The 7th National Congress of Tax Advisors, the most important event in the tax advisors' self-government, ended on Sunday. The authorities changed – Mirosław Michna from the Lesser Poland branch of the National Chamber of Tax Advisors became the new chairman (he replaced Andrzej Ladziński in this position). The congress also adopted, among others, a program resolution, which includes a proposal to further expand the scope of services provided by tax advisors, as well as changes regarding the use of artificial intelligence.
Advisors welcomed the amendment to the Tax Advisory Act, which will enter into force on March 1, 2026, but they believe that they are competent to provide services also in other matters (e.g. contributions).
Read also: By car to go skiing? Such penalties apply to drivers in the Czech Republic, Austria and Slovakia
How tax advisors should use artificial intelligence
From the point of view of tax advisors, the following are important: changes in the rules of professional ethics. They include provisions regarding the use of artificial intelligence. A tax advisor, using IT systems and tools based on artificial intelligence, will be obliged to:
- ensuring confidentiality of customer data,
- verification of the work results of these systems and tools before their use.
The National Council should also develop guidelines for advisors on the use of AI.
The meeting also decided on changes in the financing of regions (more funds will be allocated to financing smaller branches of the National Chamber of Tax Advisors). In turn, membership fees will not change (the fee will still be PLN 120).
What will be the goals of the tax advisors' self-government for the next four years?
From March 1 this year changes to the Tax Advisory Act (Journal of Laws, item 1882) will enter into force. However, advisors do not want to stop there.
The National Congress authorized the National Council of Tax Advisors to take action to introduce further changes to this Act, and in particular to further expand the scope of services that tax advisors can provide.
Let us remind you that the amendment of December 4, 2025 provides, among others: expanding the scope of services provided by advisors, including: about fees to which the provisions of the Tax Ordinance apply, such as the sugar fee or the so-called “monkeys”. In addition, tax advisors representing their clients before administrative courts will wear a robe – just like lawyers and legal advisors.
However, advisors want further changes. They would also like to advise on:
— fiscal penalties,
— social security,
— health insurance premium,
— submitting reports to the National Court Register,
— registry,
— regarding non-tax public law liabilities,
— on cash benefits from social insurance in the event of sickness and maternity.
Let us add that similar demands have been put forward for many years.
Advisors would also like to have the right to appoint administrative court judges, especially since the majority of cases considered by these courts concern tax disputes.
The congress program resolution also shows that tax advisors would like candidates to complete longer professional internships (currently – half a year).
The above are only some of the goals set out in the program resolution for the next four years (2026-2029).
Can an advisor advise tax authorities? This case is still open
However, the Congress did not adopt a resolution on the possibility of advising tax authorities. This does not mean, however, that the topic is closed. This is still an issue that raises controversy in the advisory community.
Some tax advisors believe that a tax advisor can only provide services to taxpayers. However, he cannot advise tax authorities (the dispute mainly concerns municipalities that are authorities in matters of real estate tax, transport tax and local fees) because he learns information covered by fiscal secrecy during tax proceedings. Consulting for municipalities therefore violates this secrecy. Moreover, it is inconsistent with the ethics of the profession and the oath. Pursuant to the Tax Advisory Act (Article 8(2)), advisors take the following oath: “I promise that as a tax advisor I will practice this profession with the best interests of my clients in mind, with full conscientiousness and reliability, in accordance with the law, knowledge and principles of professional ethics. I will keep the facts and information learned in connection with the performance of the profession secret from third parties.”
Some tax advisors do not agree with these arguments and believe that advisors can also provide services to local government tax authorities.
Disputes regarding the possibility of providing services (legal and tax assistance) to tax authorities have already been brought to administrative courts. Last year, the Supreme Administrative Court issued two rulings (judgments of January 30, 2025, file ref. no. III FSK 1155/24 and III FSK 1156/24 and of September 3, 2025, file ref. no. III FSK 128/24 and III FSK 227/24). Already in its January rulings, the court ruled that “the tax authority, like other administrative bodies, has the opportunity to use the help of specialists in carrying out its tasks. As a rule, there is no doubt about the legality of concluding contracts for legal services provided by a law firm by an administrative authorityincluding: providing employees with legal consultations in ongoing proceedings, preparing legal opinions for ongoing cases or assistance in drafting decisions. On a similar basis, the Mayor of E. employed the above-mentioned a company providing real estate tax consultancy services to this authority. It should be borne in mind that: the involvement of an external entity as an advisor – may not lead to the advisor taking over the competences, duties and responsibilities of the body – resulting from the regulations.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
