In June, Poland introduced a significant piece of legislation aimed at deregulating commercial and administrative law by amending numerous provisions. These changes are summarized below:
First, the Code of Administrative Procedure was amended, introducing the possibility of a statutory „presumption of service” of documents only in cases where the registered office of the administrative authority is unknown, has been removed from the register, or does not match the register and it is impossible to determine the registered office. Furthermore, a document will also be deemed to have been actually served on a natural person authorized to represent the administrative authority if the provisions on collective representation of that entity apply. Another change concerns mediation in administrative proceedings, specifying the list of cases eligible for mediation. However, in cases requiring immediate resolution, mediation may be omitted. The administrative authority is required to include a note of its readiness for mediation in the case file. Furthermore, it is possible to discontinue administrative proceedings suspended for mandatory reasons if the parties consent and the discontinuance is in the public interest. The administrative authority’s powers to self-audit (review and correction) its own decision after an appeal by the parties have been expanded. The new law also specifies the procedure for imposing administrative penalties with interest and for the remission of penalties.
Secondly, the provisions of the Civil Code regulating leasing have been amended, allowing a leasing agreement to be concluded in documentary form without the need for a qualified certificate. The party financing the lease may also send reminders to the lessee, specifying an additional deadline in documentary form.
Thirdly, entries in the land and mortgage registers for the State Treasury made pursuant to international agreements on the settlement of monetary claims will not be subject to a two-stage administrative procedure.
Fourth, the disposal of inheritance rights and the disposal or encumbrance of assets/property rights, documented with notarized signatures, may only occur after obtaining prior written consent from the head of the tax office or after confirmation by the head of the tax office that the disposal is tax-exempt, the tax has been paid, or that the tax liability has expired due to the statute of limitations.
Fifth, individuals conducting unregistered business may identify themselves using their PESEL number, not their NIP number. However, individuals conducting unregistered business and registered for VAT must use their NIP number as their tax identifier. This new regulation applies to individuals conducting unregistered business who received a NIP number before the new law came into force.
Sixth, the banking law introduced the possibility of holding a joint bank account by multiple individuals (excluding family members), multiple municipalities, and parties to so-called Cooperation agreements within the meaning of the Geological and Mining Law, many voluntary pension funds, etc.
Seventh and finally, new provisions have been introduced in numerous legal acts, such as those on vehicle drivers, the production of alcoholic beverages, and aviation law, limiting the two-stage administrative procedure in cases where a decision was issued at the request of a party.
This month brought changes to the Act on the Protection of the Rights of Purchasers of Residential Units or Single-Family Homes and on the Developers’ Guarantee Fund. These changes are intended to impose on developers and other businesses offering residential units or single-family homes the obligation to disclose sales prices including VAT on the developers’/businesses’ websites, along with their total/usable area in square meters. This should ensure reliable and up-to-date information for those interested in purchasing these properties. The disclosure obligation includes updating prices and presenting their development from the date the property is listed for sale. In the event of a discrepancy between the price published online and the price offered at the conclusion of the contract, the buyer has the right to demand that the contract be concluded at the price that is most advantageous to them.
In June we also have seen new changes to the Polish Labor Code according to which the employers will be as from now obliged to include information about the proposed salaries in the job advertisement. The purpose of this regulation is to increase the salary transparency while openly sharing information about compensation within an organization or in job postings. This can involve disclosing salary ranges for specific roles, sharing details about how pay is determined. The goal is to create a more open and equitable workplace by reducing pay disparities and promoting fairness by avoiding sex discrimination.
In June the Polish legislator introduced changes to the Act on the Protection of Health against the consequences of the use of tabaco and tabaco products. The new bill limits the use by and sale of e -cigarettes to young people under the age of 18.
Changes have also been enacted in order to ensure the applicability of EU – law and to improve the functioning of the internal market and the legal and institutional environment especially for entrepreneurs delivering goods and services in Poland. In particular the executability of the following EU acts shall be maintained:
- Commission Implementing Regulation (EU) 2019/1780 of 23 September 2019 establishing standard forms for the publication of notices in the field of public procurement and repealing Implementing Regulation (EU) 2015/1986 (e-Forms)
- Regulation (EU) 2019/1150 of the European Parliament and of the Council of 20 June 2019 on promoting fairness and transparency for business users of online intermediation services
- Regulation (EU) 2022/1925 of the European Parliament and of the Council of 14 September 2022 on contestable and fair markets in the digital sector and amending Directives (EU) 2019/1937 and (EU) 2020/182
- Regulation (EU) 2022/2560 of the European Parliament and of the Council of 14 December 2022 on foreign subsidies distorting the internal market
Last but not least, the Central Electricity Market Information System (CSIRE) has been introduced into Polish law that is a Polish information technology system designed to streamline and manage information related to the retail electricity market. It acts as a central hub for collecting, processing, and exchanging data among various market participants, including distribution system operators (DSOs), electricity suppliers, and other related entities.
CSIRE’s primary goal is to facilitate efficient and transparent operation of the retail electricity market. This includes simplifying processes like supplier switching, managing metering data from smart meters, and ensuring secure data exchange.
