New rules require 6-month vacatio legis for tax bills harming taxpayers. VAT exemption limit rises from 200k to 240k PLN starting 2026. Proportional rule applies for mid-year starters. Tax strategy reports eliminated for 4.3k large CIT payers. Corrections allowed post-customs audit partially accepting findings. Primary declarations submittable within 14 days of audit start or end. No extra delay interest on paid shortfalls from such filings. Changes effective January 1 2026 except strategy abolition sooner.