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Tax changes: easier settlements, e-Tax office, and new refund rules

The act introduces several simplifications in contacts with the tax office, including automatic e-Tax Office accounts for citizens and the possibility of remote video hearings. It increases the limit for paying taxes on behalf of others to PLN 5,000 and simplifies the procedures for overpayment refunds and correcting minor errors.
Key points
Higher limit for paying taxes for others: You can now pay tax on behalf of another person if the amount does not exceed PLN 5,000 (previously PLN 1,000).
Automatic e-Tax Office account: Every citizen will automatically get an account in the e-Tax Office (e-Urząd Skarbowy) to facilitate online procedures.
Remote video hearings: The tax office can conduct hearings of witnesses or parties remotely using video and audio transmission.
Faster tax refunds: If there are no doubts about your tax return, the refund will be issued without a formal decision, usually within 30 days.
Easier error correction: The tax office can automatically correct minor errors in your tax return up to PLN 10,000, and you will be notified.
Spouse requests without consent: A spouse with joint property can obtain tax certificates without the other spouse's written consent, based on a declaration under penalty of perjury.
In absentia fines: Fines for fiscal offenses can be issued in absentia and paid by bank transfer within 14 days of delivery.
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy - Ordynacja podatkowa oraz niektórych innych ustaw.
Print number: PROJEKT USTAWY 2287
Process start date: 2026-02-26