Poland launches Deregulation 2.0 tax reforms for businesses

Poland’s Deregulation 2.0 package is aimed at simplifying tax compliance for entrepreneurs. Key measures include a free mobile application that can replace traditional cash registers, allowing receipts to be issued on smartphones or tablets, and a lower interest rate—half of the usual amount—when businesses correct tax errors themselves before audit. The appeal deadline for tax decisions has been extended from 14 to 30 days, and individual tax interpretations will now remain valid for five years with possible extensions, providing greater predictability.

At the same time, political debate is focusing on raising the second income‑tax threshold from 120,000 zł to 140,000 zł to ease the burden on the middle‑income class. Critics note a growing trend of salaried workers shifting to self‑employment (B2B contracts) to avoid higher taxes, while officials call for broader political will to implement the threshold change and improve tax‑control mechanisms.