On 28 April 2022 the Sejm passed a bill to amend certain acts to facilitate automation in dealings with the National Revenue Administration (“Bill”). The Bill introduces measures designed to increase the efficiency of electronic services for taxpayers and others.

The current platform, called e-Tax Office, which is used to make personal income tax filings etc., is supposed to include new functionalities.

According to the Bill, e-Tax Office will enable, among other things:

  • two-way communication via an account on a website or mobile application which will have the same legal validity as traditional dealings;
  • quick certification without paying stamp duty on issuance of certificates (e.g. certificates of good standing);
  • various filings, such as appeals, explanations, applications (e.g. letters concerning binding rate information);
  • access to tax matters in relation to PIT,  CIT and VAT.

The projected law makes these e-Tax Office measures available to taxpayers, collecting/withholding agents, representatives, court enforcement officers and notaries.

Access to e-Tax Office will be secured through user authentication tied to an individual user account. The authentication method as well as the exact kinds of matters that can be dealt with using e-Tax Office will be laid down in a regulation to be issued by the minister for public finances.

All written communications automatically generated by tax authorities using e-Tax Office will have a qualified electronic seal of the Head of National Revenue Administration.

The new, extended e-Tax Office will replace the tool currently used by the revenue administration, i.e. the Tax Portal.

The Bill was transmitted to the Senate, whose revisions to the subject regulations were only of a technical nature. Therefore, the Bill can be expected to be fully enacted soon in basically the same wording. We will keep you updated on the status of this legislation.

If thiss issue pertains to your business and you are interested in our assistance, please contact us.

This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.