TaxPress
23.07.2026
DMS TaxPress No. 27/2026
In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.
Topics include, amongst others: Detailed
information and discussions of individual articles can be found in the attached issue.
- Tacit resolution of administrative matters – The President has signed a bill extending the application of the institution of tacit resolution. In many proceedings, the absence of a decision by the authority within the statutory time limit will mean that the application by a citizen or business is automatically granted, including in tax, environmental and business matters.
- Fraudulent acquisition of goods and corporation tax – The Supreme Administrative Court has ruled that a business does not have to recognise taxable income arising from fraudulently acquired goods if it is not possible to effectively recover payment from the specific counterparty.
- Historical invoices in KSeF – the Director of the National Tax Information Service (KIS) has ruled that historical invoices sent to KSeF in error must be corrected ‘to zero’. Otherwise, the business may be required to repay the VAT shown on them.
- Foreign tax refunds and PIT in Poland – The Provincial Administrative Court in Gdańsk confirmed that a taxpayer who has previously deducted tax paid abroad and subsequently received a refund must add the refunded amount to the tax due in Poland for the year in which the refund was received.
information and discussions of individual articles can be found in the attached issue.