Five Key Tax Changes Effective from 1 October 2026
Further changes to Polish tax law will come into force on 1 October 2026. Below, we outline the most significant ones. It is also worth noting that some of these changes may help to reduce red tape and streamline running your business.
5 key changes
|
| Before the change | After the change |
1. | Domestic tax schemes reporting (MDR) | reporting obligation | no reporting obligation |
2. | Payment of tax on behalf of a taxpayer by other persons (other than, for example, a spouse, descendant or ascendant) | payment is possible where the amount of tax does not exceed PLN 1,000. | payment is possible where the amount of tax does not exceed PLN 5,000. |
3. | Publication of individual tax rulings and local charges | publication on the Public Information Bulletin (BIP) on the dedicated webpage of the office supporting the head of the local authority (the rural municipality mayor, town mayor, or city mayor). | publication in the EUREKA Customs and Tax Information System |
4. | Submission of an application for overpayment determination resulting from a late amended tax return. | Submitting obligation | no submitting obligation |
5. | A tax return amended by the tax authority, where it contains arithmetic errors or other obvious mistakes, or where it has been completed in a manner that does not comply with the established requirements | The tax authority shall amend the tax return if the increase in the amount does not exceed PLN 5,000. | The tax authority will adjust the tax return if the increase in the amount does not exceed PLN 10,000 |
MDR – what else is set to change?
In addition to abolishing the obligation to report Domestic tax schemes, the legislator is preparing a number of other changes to the regulations on domestic tax schemes reporting (MDR), including, amongst others:
- the abolition of the obligation to submit an MDR-2 (notification of a tax scheme),
- the new deadline for submitting the MDR-3 (information from the user regarding the application of a tax scheme), i.e. the end of the fourth month following the end of the tax year/calendar year,
- the possibility for an authorised representative to sign the MDR-3,
- penalties for late submission of the MDR-3, as well as for failure to submit or late submission of the MDR-4 (quarterly information on making available standardised tax schemes),
- the repeal of the obligation to have an internal procedure in place to prevent non-compliance with tax schemes reporting obligation.
ZAW-NR – a significant simplification
ZAW-NR Notification (a notification regarding payment of an amount due to an account other than that listed on the so-called ‘white list’ of VAT taxpayers as at the date of the transfer order) may be signed on the basis of a power of attorney to sign tax returns (UPL-1P/UPL-1).
If you have any questions or concerns regarding tax matters,
the TIAS Tax Department is here to help:
e-mail: office@tias.pl
tel.: 536 917 399
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