Changes to tax regulations which relate to tax changes for foreign citizens, changes to the excise law and to the provisions of the Fiscal Penal Code came into force on 1 May 2021.

Tax changes for foreigners

Changes to the law, which entered into force on May 1 in the scope of the act on the principles of registration and identification of taxpayers, allow foreigners to apply for a PESEL number for tax purposes. The introduced modifications allowed foreign citizens to:

• take advantage of tax breaks;
• access the service of Twój e-PIT;
• access the platform of e-Declaration;
• receive overpaid income tax.

Taxpayers who used their NIP number until the date of entry into force, i.e. 1 May, have 30 days to submit an application for a PESEL number.

Changes to the excise law

Tax changes stated in the ordinance amending the Excise Duty Act and other acts introduced significant regulations that counteract the informal economy in running a business. The following regulations have been introduced:

• higher penalties for fiscal offenses in the field of excise goods - the upper limit of the fine has been raised and one may now even face imprisonment;
• limitation in the scope of improper taxation of imported vehicles, which, as a result of design modifications, are registered as truck vehicles in order to avoid the payment of excise duty, as well as introducing the maturity - already at the moment of vehicle registration - of a document certifying exemption from excise duty;
• changes in the supervision of decisions issued by the Binding Excise Information institutions.

From 1 May also all novel products and electronic cigarette liquids intended for sale, without exception, must be marked with a tax or legalization excise stamp.

Changes to the provisions of the Fiscal Penal Code

From 1 May 2021, stricter penalties are also in force for committing a tax offense, including:

• the fine that may be imposed by way of a penalty notice will range from PLN 280 to PLN 14,000;
• the condition for imposing a fine by way of a penalty notice is the consent of the perpetrator of a tax offense to accept the notice. This means that the perpetrator may not accept the notice and his case will then be dealt with in the course of court proceedings;
• extension of the list of prohibited acts, which enabled the tax authorities to impose fines by way of a penalty notice without the need to refer the case to court.