Changes in the Polish Lada. The Senate introduced amendments!


The planned date for the introduction of the Polish Order is January 1, 2022. On Thursday, the Senate passed over 70 amendments to the package amending the tax laws. The article summarizes the changes in the Polish Lada proposed by the Senate.

What changes does the Senate introduce in the Polish Lada?

Changes in the Polish Lada proposed by the Senate include:

  • extension of the vacatio legis of many provisions of the Act by one year, i.e. until January 1, 2023;

  • exclusion from taxation of the so-called minimum income tax for entrepreneurs with a turnover of up to EUR 750 million (including supermarket chains already paying tax on retail sales);

  • restoring the current rules of joint settlement with children for single parents;

  • extending the relief for the middle class not only to employees and sole proprietorships, but also to persons living on mandate contracts, retirees and pensioners;

  • maintaining the possibility of settling the tax card by doctors, dentists and other people who practice medical professions;

  • amendment regarding applications for settlements using a tax card, so that applications submitted before the end of 2021 and not considered by that date would be considered under the existing regulations;

  • no possibility to pay 8% tax on income earned in the last 5 years but not disclosed in a timely manner;

  • an increase from 1% to 1.2% of the percentage of the amount of tax due that can be transferred to public benefit organizations;

  • removing provisions that would result in double taxation of the so-called controlled foreign companies.

The changes in the Polish Lada introduced by the Senate will now go to the Sejm. It is expected that he will deal with them on Friday, October 29 or November 16-17, ie at the next meeting. Changes in the Polish Lada can only be rejected if an absolute majority of votes support it.