Changes to the Tax Ordinance in Poland – new control rules and presumption of innocence in taxation

The changes to the Tax Ordinance, which came into force on 4 November 2025, significantly modify the relationship between taxpayers and tax inspection authorities. For the first time in years, the legislator has introduced regulations strengthening the position of entrepreneurs: both by limiting the length of audits and by introducing the principle of resolving doubts in favour of the taxpayer into the tax procedure. The changes result from two amending acts signed by the President of the Republic of Poland in October, published in the Journal of Laws under items 1414 and 1417, prepared as part of a deregulation package coordinated by a team led by Rafał Brzoska.

The new regulations are fundamental in nature and have a real impact on the tax authorities’ control practices, the development of entrepreneurs’ tax strategies and tax risk management. Below we present a full, in-depth discussion of both acts.

Interest amendment (Journal of Laws 2025, item 1414) – audits longer than 6 months without interest for late payment

The first amendment – the Act of 12 September 2025 amending the Tax Ordinance Act (Sejm print no. 1439) – introduces a completely new case in which the taxpayer will not be obliged to pay interest for late payment in the event of a tax arrears finding.

No interest for the period after 6 months of the audit

If a tax or customs audit is not completed within 6 months of its commencement, the authority may not charge interest for late payment for the period:

from the day following the expiry of 6 months to the date of actual completion of the audit.

This is a seemingly simple regulation, but one that is of groundbreaking significance: the tax authorities will no longer derive financial benefits from the protracted nature of their own actions. Until now, the longer the audit lasted, the higher the interest for the state budget — which meant that entrepreneurs risked serious burdens in situations over which they had no control.

Exemptions from the 6-month period – crucial for entrepreneurs

The 6-month limit does not include:

• statutory deadlines within which the authority must perform specific procedural actions (e.g. requesting foreign information),
• periods of suspension of the audit, except for the situations specified in Article 119gb §2 and Article 284a §5 of the Tax Ordinance,
• periods of delay caused by the taxpayer (or their representative) and periods over which the authority had no control.

In practice, this means that the taxpayer:

• cannot ‘play for time’ in the hope of avoiding interest,
• must ensure timely responses to requests from authorities,
• should monitor the course of the inspection and document periods of suspension in order to demonstrate, in the event of a dispute, which periods should not be included.

Application to audits already in progress on the date of entry into force of the Act

This is particularly beneficial — the Act applies retroactively to audits initiated within 6 months prior to the date of entry into force, if they have not been completed before 4 November 2025. This solution, i.e. the application of provisions favourable to the taxpayer also to ongoing proceedings, is rare in tax law and confirms the pro-market nature of this amendment.

In practice, many entrepreneurs use tax advisory services in such situations. getsix® helps companies on a daily basis to prepare for audits, analyse documents and provide ongoing tax services, which facilitates their operation in a changing legal environment.

Amendment to the ‘presumption of innocence’ (Journal of Laws 2025, item 1417) – the principle of resolving doubts in favour of the taxpayer

The second act – the Act of 12 September 2025 amending the Tax Ordinance Act (Sejm print no. 1265) – is of a much more fundamental nature. It introduces a new §2 to Article 122 of the Tax Ordinance Act, which reads as follows:

‘In tax proceedings initiated ex officio, doubts as to the facts that cannot be removed shall be resolved in favour of the party (…).’

This is an implementation of the principle known from the constitutional presumption of innocence, which has been applied for years in administrative proceedings (KPA), but has so far been absent from tax proceedings.

What does ‘doubt as to the facts’ mean?

This refers exclusively to factual situations, e.g.:

• whether the goods were actually delivered,
• whether the service was actually performed,
• whether the taxpayer had the funds to finance the expenditure,
• whether a specific transaction took place.

However, this does not apply to interpretative doubts, i.e. disputes about the content of a provision. These are still not automatically resolved in favour of the taxpayer.

Three exceptions to the rule

The rule of favourable resolution of doubts does not apply when:

1. The case concerns parties with conflicting interests

Example: transactions between related companies, determination of market value, transfer pricing.

2. The law requires the taxpayer to prove certain facts

Example: proving the actual performance of a transaction when deducting VAT (the burden of proof does not disappear).

3. It is contrary to an important public interest, including the interest of the state

Example: tax fraud schemes, activities threatening the stability of the system. This exception, although it sounds broad, is to be applied only in special situations. It cannot be treated as an excuse for not applying this principle.

Application to ongoing proceedings

Like the first amendment, this one also applies to proceedings initiated before its entry into force, if they have not been completed by 4 November 2025.

Amendments to the Tax Ordinance – practical consequences for entrepreneurs

Real strengthening of the taxpayer’s position

Entrepreneurs gain:

• stronger protection against abuse of evidence by authorities,
• the possibility of more effective defence in situations where there is no clear evidence,
• predictability and transparency of proceedings.

Lower financial risk in the event of lengthy audits

No interest after 6 months means:

• significant cost savings in the event of tax arrears,
• pressure on authorities to work more efficiently,
• less stress and financial burden for companies.

New standard of evidence in audits

Tax authorities:

• must collect and document evidence precisely,
• can no longer apply the principle of ‘the taxpayer has not proven → we assume guilt’,
• will be forced to improve the quality of their analysis of the facts.

The significance of the changes from a systemic and legislative perspective

The changes to the Tax Ordinance are in line with:

• the trend towards deregulation,
• the need to rebuild business confidence in the administration,
• the alignment of tax procedures with the general standards of administrative proceedings (KPA).

Importantly, the implementation of the principle of resolving doubts in favour of the taxpayer comes eight years after its introduction into the Code of Administrative Procedure, which highlights how long it took to regulate this mechanism in the field of taxation.

New changes to the Tax Ordinance:

• protect entrepreneurs from the effects of protracted actions by authorities,
• introduce the first formal mechanism of presumption of innocence in the history of taxation,
• strengthen legal certainty and stability of economic turnover,
• improve the quality and transparency of tax proceedings.

These are some of the most important pro-taxpayer changes in recent years. It is worthwhile for entrepreneurs and accounting departments to familiarise themselves with them in detail and implement appropriate compliance, control monitoring and tax risk management procedures.

If your company needs support in complying with the new tax regulations or in preparing for audits and conducting cases before tax authorities, please contact the getsix® team. We offer tax advice, assistance in interpreting regulations and ongoing support in relations with the tax administration.

Legal basis:

• Act of 12 September 2025 amending the Tax Ordinance Act (Journal of Laws of 2025, item 1414)
• Act of 12 September 2025 amending the Act – Tax Ordinance (Journal of Laws of 2025, item 1417)

If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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