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New Rules for Tax Advisor Exams and Profession

This law changes the rules for obtaining qualifications and practicing as a tax advisor in Poland. It introduces an electronic examination system called e-Doradca, expands the scope of advisory services to include reporting and fees, and tightens disciplinary liability with new financial penalties. For citizens, this means broader access to advisors for tax and customs matters, as well as greater transparency of the official advisor list and stricter punishments for professional misconduct.
Key points
Expanded advisory services: tax advisors will be able to officially assist with information and reporting obligations and matters concerning fees and administrative enforcement.
Electronic e-Doradca exam: from mid-2026, the entire examination process, from application to taking tests, will be conducted online via a new IT system.
New, enlarged Examination Board: it will consist of 70 members, including administrative court judges, to increase the objectivity of candidate assessments.
Public list of advisors: the National Board of Tax Advisors will publish an online list with information on whether an advisor is practicing, suspended, or removed, making it easier to verify their credentials.
Stricter disciplinary penalties: a financial penalty of up to twelve times the minimum wage has been introduced, and final penalty rulings will be subject to enforcement.
Mandatory robe in court: from 2027, a tax advisor appearing in court will be required to wear an official robe (toga).
Extended document retention period: advisors will have to keep copies of their opinions and advice for 10 years, instead of the previous 5 years.
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56%
VOTING RESULTS
2025-11-07
For 247
Against 177
Abstain 19
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy o doradztwie podatkowym oraz ustawy - Prawo o postępowaniu przed sądami administracyjnymi.
Print number: PROJEKT USTAWY 1729
Process start date: 2025-09-24
Voting date: 2025-11-07
Voting no: 52