On 28 August 2026, the Ministry of Finance confirmed the creation of a single national database (EUREKA) for all individual tax interpretations issued by municipalities regarding local taxes and fees, particularly property tax (podatek od nieruchomości). Currently, over 2,400 municipalities publish interpretations on separate websites, leading to inconsistent rulings on identical issues, especially concerning new definitions of “building” and “structure” introduced in 2025. The centralized database will be searchable by keyword, legal basis, and municipality, and will assign each interpretation a unique identifier and status (valid, superseded, revoked). Municipalities will be required to upload new interpretations within 14 days of issuance. The reform aims to enhance predictability for businesses operating across multiple jurisdictions and reduce litigation. Taxpayers can rely on interpretations published in EUREKA as a defense against penalty interest, provided they act in good faith. The system is scheduled to launch in Q1 2027, with a migration period for existing rulings.
Key Takeaways
- Single Source of Truth: EUREKA consolidates all municipal tax interpretations, ending fragmentation across thousands of local websites.
- Focus on Property Tax Definitions: Critical for resolving disputes over classification of technical installations, warehouses, and renewable energy assets as buildings or structures.
- Good Faith Reliance Protection: Taxpayers following EUREKA-published interpretations are shielded from penalties even if the interpretation is later overturned.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement