Polish government approves deregulation package aimed at simplifying tax rules

The Council of Ministers has adopted a package of draft laws as part of an ongoing deregulation process, introducing changes intended to increase legal certainty for taxpayers, simplify administrative requirements, and clarify procedures following tax and customs inspections.

One of the key measures is an amendment to the Tax Ordinance Act that introduces a six-month vacatio legis for new tax laws and amendments submitted to the Sejm. This transition period is designed to protect taxpayers from sudden regulatory changes and allow time to adapt to new obligations. The rule will apply in cases where legislative changes introduce less favourable conditions for taxpayers. The measure is scheduled to take effect on 1 January 2026.

Another change involves raising the threshold for VAT exemption from PLN 200,000 to PLN 240,000 in annual sales. The adjustment applies both to businesses already operating and to those starting during the tax year, who will continue to calculate eligibility proportionally. This amendment will also take effect from 1 January 2026.

The government also approved the elimination of the requirement for large corporate income tax (CIT) payers to prepare and publish information about their implemented tax strategy. The Ministry of Finance estimates that nearly 4,300 taxpayers will benefit from the removal of this administrative obligation. This amendment is set to come into force the day after its publication in the Journal of Laws.

Additional changes were introduced in the handling of tax returns following customs and fiscal inspections. Under the proposed amendment, audited taxpayers will be allowed to submit a partial correction of their tax returns after an inspection, rather than being required to fully accept all identified irregularities. Furthermore, taxpayers will be permitted to submit an “original” tax declaration within 14 days after an inspection begins or ends, addressing previous uncertainties about the recognition of such declarations during the inspection process. These provisions are also scheduled to take effect on 1 January 2026.

The government said the measures are aimed at improving the stability and predictability of tax law, reducing administrative burdens, and streamlining post-inspection procedures for businesses.