The Council of Ministers Adopted the Constitution for Business

It is a package of five drafts of bills from The Council of Ministers regarding amendments to commercial law: Entrepreneurs’ Law, act on the Spokesperson for Small and Medium Enterprises, Act on Central Register and Information on Commercial Activity and Information Point for the Entrepreneur, act on the rules of participation of foreign entrepreneurs and other foreign persons in commercial trade on the territory of the Republic of Poland, act regulations introducing the act law of entrepreneurs and other acts regarding business activity.

The law of entrepreneurs from The Council of Ministers will set out the basic legal rules for them: freedom of economic activity, presumption of honesty, positive interpretation of legal provisions, settling doubts to the benefit of the entrepreneur, proportionality, objectivity and fair treatment.

The Objectives Described by The Council of Ministers:

Other rules concern: certainty of law, fair competition and respect for good practice and legitimate interests of other entrepreneurs and consumers, and also providing information, cooperation between bodies and the speed at which they are acting.

A novelty is the introduction of unregistered activity – when monthly revenue does not exceed 50 percent of the minimum remuneration. It will not be subject to registration at the Central Register and Information on Business Activity. This concerns e.g. minor trade, occasional provision of services

REGON number will be gradually let go of; NIP will be the only thing necessary when contacting public offices.

For six months – exemption from social insurance contribution for beginner entrepreneurs.

The Spokesperson of the Council of Ministers for Small and Medium Enterprises is to intervene in matters where their rights are being breached, carry out mediation with administration bodies, and submit opinions on legal acts. Upon the Spokesperson’s request, state offices will be obliged to provide clarification with respect to ambiguous legal provisions.

The Ministry of Finance plans to simplify the fiscal system for entrepreneurs – a shorter period for obligatory submission of financial statements, disposal of some documentation obligations, and simple rules for settling deductible costs, among other things.

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 company formation services, or contact us for a free consultation.