Newsletter

Dear Readers,

 

In the October edition of our newsletter, we highlight changes in the taxation of post-lease company car sales, as proposed by the Ministry of Finance. We also draw attention to an important Supreme Court ruling concerning the protection of fixed-term employees approaching retirement age. Finally, we also present the most important changes that await entrepreneurs in 2026 in connection with the entry into force of KSeF.

 

Enjoy your read,

WBW Team

 

 

 

New tax rules for the sale of cars after leasing from 2026?

Daria Pawlak, lawyer

Sebastian Michalak, senior lawyer 

 

Current legal situation

 

The Ministry of Finance is working on a draft law aimed at tightening taxation on the sale of cars purchased under a lease. The current regulations allow entrepreneurs to avoid taxation on the sale of such a car if they do so by donating it to a close relative from the so-called zero inheritance and gift tax group. If the car is sold within 6 months of the donation, the income generated from the sale is not subject to taxation.

 

Proposed changes

 

The amendment to the PIT Act is intended to extend the required period that must elapse from the gratuitous acquisition of movable property in order to benefit from the tax exemption on income from its sale to 3 years. This means that a person who receives a vehicle as a donation from an entrepreneur buying a car from a lease will have to wait 36 months for its sale to be exempt from income tax.

 

The new taxation rules will apply to movable property donated after 31 December 2025. For items donated before the end of 2025, the existing rules will apply.

 

Legislative work on the draft is ongoing under number: UD116.

Important Supreme Court ruling on pre-retirement protection for fixed-term employees
(Supreme Court resolution III PZP 6/24)

Aleksandra Urbańska, senior lawyer

 

In a resolution of seven judges dated 30 September 2025, the Supreme Court ruled that the pre-retirement protection provided for in Article 39 of the Labour Code (KP) also applies to employees hired under fixed-term employment contracts, even if the term of their contracts expires before the employee reaches retirement age.

 

The case concerned an employee who was employed by a company under a fixed-term contract. His employment contract would have expired before he reached retirement age. The employer decided to terminate the contract early due to a decline in the number of orders at the company. The termination took place when the employee was less than 4 years away from reaching retirement age (currently, the retirement age in Poland is 65 for men and 60 for women).

 

In light of this case, the question put to the Supreme Court was: Does the prohibition of termination under Article 39 of the Labour Code also apply to fixed-term employment relationships where the contract was concluded for a period ending before the employee reaches retirement age?

 

In practice, the question was whether pre-retirement protection covers cases where an employer terminates a fixed-term contract before its natural expiry, in a situation where the expiry date itself falls before the employee reaches retirement age.

 

In the existing case law and doctrine, there were two main (contradictory) views: (1) the restrictive view: the prohibition of termination under Article 39 of the Labour Code does not apply to fixed-term contracts which would have expired before the employee reached retirement age anyway; (2) the expansive view: protection covers all employment relationships, regardless of when the contract was originally supposed to end.

 

In the resolution in question (ref. III PZP 6/24), the Supreme Court opted for the broad interpretation. It stated that pre-retirement protection also covers fixed-term contracts, even if their expiry date falls before the employee reaches retirement age.

 

Two dissenting opinions were submitted to the resolution (which means that there was some disagreement among the judges). The resolution was not given the force of law. 

 

 

 

Mandatory National e-Invoice System from 2026

Antonina Godlewska, paralegal

 

On 27 August 2025, the President of the Republic of Poland signed an amendment to the VAT Act, which introduces a mandatory National e-Invoice System (KSeF). This is another step towards the digitisation of tax settlements, which will significantly change the way entrepreneurs issue and receive invoices.

 

Entry into force of the Act

According to the Act, the obligation to use KSeF will be introduced in three stages. From 1 February 2026, it will apply to companies that achieved sales exceeding PLN 200 million in 2024. From 1 April 2026, the obligation will cover other VAT taxpayers. The legislator has provided for an exception for the smallest companies – micro-entrepreneurs with monthly sales not exceeding PLN 10,000 gross will be able to continue to issue invoices outside the system until the end of 2026.

 

Effects of the amendment

The new regulations also provide for simplifications and transitional mechanisms. First of all, taxpayers using KSeF will be able to count on a reduction in the VAT refund period from 60 to 40 days. In addition, in the event of technical problems, it will be possible to issue invoices offline and transfer them to the system at a later date. Until the end of 2026, no penalties will be imposed for irregularities resulting from the implementation of the new solution. Importantly, invoices will be stored in KSeF for 10 years, which will significantly simplify archiving obligations on the part of taxpayers.

 

The implementation of KSeF is intended, among other things, to tighten up the VAT system. On the other hand, for many companies this means having to reorganise their invoicing processes and adapt their IT systems.