Deregulation 2.0 — Poland Proposes Faster VAT Verification Procedures

Summary

Poland’s Deregulation 2.0 initiative proposes significant reforms to the country’s tax administration by modernising verification activities (czynności sprawdzające), which are the most frequently used form of interaction between taxpayers and the tax authorities. The proposals aim to make these procedures more transparent, predictable, and efficient by introducing clear time limits, defining the procedural framework more precisely, and strengthening taxpayers’ procedural rights. Rather than relying on lengthy tax audits or formal tax proceedings, the reforms seek to resolve straightforward VAT discrepancies through faster and less burdensome verification procedures.

A central objective of the package is to shift the relationship between taxpayers and the tax administration towards greater cooperation. The proposed changes include limiting requests for documents already available through government systems, introducing statutory deadlines for verification activities, and improving legal certainty by clearly distinguishing verification procedures from tax audits. According to the analysis, these measures could significantly reduce compliance costs for businesses while enabling the tax authorities to resolve routine VAT issues more efficiently through risk-based administration rather than formal enforcement.

The reforms also support Poland’s broader programme of digitalising tax administration. Combined with initiatives such as electronic receipts, pre-completed VAT returns, and expanded digital services, the enhanced verification procedure could become a key instrument for improving voluntary compliance. The article argues that, if implemented effectively, the reforms may fundamentally change how VAT compliance is monitored by replacing resource-intensive audits with faster, technology-driven verification processes that benefit both taxpayers and the tax authorities.

Article

The article examines how Poland’s proposed Deregulation 2.0 reforms could transform VAT administration by strengthening the role of verification procedures as a practical alternative to formal tax audits. By introducing clear procedural rules, statutory deadlines, greater use of digital information already held by the authorities, and stronger taxpayer safeguards, the reforms aim to make VAT compliance more efficient while reducing administrative burdens. According to the author, these changes have the potential to become a genuine “game changer” in Polish VAT administration by promoting faster dispute resolution and a more cooperative relationship between taxpayers and the tax authorities.

Sources

• CRIDO
• Government of Poland

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