Back to insights
Tax updates

Requests for an SME Ombudsman to calculate the health contribution adopted by the Extraordinary Commission on the evolution of codifications

9 February 2022 amendments supported by the Ministry of Finance regarding the provisions of the calculation of the health contribution for the…

9 February 2022 amendments supported by the Ministry of Finance regarding the provisions of the calculation of the health contribution for the…

9 February 2022 amendments supported by the Ministry of Finance on the provisions of the calculation of the health contribution for companies included in the Polish Deal.

SME spokesperson Adam Abramowicz in a letter from 29 December 2021 to Prime Minister Mateusz Morawiecki, and in January 2022, To the Secretary of State, Artur Sobon in the Ministry of Finance, he asked for urgent legislative changes to the so-called Polish Deal because of the very harmful provisions contained in the Act for entrepreneurs. In cooperation with Minister Artur Soboń and the Chairman of the Extraordinary Commission for Deregulation Member of the Polish Parliament Bartłomiej Wróblewski, solutions were developed to allow for the inclusion of remanent differences and depreciation deductions in the health contribution.

  • I am glad that the changes have gone in the right direction and Parliament has a chance to pass them before 20 February. At the moment, work should also begin in the Sejm as soon as possible on, inter alia, the rules for the calculation of income from non-agricultural activities for the purposes of health contributions. The income for the health contribution should be determined in the same way as for the purposes of the PIT, and entrepreneurs should be able to pay the health contribution on a monthly basis and only after the annual PIT statement has been submitted, the final contribution has been settled," said Adam Abramowicz, Ombudsman of Small and Medium Entrepreneurs.

Continue exploring our insights.

View all insights
Tax updates

European Commission proposes changes to VAT deduction rules

The European Commission is consulting on changes concerning VAT deductions for passenger cars, trade in second-hand goods and donations.

Tax updates

Transfer pricing for 2025 – deadlines are approaching!

For taxpayers whose tax year matches the calendar year, the deadline for preparing the Local File for 2025 is 31 October 2026, and the deadline for filing the TPR information is 30 November 2026.

Tax updates

Changes to the Tax Ordinance

Changes taking effect on 24 September and 1 October 2026 will include the publication of local-tax rulings in the EUREKA system, a simplified overpayment-refund procedure and new rules on powers of attorney.