On June 16-17, 2026, representatives of the Auxiliator Foundation attended the 10th Tax Council Congress organized by the Lewiatan Confederation. The event was held in a hybrid format (stationary at the ADN Conference Center in Warsaw and online). The Foundation’s participation aligns with our statutory goals, which include the realization of a democratic state of law, improving the quality of law, and enhancing the legal awareness of society. By monitoring key tax changes, deregulation proposals, and the relationship between taxpayers and the revenue administration, we can better support citizens, protect human and civil rights, and provide relevant legal education.

Congress Agenda Overview:

The congress brought together experts, business representatives, and officials from the Ministry of Finance to discuss the most significant tax changes affecting the legal and economic landscape. Key items on the agenda included:

The implementation of the mandatory National e-Invoicing System (KSeF).
Reform of the property tax and the global minimum CIT.
Tax security for conducting business operations and current control activities.
Deregulation and legislative changes impacting the market.

Key Insights from the Expert Presentations (MDDP Report) A central part of the congress was the discussion surrounding the report on tax authority control activities („Przedsiębiorcy pod lupą fiskusa”). Detailed insights were drawn from the presentation slides:

Objectives of the Tax Report: primary goal of the report was to create a compendium of knowledge regarding tax authorities’ control activities from 2021-2025, showcase trends in taxes, and present the entrepreneurial perspective on how to improve relations between taxpayers and the Polish tax system.

Checking Activities vs. Tax Audits: Data presented and revealed a significant volume of „checking activities” (czynności sprawdzające), reaching up to 2.3 million in 2025. There is a noticeable upward trend in tax shortfalls identified during these activities (totaling 10.74 billion PLN in 2025), surpassing amounts found during standard tax and customs controls.

Taxpayer Postulates: As shown in report, entrepreneurs strongly postulate for greater legal certainty during checking activities. Over 80-90% of businesses demand formal notifications regarding the initiation and conclusion of checking activities, a formal document outlining the findings, and proportional consequences for identified errors.

Mandatory KSeF Schedule: The presentation detailed the updated roadmap for KSeF implementation. The mandatory reception of invoices starts on February 1, 2026, with the obligation to issue e-invoices rolling out progressively for large taxpayers in February 2026, other taxpayers in April 2026, and smaller (digitally excluded) businesses by January 1, 2027.

Practical KSeF Experiences & Legal Certainty: First practical experiences show significant challenges with the interpretation of KSeF regulations. The report highlighted issues with self-invoicing, offline invoices, and visual representation of structured data. Furthermore, report demonstrated instances where the National Tax Information (KIS) changed interpretations regarding data correction without judicial resolution, causing legal uncertainty.

Institutional Inconsistencies: A major issue threatening the stability of the law was presented in report. There are diverging guidelines and chaotic messaging between key institutions: the Ministry of Finance (MF), the National Revenue Administration (KAS), and KIS. Establishing one coherent and binding stance is urgently needed.

The Future Context – ViDA: The system’s future was analyzed against the backdrop of the European ViDA (VAT in the Digital Age) directive. According to report, standard European structured e-invoicing and digital reporting requirements (DRR) for intra-community transactions will be introduced by July 2030, with mandatory e-invoicing for domestic transactions set for January 2035.

Conclusions for the Foundation

The insights from the Lewiatan Congress emphasize the pressing need for legal education regarding the KSeF system and tax control procedures. The systemic inconsistencies and the lack of unified institutional guidelines pose a direct threat to the legal security of citizens and small business owners. The Auxiliator Foundation should focus its upcoming public awareness campaigns on helping individuals navigate these digital tax transformations and advocate for the clear, transparent, and democratic application of tax laws.