DMS TaxPress No. 29/2026

In the latest issue of DMS TAX Press, we present an overview of the most interesting articles on current tax issues.

• Late advance tax payments and the right to simplified advance payments—the director of the National Tax Information Service (KIS) confirmed that the provisions of the CIT Act do not make the right to simplified advance payments contingent on the timely payment of such advances.
• Refraining from Actions and VAT – The Provincial Administrative Court in Gdańsk ruled that compensation for not offering shares in a company and for refraining from taking specific actions against third parties does not automatically trigger VAT liability.
• Car Registration in the Vehicle Registration Certificate and VAT Deduction – The Supreme Administrative Court (NSA) once again overturned the interpretation of the Director of the National Tax Information Service (KIS), stating that a business owner does not lose the right to a full VAT deduction merely because they performed an additional technical inspection late and obtained the relevant notation in the vehicle registration certificate.