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: Sejm introduces new VAT warehousing regime, tightens abuse rules
July 24, 2026
Poland’s Sejm (lower house of the parliament) has enacted the draft law of 17 July 2026, which introduces a comprehensive set of amendments to the Polish VAT Act (the Act of 11 March 2004), encompassing the new VAT warehousing regime, compliance
Read More
Poland eases transfer pricing compliance, payment penalties
July 23, 2026
The Polish Council of Ministers approved amendments to the Personal Income Tax Act and Corporate Income Tax Act on 21 July 2026, designed to cut red tape around transfer pricing disclosures and reduce penalties for misfiled payments. The changes
Read MorePoland raises e-cigarette excise tax to PLN 50 per unit, closes design loopholes
July 23, 2026
Poland's Council of Ministers approved an amendment to the Excise Duty Act on 21 July 2026, closing loopholes in how the government taxes e-cigarettes and vaping equipment. The new rules treat all vaping devices the same way regardless of their
Read More
Poland: Council of Ministers approve simplified VAT rules for trade, customs
July 23, 2026
Poland’s Council of Ministers approved draft amendments to the Goods and Services Tax Act on 21 July 2026. The changes target three pain points: redundant paperwork for importers, manual customs processes, and disagreements with tax authorities
Read MorePoland gazettes amended mandatory disclosure rules, raises third-party tax payment threshold
July 10, 2026
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
Read MorePoland to implement EU flat-rate customs fee on online purchases from outside bloc
July 06, 2026
Poland's Ministry of Finance has announced changes to e-commerce rules effective 1 July 2026, including the removal of the customs duty exemption for online purchases from outside the EU valued at up to EUR 150. The EU scrapped its old EUR 150
Read More