From 1 October 2026, tax authorities will be able to hear a party or witness by videoconference, without requiring their physical presence at the tax office.

New Article 199b of the Tax Ordinance

The Act of 29 May 2026 introduces a new Article 199b into the Polish Tax Ordinance, allowing a tax authority to hear a party or witness using technical devices enabling the simultaneous and direct transmission of video and audio at a distance.

The use of this option will depend on whether the tax authority has the appropriate technical facilities.

The hearing may be recorded

A hearing conducted in this form may be recorded using equipment capturing both video and audio or audio only, provided that the tax authority has the necessary technical capability.

Recording the hearing may have significant procedural consequences because the statements made during the hearing are directly preserved and become part of the evidence in the proceedings. In practice, this may reduce the scope for later disputes concerning how a statement was reflected in the official record.

The change is relevant for companies and their employees

The new solution may be particularly important for companies whose employees, managers or financial experts may be called to give evidence in tax proceedings.

Remote participation eliminates the need to appear physically at the tax office. At the same time, a remote hearing requires appropriate substantive preparation, particularly where its course may be recorded.

Companies should prepare for remote hearings

Companies should take the new form of hearing into account in their internal procedures concerning tax audits and proceedings. In particular, it is worth establishing in advance how persons who may be called to give evidence should be prepared and supported before the hearing.

Please contact us if your organisation requires support in preparing for a hearing or ongoing tax proceedings.