Businesses are increasingly affected by instability and complexity of taxation rules. The problem is besides unclear interpretations of them

Polish entrepreneurs frequently negatively measure the quality of taxation regulations – according to the study "Entrepreneurshiprs under the scope of fiscal 2025" prepared by the MDDP taxation advisory company in cooperation with the Confederation of Leviathan. They are afraid about the divergent interpretations of the rules and the uncertainty of taxation law, which is constantly being modified. Among the key changes in the area of taxation, which will affect practically all entrepreneurs, are the introduction of the National e-Factur strategy or changes in the property tax.

– Entrepreneurs frequently point to situations where, depending on the taxation office, the knowing of the provision is different and 1 office says: this should be settled in this way, in another office differently. This is mainly a problem with property tax, due to the fact that if we have 2,6 1000 municipalities and 2,6 1000 taxation authorities, then in each municipality the same building can be taxed differently – says Newseria Przemysław Pruszyński, manager of the taxation Department of the Leviathan Confederation. – Even difficult, complicated regulations, if they apply for respective years and are not changed, can be explained, explained, described, challenged. The courts shall give interpretations, show how to apply the provision. If this is inactive unstable, it is constantly changing, explanation and appropriate application is difficult.

According to the study “Employers under the scope of fiscal 2025”, prepared by MDDP in cooperation with the Confederation of Leviathan, entrepreneurs express frustration with the hard to realize regulations that introduce unnecessary uncertainty and hinder day-to-day management of companies. Frequent changes to the rules origin uncertainty, and the instability of the regulations makes long-term planning difficult.

– What hinders entrepreneurs most is the quality of taxation law due to the way it is applied, i.e. the variability of interpretations, the definition of the actual content of taxation law as a consequence of jurisprudence that follows respective years. For example, we wait more than 5 years for NSA judgments in any cases, frequently erstwhile these provisions are no longer in force. Business planning requires a possible degree of certainty and predictability of taxation implications – says Andrzej Nicończyk, president of the Leviathan Confederation taxation Council.

Legal certainty is simply a very crucial request for entrepreneurs and translates into business predictability. Under conditions of uncertainty, risks for companies are increasing, and this in turn can translate into prices for their products and services.

According to the MDDP and the Leviathan Confederation report, analysing the control activities of taxation authorities between 2019 and 2024, entrepreneurs clearly have a negative attitude towards most aspects of the taxation strategy – they anticipate a more partnership approach from taxation authorities.

– Legal certainty would greatly improve the economical situation of entrepreneurs, and action in this direction is seen, while the quality of the law should be somewhat better – is judged by Andrzej Nikonczyk.

The typical of the Leviathan Confederation's taxation Council stresses that entrepreneurs note their impact on the quality of the law, which shows a large interest in the participation of the fresh government in the consultation. They number on their opinion to aid form taxation rules in specified a way that they are feasible.

– While the decision on the amount of the taxation is simply a political decision, the way it is implemented is an authoritative decision. There is simply a very large area to accomplish the goals in a way that does not rise doubts. – says Andrzej Nikonczyk. – If a individual does not know the business, he proposes regulations that cannot then be executed, or that are in doubt, he does not know what to do. That's what the consultation is for. The participation of entrepreneurs is expanding and the openness of the Ministry of Finance for this consultation is besides increasing, due to the fact that here there is simply a common interest, ease of implementation and application of these provisions.

Business relations with taxation administration were 1 of the subjects of the 9th legislature of the Leviathan Confederation taxation Council, during which a group of experts, entrepreneurs and representatives of the administration discussed current taxation law issues. 1 of the panels was utilized to present the conclusions of the study "Employers under the scope of the fiscal 2025". Newseria was the media patron of this event.

– This year, in the first panel, we talk about taxpayers' relations with taxation authorities. We present a study that we created based on investigation results, surveys of entrepreneurs. They assessed how they were controlled, how the taxation authorities carried out their checking activities; This is Przemysław Pruszyński. – Given that our taxation strategy is very complex and entrepreneurs misjudge the quality of the rules themselves, we have focused on how they measure conversation or cooperation with taxation administrations, due to the fact that at the minute erstwhile we have hard regulations, a good relation can aid us to apply them properly.

The second subject was the property taxation and its extended amendment, which entered into force in 2025. It concerns fresh definitions of buildings, structures and taxation of these facilities for the purposes of property tax.

– Last year at the congress, we talked about how the ministry would show the rules, including how the clever consultation, whether the fresh rules are better, are more precise than the erstwhile ones, and whether they will give emergence to little doubts – explains the manager of the taxation Department of the Leviathan Confederation.

The 3rd key subject of the legislature is the implementation of the National E-Factur System, which may be a major challenge for entrepreneurs, and which they will face next year. It will be a large undertaking from the administrative, IT and financial sides. Each company will gotta have an accounting strategy to connect to the servers of the Ministry of Finance and to issue invoices through the National e-Faktur System.

– present this strategy is distributed, each company has its own system, works according to proven and its corresponding invoicing models. The national e-Faktur strategy will force harmonisation of invoicing, companies will gotta implement these programs. This will affect a major organisational change, frequently involving circulation, acceptance of documents. This change will affect all entrepreneurs and it is surely the biggest challenge for business today – explains Przemysław Pruszyński. – We look forward to the final version, the final version of the regulations, the publication by the Ministry of Finance of these IT designs of fresh documents, and at the time of all this, companies will have small time, due to the fact that not much more than half a year to implement specified implementations in companies.

The 4th crucial subject for the business environment is the launch of the bailout strategy from October this year, which will besides affect the taxation sphere.

– Following it, i.e. the return of bottles on beverages, there will besides be taxation regulations, as each unreturned bottle will be subject to VAT, and in this respect there are applicable doubts about the charge and withdrawal of the tax. – explains the manager of the taxation Department of the Leviathan Confederation. – These are the most crucial topics for entrepreneurs. As the taxation Council, as Leviathan, we participate in a series of consultations on changes to the rules and we see which laws rise the most business concerns, which entrepreneurs fear. So always building the agenda of the taxation Council Congress, we effort to talk about what is hard for entrepreneurs.

For: newseria.pl