Deliveries under the watchful eye of fiscal authorities

The Ministry of Finance launched yet another weapon targeted at companies involved in tax schemes. Movements of certain goods, such as denatured alcohol, liquid fuel and dried tobacco, will be subject to mandatory registration and tracking. All such deliveries are to be reported online. The new online tracking system will allow tax authorities to efficiently and effortlessly monitor and verify whether a given shipment is carried out lawfully.

The government is expecting the new regulation will add 1.4 billion PLN to the state budget by the end of next year, and around 6.5 billion PLN by 2026. The act on the system of monitoring road transport of goods, which came into force on 18 April, introduced substantial penalties for failure to report a shipment of goods or providing untrue delivery details. Fine amount depends on the value of the unreported delivery, but cannot be lower than 20,000 PLN.

Companies will fall under an obligation to report their delivery if a given shipment exceeds 500 litres of fuel. Some MPs and entrepreneurs expressed an opinion that this threshold is set too low and that the new law will affect a substantial number of small companies. In Poland, there are currently around 150 thousand enterprises that will need to follow the new legal provisions. However, there are entities that will be exempted from mandatory shipment tracking: Polish armed forces, NATO forces and Partnership for Peace.

Registration of shipments is done online, in the SENT system. In order to do that, one needs to have access to the PUESC, or Tax and Customs Electronic Services Platform. Shipments will be controlled by Customs officials, Road Transport Inspection inspectors and Border Patrol.

The main goal of the new act is increasing collection of due taxes and fighting white collar crime. Before 30 April 2017, breaching the new provisions will not result in a penalty. This is so that companies learn about the legal changes and get used to using the new reporting system.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.