In the last part,we recently presented draft laws that are yet to enter the legislative path:
- A new PIT scale, higher CIT, and narrower flat-rate tax. What changes does the announced tax package bring?
- Family foundation less attractive
Today, we are presenting changes to the regulations that will come into force on October 1.
The main goal of the changes coming into effect is to simplify procedures, reduce bureaucracy, eliminate unnecessary reporting obligations, and streamline taxpayers' daily interactions with tax authorities. The changes also contribute to the digitalization of administration and the adaptation of procedures to e-Delivery.
Reduction of tax scheme reporting obligations (MDR)
One of the most tangible steps towards reducing the burden on businesses is a fundamental reform of the regulations governing the reporting of tax schemes. Until now, MDR regulations have generated significant administrative burdens and carried the risk of severe sanctions.
The most significant change is the complete elimination of the obligation to report domestic tax arrangements. The obligation to submit information to the Head of the National Revenue Administration will be limited, in principle, solely to cross-border arrangements derived from EU regulations. Arrangements concerning value added tax, including VAT, and excise tax have also been excluded from the scope of the MDR. The requirement for other specific identifying features has also been removed.
The legislator has introduced a number of further technical and organizational simplifications. The requirement to have an internal MDR procedure and use the MDR-2 form has been abolished. MDR-3 information can now be submitted annually, also by proxy. Furthermore, the definitions, the main benefit criterion, and the rules for exemption from the obligation to provide information for promoters covered by professional secrecy have been clarified. However, a negative aspect of the amendment is the unequivocal prohibition on seeking individual tax rulings in cases involving tax schemes.
Easier settlement of overpayments and new rules for correcting declarations
The procedure for claiming refunds of overpaid tax will also be revolutionized. The requirement to submit a separate application for overpayment determination will be abolished in situations where the overpayment results directly from a corrected tax return submitted after the deadline. The correction itself will become a sufficient document to initiate the refund procedure by the tax authority.
However, it's important to remember a new, important formal requirement. If the reported correction results in an overpayment exceeding PLN 10,000, the taxpayer is required to provide a written justification for the correction. For lower amounts, the justification will remain optional, although in many cases it is recommended to expedite the refund of the overpayment.
The limit allowing the tax office to independently correct errors in the return as part of its verification process has also been increased. The previous threshold of PLN 5,000 has been doubled to PLN 10,000. If the tax authority corrects obvious errors or calculation errors up to this amount, it will send the taxpayer a notification along with instructions on their right to file an objection.
Higher limit for tax payments by third parties
The institution of having another entity pay tax on behalf of the taxpayer will gain broader application. The current limit for payment by a non-immediate family member was just PLN 1,000. As of October 1, 2026, this limit will increase to PLN 5,000.
This modification significantly simplifies business practices and family relationships. For example, it will allow general partnerships to seamlessly pay income tax advances for their partners directly from the partnership's business account, provided that the amount of a single payment does not exceed the new limit. It's important to accurately describe transfers so that the tax authority can confidently assign the payment to the correct liability.
Applying for tax write-off before the due date
A significant advantage for taxpayers experiencing a financial crisis is the ability to apply for a tax write-off, in whole or in part, before the due date. Previously, repayment relief generally applied to tax arrears, meaning liabilities that have already passed their due date. The new solution allows for a faster response and prevents the accrual of late payment interest. However, it should be emphasized that the decision in this regard remains discretionary and depends on the tax authority's assessment.
New regulations regarding powers of attorney and ZAW-NR notifications
The amendment streamlines the rules for taxpayer representation before authorities. Non-professional attorneys, including accountants, will also be able to notify about the termination of a general power of attorney. This will eliminate the formal issues that previously arose when the client alone had to revoke the power of attorney, which often led to unnecessary correspondence being sent to outdated representatives.
Additionally, a rule has been introduced under which having a power of attorney to sign tax returns automatically authorizes the submission of a ZAW-NR notification, i.e., information about payment to an account not on the so-called white list. This eliminates the requirement to submit a separate special power of attorney for this purpose.
Calculation of deadlines and limitation periods
The regulations clarify the established case law regarding the rules for postponing deadlines that fall on non-working days. Postponing a deadline to the next business day when the deadline falls on a Saturday or a public holiday applies only to procedural deadlines, i.e., deadlines requiring the performance of a specific action.
The postponement rule, however, will not apply to deadlines of a substantive nature. This means that if the statute of limitations for a tax liability or the deadline for filing an overpayment claim falls on a Saturday or Sunday, it is not extended until Monday.
Central database of municipal interpretations in the EUREKA system
The amendment also addresses the long-standing problem of the fragmentation of individual tax rulings issued by mayors, commune heads, and city presidents, including those related to property tax. All rulings issued by local government tax authorities will be collected in a single, central EUREKA database, maintained by the Director of the National Tax Information Service. The rulings are to be published no later than March 31, 2027, with the obligation to submit rulings issued from January 1, 2025, to the system.
Recommendations
The upcoming amendment to the Tax Ordinance brings much-anticipated procedural changes that will streamline tax settlements and reduce bureaucratic burdens. Before the changes come into effect, it's particularly important to review the rules for preparing justifications for amended declarations exceeding PLN 10,000, analyze existing powers of attorney, and review existing procedures for identifying transactions subject to MDR cross-border schemes.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of September 5, 2026.
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