Poland to eliminate VAT payment penalties and increase court fees for misdemeanors

The Polish government has drafted a bill to remove sanctions for businesses that mistakenly transfer VAT‑related payments to accounts outside the official "white list". Under the proposal, firms will no longer lose the ability to deduct expenses when a payment above 15,000 zł is made to an unlisted account or when the split‑payment mechanism is bypassed; the only remaining liability is the standard tax obligation. The same legislative package also revises who may sign Transfer Pricing Information (TPR) reports, extending signing authority to any duly authorised representative and eliminating certain documentation requirements for micro and small enterprises.

In a separate proposal, the Ministry of Justice seeks to raise the flat‑rate court fees for misdemeanor cases, some by up to three‑fold. Fees for procedural expenses would increase from 20 zł to 50 zł, from 100 zł to 300 zł, and the fee for filing a request to reopen a case would rise from 100 zł to 300 zł. The ministry argues the adjustments reflect inflation, align costs with the current minimum wage, and shift more of the financial burden onto offenders rather than the state budget.