This month has seen many bills adopted by the Polish parliament.
One important development is an amendment to the Act on Environmental Protection. A new body called the Commission for the Convention on International Trade in Endangered Species of Wild Fauna and Flora has been appointed to provide opinions on environmentally related The new law also pinpoints the provisions of EU Wildlife Trade Council Regulation (EC) No 338/97 when it comes to its applicability in Poland.
The Act on the National Tax Administration and VAT has been amended, effective from 1 October 2025. For instance, in the case of an upcoming fiscal inspection the individual concerned has the right to file a tax return or a corrected tax return for up to fourteen days from the day on which they receive notification of the forthcoming fiscal inspection.
The Act on Trading in Financial Instruments has also been amended whereby the obligation for a deal concerning public securities offers resulting in gross proceeds for the issuer not exceeding EUR 1 m in Poland to be brokered by a brokerage firm has been abolished
An amendment has been passed to the Act on the mObywatel (e-government) Application. This is an e-government mobile application that serves as a digital wallet and provides electronic versions of official documents and access to various public services. It enables users to manage documents such as their digital identity card (mDowód) and driver’s license, pay for public services online, and handle official matters more conveniently through a smartphone, eliminating the need for physical documents in many situations. The aims of the amendments are in particular:
- Further development of the mObywatel application and addition of further services and tools,
- Extension of the mean of electronic seal by other signatures such as ePuAP, personal signature and qualified electronic signatures,
- Introduction of a virtual assistant based on AI,
- Specification of requirements for issuing the mLegitymacja, a digital ID for pupils and teachers in schools.
In addition to the above, the Polish Geodesy and Cartography Law has also been amended, enabling persons with a geodesy and cartography licenses to access mObywatel application services.
On 24July 2025, amendments were also passed to the Act on Monitoring Certain Investments and Subsidizing of Interest on Bank Loans Grated to Entities Affected by Covid – 19 and Simplified Arrangement Approval Proceedings relating to Covid – 19 . The purpose of these changes is to protect domestic businesses operating in sensitive areas against uncontrolled takeovers by entities outside the European Union, European Economic Area (EEA), and Organization for Economic Co-operation and Development (OECD) and to preserve the public interest and order.
In July of this year a new law was also enacted empowering the President of Poland to withdraw from the Convention on the Prohibition of the Use, Stockpiling, Production and Transfer of Anti-Personnel Mines and on their Destruction, also known as the Ottawa Treaty or the Anti-Personnel Mine Ban Convention. This international agreement was adopted in 1997 with a view to ending the suffering and casualties caused by these weapons, which can continue to pose a risk for decades after a conflict, by requiring states to destroy existing mines, clear mined areas, and assist victims.
Finally, in July much new legislation was enacted to ensure the operational and digital resilience of the financial sectors and the issuing of European green bonds. European green bonds are financial instruments issued by corporations or governments in the European Union to fund environmentally sustainable projects, such as renewable energy, clean transportation, and resource efficiency. In this respect, the new legislation implements the following EU acts in Poland:
- Regulation (EU) 2022/2554 of the European Parliament and of the Council of 14 December 2022 on digital operational resilience for the financial sector,
- Regulation (EU) 2023/2631 of the European Parliament and of the Council of 22 November 2023 on European Green Bonds and optional disclosures for bonds marketed as environmentally sustainable and for sustainability-linked bonds,
- Directive (EU) 2022/2556 of the European Parliament and of the Council of 14 December 2022 amending Directives 2009/65/EC, 2009/138/EC, 2011/61/EU, 2013/36/EU, 2014/59/EU, 2014/65/EU, (EU) 2015/2366 and (EU) 2016/2341 as regards digital operational resilience for the financial sector, and
- Directive 2014/59/EU of the European Parliament and of the Council of 15 May 2014 establishing a framework for the recovery and resolution of credit institutions and investment firms and amending Council Directive 82/891/EEC, and Directives 2001/24/EC, 2002/47/EC, 2004/25/EC, 2005/56/EC, 2007/36/EC, 2011/35/EU, 2012/30/EU and 2013/36/EU, and Regulations (EU) No 1093/2010 and (EU) No 648/2012, of the European Parliament and of the Council.
