DMS TaxPress No. 30/2026

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

• Amendment of a tax return following a customs and tax audit—The Supreme Administrative Court ruled that a taxpayer who, following an audit, accepted its findings and filed an amended tax return cannot later revoke that decision.
• Invoice visualization in KSeF vs. a blank invoice – the Director of the National Tax Information Service (KIS) has revised his position and confirmed that the invoice visualization may contain additional technical and commercial information not included in the XML file, provided that such information does not pertain to the subject matter of the transaction and does not contradict the structured invoice.
• Housing tax credit and developer delays – courts have consistently held that a taxpayer does not lose the right to the housing tax credit if the developer, for reasons beyond the taxpayer’s control, failed to transfer ownership of the property within the statutory three-year period.