Tax changes from May 1, 2021 - what do they concern?


From May 1 this year. many significant changes to the tax law entered into force. The Ministry of Finance introduced a number of regulations to facilitate business activity, but also to facilitate the tax authorities. The article presents the details of the newly introduced tax changes!

Tax changes for foreigners

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

  • taking advantage of tax preferences;

  • access to the Your e-PIT service;

  • access to the e-Declaration;

  • receipt of overpaid income tax.

Taxpayers who by 1 May this year. identify themselves with the NIP number, are obliged to submit an application to the city or commune for a PESEL number within 30 days.

Higher penalties for tax violations and tax changes

Amendments to the Fiscal Penal Code as of May 1 this year. resulted in stricter penalties for committing a tax offense, including:

  • higher penalties for tax offenses by increasing the upper limit of the fine imposed under the fine - currently it amounts to PLN 14,000;

  • extension of the catalog of prohibited acts, which allowed the tax authorities to impose fines by way of a fine without the need to bring the case to court.

Only in the case of refusal to accept the ticket by the perpetrator of the offense, the case will be referred to the court.

Tax changes concerning inventories of excise goods

Tax changes regarding the confirmation of excise duty lists introduced simplifications for entrepreneurs, because on May 1 this year. it is the officials of the customs and tax authorities that will be responsible for confirming the inventories of excise goods.

Excise duty on innovative products and e-cigarettes and tax changes

April 30 this year. the period in which innovative products and e-cigarettes were exempt from legalization excise stamps has passed. Tax changes, which came into force on May 1, have modified the wording of the provisions in the ordinance on excise exemptions. Currently, cigarette liquids and innovative products are to be marked with an excise stamp in accordance with the amendment.

Tax changes in excise duty

Tax changes introduced in the ordinance amending the Excise Duty Act and certain acts introduced significant regulations that counteract the shadow 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 incurred and 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 heavy goods vehicles in order to avoid paying excise duty, as well as introducing the maturity - already at vehicle registration - of a document confirming the exemption from the excise duty obligation;

  • changes in the supervision of decisions issued by the Binding Excise Information institutions.