The Government of Poland Has Adopted the New Tax Ordinance

Tax Ordinance (further referred to as TO) of 2019 is here to replace the one of 1997, which is currently enacted in the country but is considered outdated and not comfortably fitting the modern taxation realities. Mateusz Morawiecki, the Prime Minister, officially approved the existing draft of the document, which was before at the stage of public consideration and amendments. This bill will become the new TO starting from the first calendar day of 2021.

The document introduces major changes to the current taxation and will regulate the general part of the tax law the same as its predecessor does. If to describe the implemented changes in a few words, they are made to strengthen the position of a taxpayer before the taxation bodies. One of the significant introductions is a new position – Taxpayers’ Ombudsman. All taxpayers that fall into the categories of small and very small entrepreneurs and natural persons will have the right to address Taxpayers’ Ombudsman for help if they have any issues or questions to solve. To make taxpayers get used to this position and benefits it offers, enacting Taxpayers’ Ombudsman will be done from the first calendar day of 2020, one year before enacting all other changes to the tax regulations.

Teresa Czerwińska, the Minister of Finance, announced specific changes that the new TO will introduce. Amongst them are:

  • fiscal mediation
  • tax consultations about the fiscal effect of business transactions
  • Cooperation Programme, which is here to ensure the bigger transparency of all financial and fiscal transactions of taxpayers (that is also aimed at increasing legality of their actions)
  • more effective electronic communication that will acknowledge modern technologies
  • an open catalog of taxpayers’ obligations & rights
  • tax agreement that may be necessary in complex cases of taxation
  • simplified procedure for settling minor sums of tax underpayments, and others.

The decision to amend changes was accepted 5 years ago and after it had been elaborated, it has been first put to public consultation. Now, as the final changes have been made to it, the government approved that project of the bill, which will mostly have an effect on small business and private taxpayers.


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