Few business owners think of the Tax Ordinance (Ordynacja podatkowa) as something that affects their day-to-day work. Yet it is this act that governs how taxes are paid, how overpayments are recovered, when the tax office may correct a return and on what terms relief can be requested. Since 1 October 2026 an amendment prepared by the Ministry of Finance as part of the government's deregulation programme has been in force. Most of the changes benefit taxpayers, and several of them genuinely make life easier for people running a sole proprietorship (JDG).
Someone else may pay the entrepreneur's tax — up to PLN 5,000
As a rule, tax should be paid by the taxpayer from their own funds. However, the Tax Ordinance (Article 62b) allows another person or company to pay on the taxpayer's behalf — the payment is then treated as if it came from the taxpayer. Until the end of September 2026 such a third-party payment was effective only if the tax did not exceed PLN 1,000. From 1 October 2026 the limit has risen to PLN 5,000.
For a sole proprietor this matters, for example, when travelling, when their bank account is blocked, or simply when asking a relative or business partner to transfer a quarterly income tax advance. The condition is a correctly described transfer — the payment details must clearly show whose liability is being settled (taxpayer identifier, form symbol, period). Amounts above the limit should still be paid from the taxpayer's own account, otherwise the tax office may question whether the payment is effective.
Overpayment from a corrected return without a separate application
After filing a return, an entrepreneur sometimes notices an omitted cost or an incorrectly recorded invoice and files a correction showing an overpayment. Until now, if the correction reached the tax office after the filing deadline, a separate application for confirmation of the overpayment had to be attached. The amendment removes this requirement where the overpayment results directly from the corrected return. Fewer documents mean a lower risk of a refund being held up by a formal omission.
It is still worth explaining the reasons for the correction and remembering that it must be filed on the proper form. A well-prepared explanation speeds up the process, especially for larger amounts.
Minor errors in a return will be corrected by the tax office — limit PLN 10,000
As part of verification activities, the tax office may correct a return ex officio if it finds calculation errors or obvious mistakes, provided the amount of the correction does not exceed the statutory limit. From 1 October 2026 this limit has increased from PLN 5,000 to PLN 10,000. As a result, more minor mistakes will be fixed without summoning the entrepreneur for explanations and without additional correspondence.
The entrepreneur does not lose control: they are notified of the correction and may disagree with it by filing an objection within the statutory deadline. That is why it is worth checking official correspondence regularly — today primarily the e-Delivery (e-Doręczenia) mailbox and e-Urząd Skarbowy (the online tax office).
Tax remission even before the payment deadline
Remission (umorzenie) is one of the forms of relief in paying tax liabilities, granted on application where justified by an important interest of the taxpayer or the public interest. Until now it was mainly tax arrears — tax not paid on time — that could be remitted. The amendment allows an application for remission of tax in whole or in part to be filed even before the payment deadline.
This is an important change for an entrepreneur who knows in advance that, due to illness, an unforeseen event or the loss of a key client, they will not be able to make the next payment. They no longer have to wait until arrears arise and interest starts to accrue. Remission is not automatic, however — the tax office assesses each case individually, and the application should be properly documented.
MDR and the statute of limitations — fewer obligations, but important nuances
The amendment abolishes the obligation to report domestic tax schemes (MDR) — only cross-border arrangements are now reportable, and the MDR-3 information is filed once a year. For most sole proprietors this is a marginal issue, but entrepreneurs who use advisory services for more complex transactions will notice less bureaucracy. The limitation rules are also changing: the initiation of fiscal criminal proceedings will no longer suspend the limitation period for a tax liability, although this change applies only from 2031.
What to do now
First, if someone occasionally pays tax on your behalf, make sure the amount stays within the PLN 5,000 limit and the transfer is correctly described. Second, review your recent returns — if you find an error in your favour, a correction showing an overpayment is now simpler. Third, if you foresee difficulties in paying tax, consider applying for relief before the deadline passes, not afterwards. The changes are favourable, but they need to be used deliberately.