From 1 October 2026, taxpayers submitting a correction of tax return that results in a tax overpayment will, no longer be required to submit a separate application for confirmation of the overpayment.
This change is one of the simplifications introduced by the amendment to the Polish Tax Ordinance Act of 29 May 2026. Currently, pursuant to Article 75 of the Polish Tax Ordinance Act, a taxpayer submitting a correction to a tax return that results in a tax overpayment is, as a general rule, required to submit a separate application for confirmation of the overpayment together with the correction.
Under the new regulations, this requirement for corrections submitted after the deadline for filing the relevant tax return – will be abolished. This means that, where a submitted correction results in a tax overpayment, the correction itself will generally be sufficient to obtain a refund of the overpayment.
At the same time, the new regulations provide that if the amount of the overpayment resulting from the submitted correction exceeds PLN 10,000, the taxpayer will be required to provide a written explanation of the reasons for making the correction.
The full text of the amendment is available at the following link: [LINK]
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The information contained in the alert is general and does not represent the tax opinion and does not cover all changes resulting from the proposed regulation. Before making any decision or action, as well as in case of any questions or concerns, please contact our tax advisers, tel.+48 22 516 202 071.
