The Polish Sejm passed an amendment requiring local tax interpretations to be published in the EUREKA database, streamlining access for citizens and businesses.
Local Tax Interpretations: Changes to Publication
Interpretations regarding local taxes and fees issued by voivodes, mayors, and city presidents will be published in the ministerial EUREKA database. The Sejm has adopted an amendment to the Tax Ordinance.
The amendment will now be considered by the Senate.
Current Access Challenges
Currently, access to individual interpretations concerning property tax and local fees is difficult. These interpretations are issued by local authorities – voivodes, mayors, and city presidents – and published on the websites of the respective municipal Public Information Bulletins. This requires searching through 2,479 websites.
What Will Change?
This is set to change. Interpretations concerning taxes and fees collected by local governments will be published in the ministerial EUREKA database. EUREKA already contains individual interpretations issued by the Director of the National Fiscal Information (KIS), such as those concerning personal income tax (PIT), corporate income tax (CIT), and VAT.
Submission Process for Local Authorities
Local authorities, which will continue to issue interpretations regarding local taxes and fees, will submit them to the Director of KIS via electronic delivery, following a specified format. The Director will then publish these interpretations.
Existing Interpretations Included
The amendment will come into effect three months after its announcement in the Journal of Laws. The database will include not only new interpretations but, based on a transitional provision, also those issued from January 1, 2025. A significant amendment to property tax came into effect on that date.
The following deadlines apply for submitting interpretations to the Director of KIS:
Until October 31, 2026 – individual interpretations issued from January 1, 2025, to June 30, 2025, as well as information and provisions if they have been repealed or expired.
Legislative Stage
The amendment to the Tax Ordinance (Sejm document No. 2352) has been adopted by the Sejm and will now be considered by the Senate.
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