What changes in tax regulations from July 1, 2020?


The Sejm adopted some of the Senate's amendments, including changes to tax regulations in the field of income taxes, VAT and the tax ordinance. They concern, inter alia, issuing PIT-40A, the Polish Classification of Products and Services or sending fiscal receipts in electronic form. Most of the new regulations will come into force on July 1. Read about changes in tax regulations!

The amendment to tax laws is aimed at making it easier for taxpayers to meet their obligations and reducing the number of disputes between tax authorities. As Deputy Minister of Finance Jan Sarnowski said: “The new regulations will eliminate doubts that have arisen in the practical application of tax regulations. They also adjust the applicable regulations to the changing reality, for example in terms of the possibility of sending receipts to the customer in an electronic form ”.

Changes in tax regulations - PKWiU

One of the most important changes is the adjustment of the regulations to the Polish Classification of Products and Services of 2015. The aim is to assign new symbols and names of PKWiU groupings, without substantially changing the tax regulations.

Changes in tax regulations - settlement of pensions

In order to meet the demands of ZUS, the catalog of cases where the pension body will be released from the obligation to prepare the annual tax calculation has been expanded. This change is intended to improve their situation, as the number of taxpayers for whom PIT-40A will be prepared will be limited. Thanks to this, the taxpayer will receive a PIT-11 from the pension authority, on the basis of which the system, as part of the Your e-PIT service, will automatically generate a tax return or the taxpayer will submit it himself.

Moreover, the planned changes to tax regulations concern the submission of an application for the pension authority not to reduce the advance payment by 1/12 of the amount reducing the tax. Thanks to this, the application once submitted will be valid until its cancellation.

Changes in tax regulations - in VAT and payments

The possibility of sending fiscal receipts in electronic form to the customer, with his consent and in an agreed manner, will be quite a significant facilitation introduced by the changes to the tax regulations in VAT.

The changes introduced in tax regulations will also abolish the obligation to pay contributions to the Labor Fund, Solidarity Fund for Support of Disabled Persons and Solidarity Fund for doctoral scholarships received by doctoral students.

The presented changes in tax regulations are to enter into force on July 1, 2020. The exceptions are the adjustments in the scope of PKWiU, which will come into force on January 1, 2021.