On 6 September 2026, the President of Poland signed the amendment to the Tax Ordinance (Ordynacja Podatkowa), introducing sweeping simplifications effective 1 October 2026. The headline change is the abolition of domestic Mandatory Disclosure Rules (MDR) for national tax schemes, eliminating the obligation to report domestic arrangements and maintain internal MDR procedures. This responds to long-standing criticism of excessive compliance costs for schemes with purely local impact. The amendment also raises the thresholds for tax office corrections of tax returns ex officio, giving taxpayers greater certainty. A new centralized database for municipal tax interpretations (EUREKA) will be established, improving consistency in local property and vehicle taxes. Notably, the statute of limitations framework remains unchanged despite proposals to extend it. The package includes electronic service of decisions by default, shorter deadlines for tax refunds, and simplified procedures for correcting obvious errors. Businesses should update compliance calendars, dismantle domestic MDR workflows, and prepare for the new interpretation database launch.
Key Takeaways
- Domestic MDR Abolished: Reporting of national tax schemes and related internal procedures are eliminated, reducing administrative burden significantly.
- Higher Ex Officio Correction Limits: Tax offices may only correct returns above new materiality thresholds, protecting taxpayers from minor adjustments.
- Centralized Municipal Interpretation Database: The EUREKA system will host all local tax rulings, promoting uniform application of property tax definitions nationwide.
- Electronic Service Default: Tax decisions will be delivered electronically unless taxpayer opts out, accelerating procedural timelines.
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