Poland Rolls Out Major Tax Simplification Package and Labour Reforms

The Ministry of Finance presented a proposed package of tax deregulatory measures on July 6, 2026, that includes introducing electronic receipts (e-receipts), providing pre-completed value added tax (VAT) returns for approximately 2 million taxpayers, extending the deadline for filing an appeal to 30 days, and introducing a five-year validity period for tax rulings.

Labour and ESG Reforms

Beyond tax changes, the government pushed forward with other regulatory updates. On July 10, the government submitted a proposed bill to the Sejm that would allow electronic communication and information exchange between employers and trade unions, effective 14 days after publication in the Journal of Laws. The government also submitted a proposed bill amending the Act on Counteracting Unfair Market Practices and the Consumer Rights Act to restrict environmental labeling to recognized certification schemes and prohibit generic environmental claims.

The National Labour Inspectorate has been granted new powers to review forms of engagement, including the power to issue administrative decisions confirming the existence of an employment relationship. These changes aim to combat contract misclassification and protect workers from precarious working arrangements.

What this means for foreigners

Foreigners running businesses or employed in Poland should be aware of these compliance changes. Employers will face stricter requirements around proper employment classification and documentation. Freelancers and gig workers may be more protected from misclassification, but formal documentation will be more critical. Foreign business owners will benefit from simplified VAT filing and extended appeal timelines. The shift toward electronic communication with unions and pre-filled tax forms reduces administrative burden.

Sources

• KPMG Poland — Tax deregulation and labour reforms