes impacting Polish businesses, primarily concerning taxes, reporting, and invoicing.Here’s a breakdown:
1. KSeF (National e-Invoicing System):
* While not legally mandatory for all yet, access to KSeF is becoming practically mandatory. Businesses will need access to download invoices from larger suppliers, effectively forcing widespread adoption faster than the official rollout schedule.
2. Health Insurance Premiums:
* A planned reform was vetoed, meaning the minimum health insurance contribution for entrepreneurs is increasing substantially.
* The contribution basis returns to 100% of the minimum wage (from 75%).
* The minimum wage increases from PLN 4,666 (2025) to PLN 4,806 (2026).
* This results in a 37.3% increase in the minimum monthly contribution, rising from PLN 314.96 to PLN 432.54 in 2026.
* This will disproportionately affect micro-entrepreneurs with low incomes.
3. JPK_CIT Reporting:
* The obligation to submit JPK_CIT (Corporate Income Tax Joint File) is expanding.
* January 1,2026: all companies paying CIT and obligated to submit JPK-VAT will need to submit JPK_CIT.
* After December 31, 2026: JPK_CIT reporting becomes mandatory for all CIT taxpayers, including family foundations.
* This provides the Ministry of Finance with detailed insight into company finances before annual settlements, potentially increasing inspection efficiency.
* Businesses will need to update accounting systems and processes.
4. VAT Exemption Limit:
* The limit for personal VAT exemption is increasing to PLN 240,000 of annual sales (excluding VAT) from the current PLN 200,000, effective January 1, 2026.
* This applies to most taxpayers using the personal exemption, except those providing services excluded by Art.113 section 13 of the VAT Act (e.g., advisory, legal services).
Overall Impact: These changes represent a significant increase in administrative burden and costs for many Polish businesses, especially smaller ones. Businesses need to prepare for these changes by updating their systems, processes, and financial planning.