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Tax regulations · 1 min read
Tax Ordinance (change from 2027-01-01): Act amending certain acts to simplify administrative procedures in matters resolved by decision
Effective from 1 January 2027
In short
From 1 January 2027, the Tax Ordinance changes under an act that simplifies procedures in matters handled by decision or by tacit consent.
In plain language: what it means
The act of 11 June 2026 (Journal of Laws 2026, item 875) amends several acts, including the Tax Ordinance. Its aim is to simplify administrative procedures in matters resolved by administrative decision or handled by tacit consent.
The changes enter into force on 1 January 2027. The data in this entry does not describe in detail which provisions of the Tax Ordinance will change, so it is worth checking the details in the text of the act itself.
Zaksio monitors the consolidated text of the Tax Ordinance. If a change affects values used in the software, such as rates, thresholds or deadlines, they will be applied in calculations from the date of entry into force.
Who it affects
Businesses and accounting firms that handle tax matters under the Tax Ordinance, e.g. in proceedings that end with a decision.
What to do in your company
- Read the act (Journal of Laws 2026, item 875) as regards the changes to the Tax Ordinance.
- Check whether the changes affect your current or planned tax matters.
- Note 1 January 2027 as the start date of the new rules.
- If in doubt, consult a tax adviser or your accountant.
See also
Frequently asked questions
When do the changes apply?
The changes enter into force on 1 January 2027.
Which legal act is being amended?
The act of 11 June 2026 amends, among others, the Tax Ordinance. It was published in Journal of Laws 2026, item 875.
What does the act concern?
It simplifies administrative procedures in matters resolved by administrative decision or handled by tacit consent.
Will the software reflect the changes?
Zaksio monitors the consolidated text of the act. Values used in the software, e.g. rates, thresholds or deadlines, are applied in calculations from the date of entry into force.
This is information, not legal advice. In disputed or unclear matters, consult an accountant or a tax adviser.
Source: Dz.U. 2026 poz. 875 (ELI)
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