Poland's government adopts package of deregulation draft laws
Poland's Council of Ministers has adopted a package of draft laws as part of the deregulation process; the new provisions are aimed, among other things, at protecting taxpayers from sudden changes in the provisions of tax laws, a statement following the Cabinet meeting said. The limit for VAT tax exemption is also to be raised to PLN 240,000 (EUR 56,064).
"The new provisions are intended, among other things, to protect taxpayers from sudden changes in the provisions of tax laws and to clarify interpretative doubts raised by entrepreneurs regarding declarations made during or after a customs and tax inspection," the Prime Minister's office KPRM wrote in the statement.
The protection of taxpayers against sudden changes is to be implemented by introducing a six-month vacatio legis for draft tax laws and bills amending laws that are submitted to the lower house of Polish parliament, Sejm.
The drafts adopted by the government on Tuesday also concern an increase in the VAT subjective exemption limit and the elimination of the obligation to prepare and publish information on the tax strategy pursued.
"The limit for the VAT subjective exemption is increased to PLN 240,000. Until now, taxpayers could use the so-called subjective exemption if they did not exceed the sales limit of PLN 200,000 in the previous and current year," KPRM indicated.
The provisions above are to enter into force from early-2026.
The new regulations are also to remove the obligation to prepare and publish information on the tax strategy pursued by companies - a convenience for the largest enterprises tax CIT payers. Nearly 4,300 taxpayers are to benefit from this relief.
jz/ ao/