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Lower penalties for tax offenses and new reporting duties

The Sejm adopted amendments to fiscal criminal law. Maximum fines for most tax offenses are being reduced. New penalties are introduced for VAT reporting errors and for late or false statements by company shareholders. A specific provision penalizing payers for failing to file returns is being removed.
Key points
Penalty reduction: maximum fines for most fiscal offenses drop from 720 to 480 daily rates, and in some cases to 240 or 120 rates.
New VAT taxpayer penalties: fines up to 240 daily rates for failing to submit deduction information, providing false data, or filing late.
New shareholder obligations: fines up to 240 daily rates for missing tax status declarations, false statements, or delays.
New income tax reporting penalties: fines up to 240 daily rates for non-filing or false data, up to 120 rates for delays.
Removal of specific criminal provision for payer's failure to file – general fiscal offense liability remains.
Repeal of Article 31 of the Tax Ordinance – elimination of third-party liability for tax obligations.
Changes take effect on January 1, 2026.
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59%
VOTING RESULTS
2025-07-25
For 258
Against 177
Abstain 0
Full voting results open_in_new
gavel
Status:
Vetoed
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Additional Information
Rządowy projekt ustawy o zmianie ustawy - Kodeks karny skarbowy oraz ustawy - Ordynacja podatkowa.
Print number: PROJEKT USTAWY 1313
Process start date: 2025-06-02
Voting date: 2025-07-25
Voting no: 53
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Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
AI work logs for this document launch
Summary & Status

Key Questions about Lower penalties for tax offenses and new reporting duties

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1313.

When did the legislative process begin?

The process officially started on 2025-06-02.

What are the main provisions?

Key points include:

  • Penalty reduction: maximum fines for most fiscal offenses drop from 720 to 480 daily rates, and in some cases to 240 or 120 rates.
  • New VAT taxpayer penalties: fines up to 240 daily rates for failing to submit deduction information, providing false data, or filing late.
  • New shareholder obligations: fines up to 240 daily rates for missing tax status declarations, false statements, or delays.
  • New income tax reporting penalties: fines up to 240 daily rates for non-filing or false data, up to 120 rates for delays.
  • Removal of specific criminal provision for payer's failure to file – general fiscal offense liability remains.
  • Repeal of Article 31 of the Tax Ordinance – elimination of third-party liability for tax obligations.
  • Changes take effect on January 1, 2026.

What is the specific legal status?

The current status is Vetoed.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Wniosek Prezydenta (weto)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-22.

Analysis and Potential Impact of PROJEKT USTAWY 1313

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

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