Tax deregulation in Poland: what Deregulation 2.0 may change for businesses

Deregulation 2.0 may simplify taxes in Poland through pre-filled VAT returns, mobile e-receipts, five-year tax rulings and clearer procedures. The package announced on 6 July 2026 is not yet binding law. Companies should monitor legislation while reviewing source data, correction workflows and procedural deadlines.

Is Deregulation 2.0 already in force?

No. It is an announced reform package, not a complete set of binding rules. Its impact will depend on the final legislation, implementation dates and administrative practice.

Reduced formalities will not remove taxpayer responsibility. Companies must still verify data and document transactions.

What may change in VAT and e-receipts?

The administration may prepare pre-filled VAT returns using information already held in official systems. Taxpayers would verify and approve the draft instead of compiling the entire return manually.

Businesses would still need to review VAT rates, deductions, corrections, cross-border transactions and consistency between source documents and accounting records.

A free mobile application may issue e-receipts or QR-code receipts. Smaller businesses could reduce cash-register costs. Larger organisations would need to assess integration with POS, ERP, accounting and group reporting systems.

How could tax rulings and procedures change?

Individual tax rulings may become valid for five years, with extensions where the law remains unchanged. Companies should keep a register covering the issue date, tax area, facts, related process and last review.

A broader silent consent mechanism may treat selected applications as approved when the authority fails to respond on time. Companies would need filing confirmation, proof of delivery and the response deadline.

Verification activities may gain clearer time limits. Authorities should not request documents already available in official systems. Taxpayers following the findings may receive protection from interest and fiscal penal proceedings.

What is proposed for corrections and appeals?

A taxpayer correcting a flagged error before authority intervention may pay only 50% of the interest and avoid fiscal penal consequences. The reduction may also cover a late initial return filed voluntarily and paid before an official request.

The appeal deadline may be extended from 14 to 30 days. This would help in disputes involving VAT, CIT, withholding tax, transfer pricing and cross-border transactions.

Property tax on co-owned real estate may follow ownership shares, while one authority may issue nationwide local-tax interpretations.

How should companies prepare?

Businesses should update tax ruling registers, review correction procedures and property tax, organise documents, assign deadline ownership and check e-receipt readiness.

Companies with complete data, documented controls and clear ownership of tax processes will be best placed to benefit after the final rules are published.

Read the full article here: Tax deregulation in Poland: what Deregulation 2.0 may change for businesses.