DMS TaxPress No. 32/2026

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

• Interest on VAT Penalties – The Provincial Administrative Court in Warsaw ruled that the tax authorities cannot charge late payment interest on an additional tax liability (VAT penalty).
• A Single Record for the Special Economic Zone and the Support Decision – The Supreme Administrative Court (NSA) confirmed that businesses benefiting simultaneously from a tax exemption in a special economic zone and under a support decision are not required to maintain separate records for each of these exemptions.
• Purchase of a fixed asset in installments—The NSA ruled that a business owner may not depreciate a machine or include the installments in tax-deductible expenses before acquiring ownership of the machine.