“Deregulacja 2.0”: is czynności sprawdzające a game-changer for VAT?
Summary
- On 6 July 2026, Ministers Berek and Domański unveiled the“Deregulacja 2.0” package: simpler VAT rules, a free app replacing the fiscal cash register, 5-year validity of individual tax rulings, extended“silent consent”, 50% interest on self-corrections, and a“materiality” principle stopping proceedings for trivial cases. [gov.pl], [gov.pl]
- For VAT practice, the most significant proposal is the overhaul of czynności sprawdzające (verification activities): clear start and end dates, and — crucially — protection for taxpayers acting on findings made during verification (no default interest, no fiscal-criminal proceedings). Currently around 2.5 million such activities occur annually. [akademialtca.pl]
- The package also foresees an auto-filled VAT return (“VAT one-click”, similar to PIT), fed by data from the new e-receipt/e-paragon app, and a proportional immovable-property tax for co-owners. Consultation follows before draft legislation is presented to the Council of Ministers. [gov.pl], [zero.pl]
Article
Poland’s Ministry of Finance and the Chancellery of the Prime Minister unveiled“Deregulacja 2.0: przyjazna administracja skarbowa i pewność prawa podatkowego” on 6 July 2026, following the first wave of deregulation (over 500 postulates processed) and a public consultation. The package rests on four pillars: certain tax rulings, broader silent consent, clearer procedures, and digitalisation of tax settlements. [gov.pl], [gov.pl]
The VAT/tax-procedure highlights most relevant to businesses:
- Czynności sprawdzające (verification activities) — a fixed start and end date and, critically, statutory protection for taxpayers who follow the authority’s findings: no default interest and no fiscal-criminal proceedings on that matter. Kancelaria Akademia LTCA calls this potentially the most impactful change, given ~2.5 million such activities per year and the current lack of enforceable protection when taxpayers rely on tacit acquiescence. [akademialtca.pl]
- Free e-paragon app replacing physical cash registers — a simple mobile application to issue receipts with QR codes/e-receipts, feeding data to the tax administration so that VAT returns can be pre-filled for the ~2 million Polish VAT taxpayers (“VAT one-click”). Traditional hardware and virtual online cash registers remain available. [gov.pl], [gov.pl]
- 50% interest on self-corrections — the system flags errors; if the taxpayer corrects before the authority reacts, only 50% interest is due and no fiscal-criminal consequences. Same rule for late first returns filed voluntarily. [gov.pl]
- 5-year validity of individual tax rulings, automatic prolongation if the law is unchanged, and no back tax if the authority itself changes the interpretation during the validity period. [gov.pl]
- Silent consent extended to deferral requests, waiver of costs, and restoration of deadlines for inheritance/gift notifications; proportional immovable-property tax for co-owners; and a materiality principle stopping proceedings where the fiscal impact is negligible. [gov.pl]
The proposals build on the earlier May 2026 KAS position on nabycie sprawdzające (max 5-day verification, exclusive e-communication via ePUAP) and follow the KPMG April 2026 VAT bill (KSeF-related VAT return amendments). Draft legislation will now be prepared and consulted before submission to the Council of Ministers. [mobilna-faktura.pl] [kpmg.com] [zero.pl]
Sources
- https://www.crido.pl/en/tax-blog/(source referenced in the alert)
- Gov.pl – Deregulacja 2.0 announcement
- Gov.pl – MoF release
- Akademia LTCA – “Deregulacja 2.0 w podatkach”
- Mobilna Faktura – Nabycie sprawdzające VAT 2026 – KAS position
- Zero.pl – “Deregulacja 2.0 coraz bliżej”
- KPMG – Poland VAT law amendments (April 2026)
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