Poland's lower house of parliament has approved tax reforms that will eliminate domestic tax scheme reporting requirements and introduce automated processes for handling overpayments and minor errors, reducing red tape for taxpayers and businesses across the country. 

RF Report

Poland’s Sejm (lower house of parliament) approved a government bill on 15 May 2026 that introduces significant changes to tax administration, aimed at reducing bureaucracy and streamlining processes for taxpayers. The legislation has now been forwarded to the Senate for final approval.

Domestic tax scheme reporting eliminated

A key provision in the bill removes the requirement to report domestic tax schemes under Poland’s mandatory disclosure rules (MDR). While Poland had implemented reporting obligations for domestic arrangements alongside its adoption of the EU’s DAC6 directive, the directive itself only requires reporting of cross-border arrangements. This change will ease the compliance burden on businesses dealing with purely domestic transactions.

Simplified tax payments and corrections

The amendments introduce several practical improvements to tax administration. Third parties will now be allowed to make tax payments on behalf of taxpayers for amounts up to PLN 5,000, making it easier for businesses and individuals to settle their obligations.

Tax authorities will gain new powers to handle minor issues more efficiently. When taxpayers file corrections that result in overpayments up to PLN 10,000, the tax office will automatically process the refund without requiring additional explanations. Similarly, clerical errors resulting in discrepancies up to PLN 10,000 can be corrected directly by tax officials without lengthy correspondence with taxpayers.

Additional reforms

The bill also addresses stamp duty procedures, establishing clearer rules for refunds and interest rates to strengthen taxpayer protections. Administrative access improvements will grant the Commissioner for Human Rights and the Ombudsman for Small and Medium-Sized Enterprises broader access to tax files, while provisions in the Fiscal Penal Code will be streamlined for better clarity.