On January 15, 2025, the Council of Ministers adopted a draft amendment to the Tax Ordinance and several other acts. This amendment introduces significant changes regarding deadlines for submitting documents and the interest rates on tax overpayments resulting from court rulings.
Flexibility in Submitting Documents
The primary change introduced by the amendment concerns the rules for preserving deadlines in tax and administrative procedures. From now on, to meet a deadline for submitting a document (applications, responses to summons, etc.), it is sufficient to send it through any postal operator in accordance with the Postal Law Act. Previously, documents had to be sent exclusively through Polish Post offices, a requirement that was criticized for limiting accessibility and flexibility in the process.
A register of postal operators where documents can be submitted is available on the website of the Office of Electronic Communications, which aims to make it easier for taxpayers and companies to use various postal services.
Interest on Tax Overpayments
Another significant change is the method for calculating interest on tax overpayments that arose from favorable rulings by the Court of Justice of the European Union (CJEU) and the Constitutional Tribunal. According to the new regulations, these overpayments will be subject to interest from the date they occurred until the day they are refunded to the taxpayer. This adjustment is intended to treat taxpayers fairly, who are waiting for the return of improperly paid amounts.
Similar interest rules will be applied to overpayments resulting from rulings by the Constitutional Tribunal, extending the protection of taxpayers’ rights.
The amendment will come into effect 14 days after its publication in the Journal of Laws.
Source: ManagerPlus
