22:12 4 July 2026
Changes to tax laws come into force
New amendments to Poland’s personal income tax, corporate income tax and flat-rate income tax rules have entered into force, introducing changes favorable to taxpayers. The deadline for submitting accounting books to the tax office has been extended. For personal income taxpayers, the new deadline is July 31 after the end of the tax year, instead of April 30. For corporate taxpayers, the deadline moves to the end of the seventh month after the tax or financial year, instead of the third month.
The rules also expand the scope of UPL-1 powers of attorney, allowing authorized representatives to sign and submit accounting books and related records electronically. The term “book” has also been clarified as referring to the tax revenue and expense ledger.
