Poland moves tax scheme reporting to a single electronic channel from October

Information on tax schemes will have to be sent to the tax authorities through a single electronic channel from 1 October 2026, under a regulation issued by the Minister Finansów i Gospodarki on 15 September 2026. The regulation, published in the Dziennik Ustaw of 21 September 2026 as Dz. U. 2026 poz. 1227, sets out the manner in which information on a tax scheme is transmitted by means of electronic communication. It replaces the 2018 rules that governed the same procedure and which lose effect on the same day.

The new act was issued under Article 86n § 3 of the Ordynacja podatkowa of 29 August 1997 (consolidated text: Dz. U. z 2026 r. poz. 622, as amended). It covers the information referred to in Article 86b § 1, Article 86c § 1 and 2, Article 86f § 4 and Article 86j § 1 of that law — the provisions that carry the reporting duties linked to tax schemes. The regulation was signed on behalf of the minister by J. Neneman, as deputy.

One channel: the interface software of the Head of the Tax Administration

Under § 2(1), information is transmitted using interface software available at an address published in the Biuletyn Informacji Publicznej, on the subject page of the office serving the minister responsible for public finances. That single address is the only entry point indicated by the regulation.

The regulation also fixes how the filing must be authenticated and what counts as proof that it was made:

• Information sent through the interface software must bear a qualified electronic signature or a trusted signature.
• Proof of submission is an official acknowledgement of receipt (urzędowe poświadczenie odbioru) generated and made available to the sender by the ICT system of the Szef Krajowej Administracji Skarbowej.
• That acknowledgement is issued only after a correct verification of the logical structure, the correctness of the data and the electronic signature.
• The logical structure of the official acknowledgement of receipt is published in the Biuletyn Informacji Publicznej, on the subject page of the office serving the minister responsible for public finances.

Repeal of the 2018 regulation and entry into force

The regulation enters into force on 1 October 2026, the same date on which the earlier instrument ceases to apply. The new act was preceded by the regulation of the Minister Finansów of 28 December 2018 on the manner of transmitting information on a tax scheme by means of electronic communication (Dz. U. poz. 2534), which loses effect on 1 October 2026.

That repeal follows Article 32(1) of the Act of 29 May 2026 amending the Ordynacja podatkowa and certain other acts (Dz. U. poz. 846), the amending statute cited in the regulation itself as the basis for the expiry of the 2018 text. The change therefore completes a transition already written into the tax procedure law rather than introducing a separate, stand-alone regime.

What changes for filers

From October, the practical requirements are cumulative: the interface software, an electronic signature of the required kind, and an official acknowledgement of receipt as the only recognised evidence of a valid filing. Because the acknowledgement is generated only after the system has verified structure, data and signature, a submission that fails any of those checks will not produce the document that proves it was made.

The regulation is short — three paragraphs — but it governs the channel, the authentication and the proof for every tax scheme notification covered by the cited provisions of the Ordynacja podatkowa. Filers who have been using the previous procedure have until 1 October 2026 to move to the interface software and to the signature and receipt model it prescribes.

Source: Dziennik Ustaw Rzeczypospolitej Polskiej, 21 September 2026, no. 1227, section I (official reference: Dz.U. 2026 poz. 1227).