Poland unveils Deregulation 2.0: free e-receipt app, pre-filled VAT, and tax interpretation overhaul

On 6 July 2026, Minister of Finance and Economy Andrzej Domański and Minister Maciej Berek, responsible for implementing government policy, held a press conference to announce the next wave of deregulation. The first package, they said, had already delivered over 160 legal changes and drawn interest from other European countries.

Four pillars of Deregulation 2.0

Domański outlined the package's structure: certain tax interpretations, expansion of silent consent, clear procedures for contact with the administration, and using the digital revolution to simplify business life.

It must be simpler and more certain. Certain tax interpretations. Second, expansion of silent consent. Third, clear, readable procedures for contact with the administration. And fourth, perhaps most important, using this huge digital revolution that we are all observing to make it easier for taxpayers.

Digital receipts and pre-filled VAT

The centrepiece is a free mobile application that will let entrepreneurs issue e-receipts without a physical cash register. Traditional and virtual cash registers remain available.

Entrepreneurs will receive a free app for issuing receipts, and customers the option to receive an e-receipt instead of a paper one. This is convenience for citizens, and for entrepreneurs simplification and savings.

Once e-receipts are in place, the tax administration will be able to prepare draft VAT returns for businesses, mirroring the one-click PIT settlement already in use. Domański called it a massive change that will help roughly 2 million taxpayers who file VAT returns monthly or quarterly.

Tax interpretation overhaul

Individual tax interpretations will receive a five-year validity period. After that, the tax authority will review whether the interpretation remains current. If it does, validity is extended; if not, it is removed, but without negative consequences for the taxpayer. About 25,000 individual interpretations are issued each year, with roughly 500,000 already in the system.

General interpretations will also change: if the tax authority alters a general interpretation, the new version will apply only prospectively. Berek said this is one of the key items and should take effect in early 2027.

Local tax interpretations, currently issued by individual municipalities, will be unified nationwide.

Currently, unfortunately, it happens that different municipalities issue different interpretations of the same provisions regarding local taxes. We are ending this. There will be unification – municipalities across the country will interpret the same provisions in the same way.

Silent consent and error relief

The government plans to expand silent consent to cover tax deadline postponements and restoration of deadlines for reporting inheritance or donation acquisitions. If the taxpayer does not respond in time, the matter is resolved in their favour. This is expected to enter force in the first quarter of 2027.

Another change reduces interest when a taxpayer corrects their own error in a declaration or files a first declaration late. The system will automatically flag simple mistakes; if the taxpayer fixes them after the notification but before an official contact, only half the interest is due. That rule could take effect in the first half of 2027.

IT streamlining and timeline

Berek also announced an end to the practice of citizens printing documents from one public register only to deliver them to another office that already has digital access. This IT improvement is planned for 2027.

The full package is to be adopted by the Council of Ministers by the end of 2026, with parliamentary work beginning in early 2027.