Deregulation Act – changes for entrepreneurs

The Ministry of Economic Development and Technology has presented a draft law on amending certain laws to deregulate economic and administrative law and to improve the rules for drafting economic law (“Deregulation Act”). The amendment provides for 50 solutions for entrepreneurs, which will be implemented in 35 acts. The Deregulation Act is supposed to facilitate doing business.

The proposed changes include:

• • the period of vacatio legis is to be no less than 6 months from the date of publication in order to give economic operators time to prepare for the new solutions;
  • the “one in, one out” principle, according to which each new obligation added will require the elimination of one of the existing obligations;
  • changes to the definition of craft and craftsman, based on which new professions will be added (such as. hearing aid technicians), and companies will be permitted to carry out craft activities;
  • the possibility for using one’s PESEL number in business transactions by persons carrying out non-registered activity;
  • the possibility of taking advantage of the so-called Mały ZUS Plus relief again after 24 rather than 36 months, provided that relevant conditions are met;
  • no need to use a stamp – the lack of a stamp on a letter or request will not make it invalid;
  • changes to the rules of conducting inspections, including: the obligation to provide the entrepreneur with an initial list of information and documents that will have to be submitted during the inspection, the reduction of the duration of the inspection (from 12 to 6 days), the organisation of the rules on the frequency of inspections;
  • deletion of Article 70(6)(1) of the Tax Ordinance enabling the tax authorities to extend the 5-year limitation period;
  • the possibility of drawing up promissory notes in electronic form;
  • the possibility of concluding lease contracts through the exchange of documents between the parties (thus de facto by electronic means);
  • hybrid decisions – with the consent of the party concerned, annexes to an administrative decision will be provided on a durable medium;
  • small windmills (up to 3 m high) exempt from the requirement to obtain a building permit.

The Deregulation Act is to be adopted by the Council of Ministers in the second quarter of this year, and subsequent steps will depend on the pace of parliamentary work.

The majority of new rules are expected to come into force as of 1 January 2025.

Author: Mykoła Zembra, Attorney‑at‑law, Senior Associate