Poland’s government has approved tax law reforms aimed at reducing bureaucracy, simplifying reporting, and strengthening taxpayer protections. The changes will make tax processes more predictable, focus enforcement on serious violations, and streamline settlements and document procedures, with most measures taking effect from October 2026.
Poland’s Council of Ministers approved legislation on 3 February 2026 to simplify tax law, reduce bureaucracy, and provide clearer rules and stronger protections for taxpayers.
The reforms are designed to make tax processes more predictable, shorten case resolution times, and allow authorities to focus on serious violations rather than minor errors.
Streamlined reporting of tax schemes
The new rules will abolish the reporting obligation for domestic tax schemes (MDR) and certain VAT and excise schemes not required under EU law. Reporting will align with the DAC6 Directive, with fewer, less frequent MDR filings.
Changes to limitation periods
A major reform removes the suspension of the tax limitation period triggered by the initiation of criminal tax proceedings (Article 70 Section 6 point 1 of the Tax Ordinance). This addresses longstanding concerns over the misuse of the mechanism to delay tax deadlines. Related amendments will prevent shortening the statute of limitations for serious fiscal crimes and maintain effective enforcement against organised tax fraud. Other changes affect limitation periods tied to tax liens, avoidance proceedings, and last-minute corrections to tax returns.
Simplified tax settlements
- No refund application is required for overpayments resulting from corrected returns.
- The threshold for third-party payments has been increased from PLN 1,000 to PLN 5,000.
- Early tax write-off before due payment dates will be allowed.
- Tax authorities can issue liability decisions for property, agricultural, and forest taxes for individuals based on existing data, without prior notification, speeding up processing and reducing local government costs.
- Rules for serving documents will be updated to align with the Electronic Delivery Act and the phase-out of the ePUAP platform.
The new regulations are expected to take effect on 1 October 2026, while key changes to limitation periods in criminal tax cases will apply from 2031.
