On November 9, the Parliament passed a package of changes introducing simplifications in tax and business law aimed for entrepreneurs.

They offer, among others, a possibility of including a spouse’s work as a tax-deductible cost, a one-off possibility to carry forward a tax loss up to PLN 5 million or shortening – from 150 to 90 days – the time limit entitling the creditor who has not obtained their receivables to benefit from the so-called bad debt relief from VAT.