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Tax regulations · 1 min read
Tax Ordinance (amendment from 2027-04-02): on the act amending the Act on the Protection of the Rights of Purchasers of Residential Premises or Single-Family Houses and on the Developer Guarantee Fund
Effective from 2 April 2027
In short
From 2 April 2027, an amendment to the Tax Ordinance will apply, introduced by the act on the protection of the rights of purchasers of premises and the Developer Guarantee Fund.
In plain language: what it means
The Act of 17 October 2025 (Journal of Laws 2025, item 1669) mainly amends the rules on the protection of purchasers of flats and houses and on the Developer Guarantee Fund. It also amends several other acts, including the Tax Ordinance.
The amendment to the Tax Ordinance enters into force on 2 April 2027. The data provided does not show exactly which provisions of the Tax Ordinance are changing. Before that date, it is worth checking the text of the act to see whether the amendment affects your business.
Zaksio monitors the consolidated text of the Tax Ordinance. If the amendment covers 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
The act mainly concerns developers and purchasers of premises. The amendment to the Tax Ordinance may be relevant for taxpayers and accounting firms. The scope of the amendment needs to be checked in the text of the act.
What to do in your company
- Note 2 April 2027 as the date from which the amendment applies.
- Read the provisions amending the Tax Ordinance in Journal of Laws 2025, item 1669.
- Check whether the amendment affects your business or your clients.
- If in doubt, consult a tax adviser or accountant.
See also
Frequently asked questions
When does the amendment to the Tax Ordinance enter into force?
The amendment enters into force on 2 April 2027.
Which act introduces this amendment?
The Act of 17 October 2025 amending the Act on the Protection of the Rights of Purchasers of Residential Premises or Single-Family Houses and on the Developer Guarantee Fund, and certain other acts, Journal of Laws 2025, item 1669.
Do I need to change anything in the software?
Zaksio monitors the consolidated text of the act. If the amendment affects values used in the software, they will be applied 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. 2025 poz. 1669 (ELI)
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