The draft, published 1 September 2025 for a 7-day public consultation, will apply to rulings from early 2025 and take effect three months after publication.
Poland’s Ministry of Finance and Economy proposed a draft amendment (ref. UDER91) to the Administrative Tax Code, aiming to centralise the publication of local tax rulings.
Currently issued by 2,479 local offices (including town heads, mayors, and city presidents) and published separately, these rulings will be anonymised and consolidated into a single nationwide database, the Public Information Bulletin (BIP), on the ministry’s website, which is responsible for public finance.
This change is expected to simplify the search and comparison of tax interpretations, replacing the existing EUREKA system.
The draft was published on 1 September 2025 for public consultation, with stakeholders given 7 days to submit comments.
The new rules, which apply to rulings issued from the start of 2025, are set to take effect three months after publication.