On January 15, 2025, Poland’s Council of Ministers approved a significant bill amending the Tax Ordinance Act along with several related laws. This legislative update includes important changes aimed at improving compliance processes and protecting taxpayers in the event of overpayments.
Key Changes in the Bill
Flexible Submission Deadlines: The amended regulations introduce a more flexible approach to submitting documents, such as applications or responses to summons. Taxpayers can now send these letters via any postal operator recognized under the Postal Law. This marks a departure from previous requirements that mandated submission solely at designated operator branches, specifically those of Poczta Polska. For more details on registered postal operators, individuals can consult the Office of Electronic Communications’ website.
Interest on Overpaid Taxes: In a move to align with recent pro-taxpayer decisions from the Court of Justice of the European Union (CJEU) and the Constitutional Tribunal, the new regulations assure that interest will be applied to any overpaid taxes. This interest will accumulate from the date of overpayment until the refund is issued, providing added financial relief to taxpayers. The legislation will officially come into effect 14 days following its publication in the Journal of Laws, signaling a significant shift in Poland’s tax administration landscape.
These amendments reflect a progressive step in enhancing taxpayer rights and streamlining administrative processes within the Polish taxation framework. As the law takes effect, individuals and businesses alike are encouraged to stay informed about these changes to make the most of their tax dealings.
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