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

Deregulation 2.0 may simplify tax compliance through pre-filled VAT returns, 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 tax data, corrections and communication with the Polish tax authorities.

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Is Deregulation 2.0 already in force?

No. It is an announced reform rather than binding legislation. Its impact will depend on the final wording, implementation dates and administrative practice.

Companies will remain responsible for source data, transaction classification and documentation despite fewer formalities.

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What may change in VAT and e-receipts?

The tax administration may prepare pre-filled VAT returns using information available in official systems. Taxpayers would review and approve the draft.

Businesses would still check VAT rates, tax points, input VAT deductions, corrections and cross-border transactions. Automation will support VAT compliance only where invoices, receipts and accounting records are consistent.

A free application may issue e-receipts or QR-code receipts from mobile devices. Smaller businesses could reduce costs, while larger organisations should assess integration with POS, ERP and accounting systems.

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How could tax rulings and procedures change?

Individual tax rulings may be valid for five years and extended if legislation remains unchanged. A register should record the issue date, tax area, facts, related process and latest review.

A broader silent consent mechanism may treat selected applications as approved when the authority does not respond on time. Businesses will need evidence of filing and delivery, a documented deadline and a person monitoring the case.

Verification activities may receive defined start and end dates. Authorities should not request documents already available in official systems. Taxpayers following the findings may be protected from interest and fiscal penal proceedings in the relevant scope.

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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 preference may also cover a late initial return filed voluntarily and paid before an official request.

The appeal deadline may increase from 14 to 30 days, supporting complex VAT, CIT, withholding tax, transfer pricing and cross-border cases.

Property tax on co-owned real estate may be calculated according to ownership shares. Nationwide interpretations may replace differing municipal approaches.

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How should companies prepare?

Businesses should update tax ruling registers, review VAT, CIT and payroll corrections, organise document flows, check property tax settlements and assign responsibility for deadlines. They should also assess whether sales systems can support e-receipts.

The benefits will depend on complete data, documented controls and clear ownership of tax processes, particularly in foreign-owned companies reporting to group headquarters.

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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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