In February new provisions of the act dated 09.01.2025 on special solutions for countering the support for aggression in Ukraine serving the safeguarding of national security were enacted, aimed at sanctioning the invasion of the Ukraine by the Russian Federation and the participation of Belarus in this aggression which started 24.02.2022 implementing sanctioning mechanisms adopted and used by the European Union.
February saw the introduction a new bill on the National Remembrance Day for soldiers of the Home Army (pol. “Armia Krajowa”, abbreviation “AK” ) which was the largest conspiratorial and underground force in Europe conquered by Germany and Russia. The Home Army was the arm of the Polish Government in Exile which conducted military operations and fought for the sovereignty and independence of Poland. The day of 14th February has been declared a public (working) day – National Remembrance Day for Home Army Soldiers .
Important regulations were also introduced this month to the bill on prison services enabling the engagement of civil servants in some leading job positions within the prison sector for instance deputy General Director, deputy of the district director, deputy of the penitentiary, deputy of custody and deputy of the commandant of the Training Center etc.
Furthermore new regulations were brought into force subject to water laws and other related provisions. Their purpose is to ensure the providing of subsidies in favor of public hydro-meteorological services within the field of security of buildings and the geological service. To support this initiative the limits for spending from the budget in the period between 2025 – 2028 were lifted.
The next exceedingly important legal amendment concerns the air law and other related legislation. The Polish legislator intends to tailor the Polish legal system in this respect to EU requirements subject to regulation of unmanned aircrafts and systems of unmanned aircrafts contained in the following acts:
- REGULATION (EU) 2018/1139 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 4 July 2018 on common rules in the field of civil aviation and establishing a European Union Aviation Safety Agency, and amending Regulations (EC) No 2111/2005, (EC) No 1008/2008, (EU) No 996/2010, (EU) No 376/2014 and Directives 2014/30/EU and 2014/53/EU of the European Parliament and of the Council, and repealing Regulations (EC) No 552/2004 and (EC) No 216/2008 of the European Parliament and of the Council and Council Regulation (EEC) No 3922/91,
- COMMISSION DELEGATED REGULATION (EU) 2019/945 of 12 March 2019 on unmanned aircraft systems and on third-country operators of unmanned aircraft systems,
- COMMISSION IMPLEMENTING REGULATION (EU) 2019/947 of 24 May 2019 on the rules and procedures for the operation of unmanned aircraft.
In addition, the Polish VAT and excise law was also subject to new changes. The main purpose of the changes in this field concerns the introduction of new regulations facilitating the conduction of business activities. For instance:
- Introduction 0% VAT rate for delivery of recovery ships and recovery boats used at sea,
- Extensions of the 8% VAT rate for delivery of medical products traded on the basis previously enacted acts on medical products,
- Clarifying provisions on the reduction of the rate for fertilizers, crop protection products, and feed,
- Extension of the reverse charge on VAT with regard to the delivery of gas, electricity and delivery of services within the scope of the emission of greenhouse gas.
When it comes to excise tax, the return of this tax has been implemented in relation to the intra EU-community delivery or exports abroad of private vehicles registered temporarily in Poland in line with road traffic regulations. In addition, the excise tax exemption shall apply to vehicles registered for commercial purposes in Poland which will be used for shakedowns in accordance with road traffic regulations.
