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New rules for tax advisors: digital exams, court gowns, and easier services

The act introduces major changes for tax advisors and candidates entering the profession. Key updates include the launch of the "e-Doradca" ICT system for exams, mandatory court gowns (togas) for advisors, and written exam exemptions for graduates of partner universities.
Key points
Launch of the "e-Doradca" ICT system for submitting applications, taking exams, and official communication.
Tax advisors must wear professional gowns (togas) during court hearings starting January 1, 2027.
Graduates of universities with special agreements can be exempted from the written part of the professional exam.
Expanded scope of services, including help with information and reporting obligations and representing clients before public offices.
Stricter disciplinary rules, including financial penalties and ex officio removal from the register for unpaid membership fees exceeding the equivalent of 12 membership fees.
Requirement to keep client documents for 10 years, with digital storage of copies fully permitted.
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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