This is to let you know of a deregulation proposal dated 28 May 2025 to amend the Fiscal Penal Code (as consolidated in Journal of Laws of 2025, item 633) (“FPC”) and the Tax Code (as consolidated in Journal of Laws of 2025, item 111) (“Code”). The proposal comes as a product of the “Poland – A Breakthrough Year” economic program designed to eliminate unnecessary administrative procedures, reduce business costs, and increase tax transparency.
The solutions are primarily intended to lessen the FPC criminal tax liability by changing the level of certain penalties, i.e. decreasing the maximum number of day (unit) fines that may be imposed for a formal fiscal crime relating to documentary disclosures required to be prepared or filed under tax law. The following reductions are intended:
| FPC article / disclosure concerned | Type of violation | Maximum number of day fines before change | Maximum number of day fines after change |
| Article 56a (Statement of vehicles used exclusively for business purposes) | Failure to file or disclosing untrue information | 720 day fines | 240 day fines |
| Late filing | 720 day fines | 120 day fines | |
| Article 56c (Transfer pricing documentation) | Failure to prepare local file, preparing untrue local file, failure to ensure local file is accompanied by master file | 720 day fines | 480 day fines |
| Late preparation | 240 day fines | 120 day fines | |
| Article 56d (Income tax statements (e.g. Form WH-OSC) / Statements contained in WHT refund applications / applications for preference opinion) | Failure to make a required statement | 720 day fines | 240 day fines |
| Making untrue statement or concealment of truth | 720 day fines | 480 day fines | |
| Late filing | 720 day fines | 120 day fines | |
| Article 56e (Declaration by shareholder/member/partner* of a taxpayer subject to flat-rate profit distributions tax) | Failure to make a required statement or disclosing untrue information | 720 day fines | 240 day fines |
| Late filing | 720 day fines | 120 day fines | |
| Article 56f (Top-up tax disclosure) | Failure to file or filing not in accordance with electronic form | 720 day fines | 480 day fines |
| Making untrue statement or concealment of truth | 480 day fines | 240 day fines | |
| Late filing | 180 day fines | 120 day fines | |
| Article 80e (Transfer pricing report) | Failure to file or disclosing information that is untrue or inconsistent with local file | 720 day fines | 240 day fines |
| Late filing | 240 day fines | 120 day fines |
*After the change these will include also equityholder.
Another part of the proposal is to repeal FPC Article 79(1) which provides penalties for failure by a collecting agent or a paying (withholding) agent to timely appoint a person with responsibility for calculation and collection of taxes and their timely remittance to tax authorities, or for failure to disclose the particulars of such a person to local tax authority. This change would result in changes to FPC Article 79(2) so that a fine for fiscal misdemeanours will be imposed on paying (withholding) agents in the event of their failure to timely file a tax return.
Related to the proposed repeal of FPC Article 79(1) is a proposal to remove the associated Tax Code Article 31 which requires taxpayers to appoint a person responsible for calculation, collection and remittance of taxes.
The bill was transmitted to the lower chamber of Parliament on 2 June 2025 where it is awaiting the first reading.
In accordance with the proposal, the new law would be scheduled to enter into force on 1 January 2026.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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