Register of debtors from 2018

The Ministry of Finance wants everyone to know whether you meet your obligations towards tax authorities. A public register of debtors – that is the latest idea from the government department chaired by Mateusz Morawiecki. The initiative is to pressure enterprises into settling their fiscal liabilities.

The register of public liabilities may become a thing as early as January 2018. Mariusz Haładyj from the Ministry of Finance announced the government will discuss the project of the register within the upcoming weeks. Access to the register is to be available free of charge to anyone. It will allow entrepreneurs to verify whether their prospective client or supplier complies with the fiscal law. You will not have to obtain a company’s consent in order to check its status in the register. However, such consent will most probably be necessary in order to verify the status of a physical person.

The new register will contain entities that have debt arising out of fiscal obligations, which includes income and excise tax as well as social insurance contributions and penalties and fines imposed by the police and tax authorities. The threshold for being entered into the list is planned to be set at 5 thousand PLN. Another requirement for putting an entity or person in the register is a legal court decision or ruling stating you are a debtor.

The register will be maintained by the Head of National Fiscal Administration. It will be accessed through Tax Portal. New information will be submitted by heads of fiscal offices and local government representatives (e.g. town presidents). Before the move, however, officials will have to notify the debtor about the fact their name is going to be added to the register. The debtor will then have 30 days to settle their liability. They will have the option to file an objection to being entered into the register. Expiry of debt will cause a person or company’s name to disappear from the database.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.