On 15 May 2026, it passed amendments to the Tax Ordinance and certain other acts. This is the next stage of important tax work. Now the Acts will go to the Senate.
Below is a description of the most important changes.
Statute of limitations
- Repeal of Article 70 § 6 point 1 of the Tax Ordinance, which sets out the conditions for suspending the limitation period for a tax liability in connection with the initiation of proceedings in a case of a fiscal crime or fiscal misdemeanor.
- Introduction of a new prerequisite for the suspension of the limitation period concerning anti-tax avoidance proceedings.
- Changes in the limitation period, which is to begin and, after suspension, continue to run from the day following the date of delivery of the final decision issued in accordance with the provisions contained in the anti-tax avoidance clause in the Tax Ordinance or the so-called measures limiting contractual benefits.
- Replacing the institution of non-limitation of tax liabilities secured by a mortgage or a tax lien – a prerequisite for interrupting the limitation period of the tax liability in the event of an entry of a compulsory mortgage or a tax pledge of which the taxpayer has been notified by the tax authority.
- Amendment for tax liabilities on account of taxation of revenues not covered by disclosed sources or originating from undisclosed sources – such an obligation will not arise if the decision determining it has been delivered after 5 years, counting from the end of the calendar year following the calendar year in which the tax obligation in this respect arose.
- Inconducting the possibility of extending the limitation period of the tax liability in connection with the correction of the return in a short period before the expiry of the limitation period.
MDR
- Introduction of the possibility of issuing a regulation excluding the reporting of certain domestic arrangements.
- Introduction of the possibility of issuing a regulation excluding reporting by certain groups of entities.
- Repeal of the obligation to possess an internal MDR procedure.
- Limitation of reporting of MDR of domestic arrangements – exemption from the obligation to provide information on a reportable national arrangement in a situation where the data of this arrangement has already been provided as part of transfer pricing information (TPR) or IFT.
- Change in reporting mechanisms by promoters and beneficiaries, including precise determination of the start of reporting deadlines for each entity.
- Removal of the “auxiliary” – following the example of the regulations in the Directive.
- Redefinition of tax schemes – closer link to the Directive (DAC6).
- Introduction of a general obligation to provide information on the application of the tax scheme (MDR-3 information) only once a year, along with the simultaneous introduction of the possibility of indicating the estimated amount of the tax benefit in the event of the inability to indicate the amount of the tax benefit, and the introduction of a provision in the event of the need to convert the tax benefit from a currency other than the Polish zloty.
- Exclusion of tax schemes from the institution of advance tax rulings.
- Adaptation of the issue of submitting information on tax schemes to the Head of the National Tax Administration by a promoter who is subject to protected professional secrecy to the case law.
- Changes in the reporting of standardized tax schemes.
- Elimination of the obligation to provide notifications (MDR-2).
- Possibility to supplement reporting.
- Amendments to the Fiscal Penal Code, including the reduction of penalties.
Tax liabilities
- Introduction of the possibility of tax remission before the due date.
- Simplification of the procedure for correcting the return ex officio by the tax authority as part of verification activities and increasing the amount of the correction from PLN 5,000 to PLN 10,000.
- Abolition of the requirement to submit an application for a declaration of overpayment in the event that the overpayment results from a corrected return (declaration).
- An increase in the amount entitling to the payment of tax by an entity other than the taxpayer – to the amount of PLN 5,000.
Deadline for submitting JPK_KR_PD
- The extension of the shipping time JPK_KR_PD until the end of the seventh month after the end of the tax or financial year.
- Extension of the power of attorney to sign electronic returns, granted on the basis of the Tax Ordinance, to be applied also to the scope of SAF-T in income taxes.
