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The press conference “DEREGULATION 2.0: a friendly tax administration and certainty in tax law” presented further deregulation measures intended to simplify regulations and make the domestic legal environment friendlier to Polish entrepreneurs. The many proposals included the most widely discussed measure: a free app for issuing receipts, intended to become a cheaper and more convenient alternative to a traditional cash register.
Continuing Poland’s deregulation drive: DEREGULATION 2.0 and proposals for tax changes — will they enter into force in 2027?
The press conference “DEREGULATION 2.0: a friendly tax administration and certainty in tax law”, held on 6 July this year, is a continuation of the Polish government’s deregulation drive, which we already discussed on our blog in the article “Deregulation — how is it progressing, what has already changed and what is still to change?”.
Many of the deregulation changes described then have indeed entered into force, and some have significantly eased life for Polish entrepreneurs.
The newly announced continuation was therefore expected, and some of the proposals presented are directly based on requests made by entrepreneurs themselves during the government’s consultations with social partners, including through the Lewiatan Confederation.
A free receipt-issuing app instead of a cash register? A major convenience and saving, especially for the smallest businesses
Recording sales using a cash register is an obligation imposed on a large group of Polish entrepreneurs — specifically those selling goods or services to individuals who do not conduct business activity and to flat-rate farmers (we discussed this obligation and possible exemptions in greater detail in the article “Recording sales using a cash register in 2026 — the obligation and possible exemptions”).
This obligation is undoubtedly burdensome, especially for the smallest taxpayers. This is precisely what prompted the Ministry of Finance’s latest proposal to introduce an optional, free receipt-issuing app for widespread use.
According to the announcements, the app will be installable on any mobile device, such as a phone or tablet, significantly reducing business operating costs and paperwork.
The possibility of using existing sales-recording solutions, such as traditional cash registers or virtual online registers, is not to be restricted in any way. Entrepreneurs who prefer to retain their current solutions will therefore be able to do so.
Crucially, introducing the app and widespread e-receipts will allow the administration to prepare pre-filled VAT returns. This is another convenience which, according to the announcements, is intended to save time for taxpayers settling VAT monthly or quarterly.
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Other regulatory changes proposed by the Ministry of Finance: more rights and conveniences for taxpayers, including wider tacit approval, and additional obligations for the tax administration
The above does not exhaust the proposals made by the Ministry of Finance at the conference “DEREGULATION 2.0: a friendly tax administration and certainty in tax law”.
Other important measures include, in particular:
- Introducing a system that will itself detect and notify taxpayers of irregularities in tax settlements;
- Introducing a related measure involving payment of only 50% of interest and no fiscal criminal consequences for taxpayers who correct irregularities before the authority intervenes, and for taxpayers who submit their first return late but ultimately file it themselves and pay the tax without being prompted by the authority;
- Introducing a validity period, generally five years, for individual tax rulings and an obligation for the administration to monitor whether they remain current;
- Extending tacit approval to applications for deadline extensions and applications for remission of procedural costs, as well as entrepreneurs’ procedural matters;
- Property tax proportional to the co-ownership share, meaning a change under which a co-owner will be required to pay property tax only in the proportion corresponding to their share;
- No proceedings for minor transactions with minimal impact on public finances, except where there is intentional action to the detriment of the State Treasury;
- Extending the deadline for lodging an appeal from 14 to 30 days;
- The possibility of waiving the right to appeal, allowing a decision to be implemented immediately without waiting for the standard appeal period to expire;
- An obligation to notify the taxpayer of the start and end dates of verification activities;
- Introducing protection in the form of no late-payment interest and no initiation of fiscal criminal proceedings for taxpayers who comply with findings arising from verification activities;
- The possibility of obtaining a certificate of no arrears also for taxpayers paying arrears in instalments or under an arrangement with creditors;
- Harmonising interpretations concerning local taxes by having them issued by just one authority nationwide;
- Abolishing the possibility of requiring an entrepreneur during verification activities to provide documents that can be obtained automatically from ICT systems;
- Expanding the range of security measures to include compulsory mortgages and pledges over interests, shares and movable property, combined with allowing entrepreneurs to choose this form of security instead of a bank-account freeze;
- The possibility of obtaining binding information concerning the classification of activities also for PIT and CIT purposes;
- Introducing rules under which every decision to secure tax before a final decision is issued will have to be reviewed by an appeal authority or a court.
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Summary
Summary: A free app instead of a cash register? This and other changes proposed for entrepreneurs by the Ministry of Finance
The conference “DEREGULATION 2.0: a friendly tax administration and certainty in tax law”, held on 6 July this year, continues the government’s deregulation drive, particularly concerning regulations affecting Polish businesses.
Among the announced changes, the free sales-recording app has generated the strongest, mainly positive, reactions. It will be installable on any mobile device and, if the proposal is actually implemented, interested entrepreneurs will be able to use it instead of a traditional cash register.
This and the other amendments described above are intended to make life easier for Polish entrepreneurs and significantly reduce business paperwork and operating costs.
According to the announcements, work on them is already under way, and the Ministry of Finance expects legislative work to be completed by the end of 2026. This does not, of course, mean that all changes will take effect on 1 January 2027.
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