Poland: Amendments to tax laws passed by lower house of Parliament

The lower house of Parliament (Sejm), during its session on February 20-21, 2025, passed two laws that would amend the Polish tax law. The legislation will now be sent to the upper house of Parliament.

• The amendments to the tax code now allow the submission of letters in paper form affecting compliance with deadlines at any postal operator, expanding beyond the previous requirement to use only the Polish Post (Poczta Polska). Additionally, the tax code will align with the Court of Justice of the European Union's judgment in case C-322/228 (June 8, 2023), permitting taxpayers to continue receiving interest until overpaid taxes are refunded, applicable to overpayments due to favorable judgments by the CJEU or the Polish Constitutional Tribunal. The tax code amendments would take effect 14 days after publication in the Polish Journal of Laws.
• The excise duty law was also amended to introduce excise duty on new products such as refillable e-cigarettes, heaters, multi-use devices, accessories, and nicotine pouches, with an increased duty on liquids for single-use e-cigarettes. The amendments now proceed to the upper house of the Parliament. The amendments would apply on April 1, 2025.

Preliminary remarks on the bill amending the Polish tax code and other laws are available on the Chancellery of the Prime Minister's website. The bill aims to improve the relationship between taxpayers and tax authorities, revising rules on the statute of limitations for tax liabilities and modifying conditions for suspending the statute of limitations in fiscal criminal proceedings. It also adjusts methods for reporting tax arrangements for mandatory disclosure regime (MDR) purposes and relaxes penalties for late reporting, aiming to improve tax authority efficiency by simplifying procedures related to assigning the Tax Arrangement Number.

Read a February 2025 report prepared by the KPMG member firm in Poland