Europe

On 23 September 2026, the Polish National Revenue Administration (KAS) announced that the new Union Customs Code (UCC) has officially entered into force, marking a major overhaul of the European Union’s customs legislative framework. The updated code replaces the previous Community Customs Code and introduces a fully digital, paperless customs environment aimed at simplifying legitimate

Effective 23 September 2026, an amendment to the Tax Ordinance introduces a “silent consent” mechanism: if the tax authority fails to issue a decision within the statutory deadline (typically 2-3 months), the taxpayer’s request is deemed approved. The rule applies to refunds, tax rulings, and certain administrative decisions, aiming to curb bureaucratic delays and strengthen

As of 23 September 2026, a leading tax expert outlines the sweeping reforms proposed in the government’s tax package, describing them as a near-certain “revolution” in Polish taxation. The changes span personal income tax (PIT) threshold adjustments, corporate income tax (CIT) incentives for R&D, and a restructuring of the lump-sum (ryczałt) regime for small businesses.

On 23 September 2026, the spokesman for President Andrzej Nawrocki suggested that a simple reduction in excise duties on motor fuels could immediately lower retail prices by up to PLN 0.50 per liter. The proposal counters the government’s resistance to fuel tax cuts, citing budget constraints and EU minimum rate rules. The President holds veto