A draft standard tax audit file rules of amendments to the Tax Ordinance Act has been published on 23rd May 2017. According to the standard tax audit file rules taxpayers-lawful entities, authoritative units, and people who directing benefits of the business activities might transmit their banking data to the tax administration electronically. Those data exchange might be performed daily, before the finish of the following day taking after the day being referred to. Though, the new regulation are not applicable for micro entities and public segment entities so the amendment will initiate a new requirement for large, medium and small entities. It will be recommended that these measures might effective 1st September 2017.
Related Posts

Poland: Senate passes transfer pricing, business tax reporting reforms
Poland's Senate (Upper house of Parliament) passed a legislation that reshapes how small businesses handle tax
Read More
Poland: Sejm approves temporary windfall tax on liquid fuel companies
The Polish Sejm, the lower house of parliament, approved a government bill on 18 September 2026 introducing a temporary
Read More
Poland: MoF postpones KSeF penalties until end of 2027
Poland’s Ministry of Finance (MoF) has decided to postpone the imposition of penalties for incorrect use of the
Read More
Poland proposes new windfall tax on oil companies to lower fuel costs
Poland's government has moved forward with plans for a windfall tax (excess profit tax) on oil companies' excess
Read More
Poland advances VAT modernisation through ViDA package implementation
Poland's Council of Ministers backed a draft amendment to the Act on Goods and Services Tax and related legislation,
Read More
Poland proposes extending corporate withholding tax pay & refund suspension to 2028
Poland’s Ministry of Finance has published draft corporate income tax and personal income tax regulations for
Read More