The year 2025 brings a number of significant changes in Polish lawwhich aim to adapt regulation to changing social, technological and economic needs. The changes that are being made relate to a number of areas, such as tax law, civil law, criminal law, administrative law or labour law. Below are the 10 most important legal changes that come into force in 2025 and will affect the daily lives of citizens and businesses.
New PAC codes 2025 - what do you need to know?
New codes of the Polish Classification of Activities (PKD 2025) came into effect as early as 1 January 2025, replacing the existing PKD 2007. Fortunately, this does not mean an automatic change for entrepreneurs, specifically for entities registered with CEIDG, KRS or with REGON. Entities registered with CEIDG, KRS or REGON have almost two years to make changes to PKD. This is due to the fact that there is a deadline of 31 December 2026. as to the reclassification of the code defining the subject of the activity carried out so far on its own: from PKD 2007 to PKD 2025. The following is therefore currently in force 2-year transitional periodwhere, despite the new PKD 2025, PKD 2007 is still used.
If entrepreneurs do not decide themselves to reclassify in PKD from 2007 to 2025, the authority will do it for them. Automatic change in the CEIDG, KRS, REGON and other official registers will take place as of 1 January 2027.if the entrepreneur does not make the modification himself or herself beforehand.
E-communication for entrepreneurs - new electronic communication obligation
As of 1 January 2025, it came into force obligation to use e-Delivery for entrepreneurs entered in the KRS/CEIDG and for members of public trust professions.
The deadline for the implementation of e-Grants, depends on the date of registration of the company in either CEIDG or KRS:
- companies that registered their business with CEIDG before 1 January 2025 must have an e-Delivery address from 1 October 2026,
- companies that registered their business with the KRS before 1 January 2025 must have an address for e-Guarantees from the 1 April 2025.
E-Delivery is the electronic equivalent of a registered letter with acknowledgement of receipt, which aims to improve communication between public administration and citizens and businesses.
Cash PIT - a new tax settlement method for entrepreneurs
Cash PIT is a new method of determining income that came into effect on 1 January 2025. Under this method, tax revenue will arise when payment for the invoice is actually received.
However, if the trader does not receive the amount due from the counterparty within the 2 years from the date of issue of the invoice, he will ultimately have to pay the tax anyway.
Cash PIT will be available to sole traders whose income in the previous year did not exceed PLN 1 000 000 - regardless of the form of taxation chosen. However, partners in civil and general partnerships will not benefit from it.
This is a beneficial solution for entrepreneurs that can make it easier to do business in the event of late payments from counterparties.
EU VAT and SME procedure - new rules for small businesses
From 1 January 2025, small businesses in the European Union will be able to benefit from the EU-wide VAT exemptionsthanks to the introduction of the so-called SME procedures (Small and Medium-sized Enterprises). To qualify for this exemption, a company's annual turnover at Union-wide level must not exceed EUR 100 000 (PLN 426 341.50).
In each country where a business wants to benefit from the exemption, its turnover must be less than the applicable local limit in that Member State. To qualify for the exemption, a company must register with the SME system.
The new rules will allow Polish entrepreneurs to benefit from VAT exemptions in other EU countries, while maintaining common EU turnover limits and simplifying administrative obligations.
JPK CIT and change in the limit for keeping full accounts
From 2025, it will be mandatory to submit the Single Control File for corporate income tax (JPK CIT) by companies whose annual revenues exceed EUR 50 000 000 (PLN 213,175,000) and by tax equity groups.
JPK CIT is a form of electronic transfer of accounting and tax records to tax offices. The introduction of this solution is intended to streamline the work of the tax administration, enabling more precise selection of companies for tax audits. Companies whose financial performance deviates from accepted industry standards or exhibits atypical operating patterns may become of particular interest to tax offices, with the risk of more frequent audits.
In addition, from 1 January 2025 the revenue threshold will be raisedwhich obliges you to keep full accounts - from EUR 2 000 000 (PLN 8 527 000) to EUR 2 500 000 (PLN 10,658,750) per annum.
Widow's pension - new rules for combining benefits
On 1 January 2025, legislation came into force that will enable the combining payment of survivor's pension with other benefitssuch as an old-age, disability or agricultural pension. The Social Insurance Institution will be able to pay out the so-called 'disability pension'. widow's pension, provided that certain criteria are met, such as:
- reaching retirement age
- being in a matrimonial community of property
- no new marriage
- the appropriate age at the time of death of the spouse
Eligible persons will be able to choose whether they receive 100% survivor pension and 15% own benefitwhether 100% own benefit and 15% survivor pension. From 2027, the value of the second benefit will increase to 25%. Detailed information on the new rules and the procedure for filing an application to establish a concurrence of benefits with a survivor's pension (ERWD) can be found on the ZUS website.
Minimum wage increase in 2025
From 1 January 2025 the minimum wage is PLN 4666. Thus, the minimum wage increased by PLN 366 compared to H2 2024, when it was PLN 4300. At the beginning of the year, it also increased minimum hourly rate - from PLN 28.10 to PLN 30.50.
Increase in social security contributions for entrepreneurs
From 2025 onwards, entrepreneurs covered by standard social security contributions, the so-called 'social insurance'. large Social Security, they will pay PLN 1773.96 per month. Self-employed persons may opt to pay social security contributions without voluntary sickness insurance. In this case, the social insurance contributions amount to PLN 1646.47 per month.
Christmas Eve a public holiday - a new holiday on the calendar
According to the amendment to the law passed by the Parliament, from 1 February 2025 Christmas Eve (24 December) will be a public holiday. This means that on that day, most workers, including those in retail, will be able to take time to prepare for the holidays and spend time with their loved ones.
AI Act - new legislation on artificial intelligence
From 2 February 2025, the first regulations came into force Artificial Intelligence (AI Act) Regulationswhich aims to increase the security of citizens and improve the competence of employees in terms of artificial intelligence systems.
On that day, it came into force new obligation for employers (suppliers and adopters of AI systems) to take steps towards ensuring that employees have the appropriate AI knowledge and skills necessary to perform their tasks. This is an important step towards increasing awareness of AI in the workplace.
Summary of legal developments in 2025
2025 brings many important changes for businesses and individuals. The new legislation covers a wide range of issues, from changes to PAC codes, the introduction of e-Grants, cash-based PIT, new EU VAT rules, CIT PPS and changes to labour law and social benefits.
With the above-mentioned changes to Polish law, entrepreneurs will have to adapt their operations to the new regulations. These changes may involve the need to introduce new procedures, adjust accounting systems or report to the relevant authorities. If you need support in adapting to these new regulations, our law firm is ready to assist you.
We invite you to contact us - we will help you prepare for the changes to come. Our law firm offers comprehensive legal assistance.
Individuals will also be able to benefit from the changes in 2025. If you need support, please contact our law firm. We would be happy to discuss your case during a legal consultation.
Legal Adviser
Agnieszka Sierputowska
Contact us:
Tel: 606608089
Email: sekretariat@bktkancelaria.pl
www.bktkancelaria.pl
