Global Daily Tax News, Polish Senate Approves Interest Waiver For Lengthy Audits, (Oct 6, 2025)

Both houses of Poland's parliament have approved a tax law amendment providing for a waiver of interest on tax debts where a tax or customs audit lasts more than six months.

The waiver will apply for the period exceeding six months, the Senate unanimously agreed at the end of September.

The change is part of the Government's broader deregulation project, which is intended to improve the business environment. As part of this package, the Government has also proposed changes to various types of penalties, including those for failure to submit filings on time and for errors in filings. To make the penalties regime fairer, less severe penalties would apply for less serious offences. Taxpayers and their advisers would not be penalized for unintentional errors and mistakes, and the maximum penalties would be reduced, except for fraud.

Penalties would also change for non-compliance in relation to transfer pricing matters, input tax credits for passenger car purchases, and matters related to the "Estonian CIT" regime, which provides for the deferral of tax liability until distribution of corporate profits. The limit on court-imposed fines will also be reduced.