Tax changes for 2023 in corporate income and VAT tax
January 2023
The year 2022 was the first fiscal year when the regulations under the so-called the Polish Deal program were introduced. The adopted regulations were very extensive, they modified many existing tax rules, as well as introduced new taxes.
In October 2022, a bill introducing further amendments to the CIT Act and other laws was adopted. The bill modified some of the solutions introduced in Polish Deal. Apart from the exceptions set out in the Act, it is due to come into force on 1 January 2023, with some of the changes applying to earlier periods. Below we present the CIT and VAT amendments that in our opinion deserve your attention.