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PIT and CIT Deregulation: Simplifications for Businesses and Transfer Pricing

The act removes income tax sanctions for payments bypassing split payment or white-list accounts starting 2027. It simplifies transfer pricing reporting, allows proxies to sign forms, and exempts micro and small firms from some reporting duties. These changes reduce administrative burdens for entrepreneurs and enhance tax compliance clarity.
Key points
Abolition of PIT and CIT sanctions for non-split payments or off-list accounts from January 2027.
Easier TPR form signing by proxies and removal of market-price declaration requirement.
Exemption for micro and small businesses from reporting financial ratios in transfer pricing information.
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Previous:
Placed on Calendar
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Status:
Passed House
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy o podatku dochodowym od osób prawnych.
Print number: PROJEKT USTAWY 2837
Process start date: 2026-07-23
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: grok
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about PIT and CIT Deregulation: Simplifications for Businesses and Transfer Pricing

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 2837.

When did the legislative process begin?

The process officially started on 2026-07-23.

What are the main provisions?

Key points include:

  • Abolition of PIT and CIT sanctions for non-split payments or off-list accounts from January 2027.
  • Easier TPR form signing by proxies and removal of market-price declaration requirement.
  • Exemption for micro and small businesses from reporting financial ratios in transfer pricing information.

What is the specific legal status?

The current status is Passed House.

Where can I read the full text of this legislation?

The full official text is available at: View full text

What is the latest detailed status?

The latest detailed status is: III czytanie na posiedzeniu Sejmu | uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-23.

Analysis and Potential Impact of PROJEKT USTAWY 2837

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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