Poland's Act of 29 May 2026 amending the Tax Ordinance increased the threshold for third-party tax payments fivefold—from PLN 1,000 to PLN 5,000—while granting tax authorities power to correct taxpayer declarations directly for errors not exceeding PLN 10,000, with affected taxpayers granted 14 days to file objections.
Poland has gazetted the Act of 29 May 2026 amending the Tax Ordinance and Certain Other Acts, modernising tax reporting procedures, specifically concerning tax schemes and the exchange of fiscal information within the European Union.
One of the key measures of this amending act is to streamline processes, cut red tape, and significantly reduce unnecessary correspondence between taxpayers and the tax administration.
Increased threshold for third-party payments
The Act amends Article 62b of the Tax Ordinance to make it easier for third parties to pay taxes on behalf of a taxpayer. The threshold for such third-party tax payments has been increased fivefold, jumping from PLN 1,000 to PLN 5,000. This allows family members or other entities to settle larger everyday tax liabilities on a taxpayer’s behalf without triggering administrative hurdles.
Authority to fix clerical errors
To reduce the back-and-forth correspondence typically required to fix minor mistakes in tax filings, the Act amends Article 274. Tax authorities are now granted the power to directly correct or complete a taxpayer’s declaration, provided that the resulting change in the tax liability, tax refund, or tax overpayment does not exceed PLN 10,000.
When the tax authority makes such a correction, it will simply send the taxpayer a notice explaining the reason for the change and the updated financial amounts. If a taxpayer disagrees with the authority’s correction, they have 14 days from receiving the notice to file an objection.
Streamlined tax overpayments
Under the new rules, taxpayers will only need to provide a written justification for tax return corrections if the resulting overpayment exceeds PLN 10,000. Smaller overpayment claims will no longer require a formal explanation, streamlining the correction process.
Earlier, Poland’s Sejm (lower house of parliament) approved a bill to simplify tax administration and reduce bureaucracy, which was later approved by the Senate.
