# Introduction
Changes favorable to creditors have been looming for some time. In addition to, among other things, a change in the fee on a pauliańska complaint (527 KC) to PLN 1,000 as of 01.01.2024, the scope of information made available to bailiffs by the Tax Office has now been expanded to include the following JPK_VAT declarations. The amendment relates to § 3 of the Decree of the Minister of Finance dated 01/09/2022 on the fee for providing judicial officers with information covered by tax secrecy.
# JPK_VAT declarations available for review
The tax office, while providing the bailiff with information about the tax returns filed, will also have access to the JPK_ VAT returns filed and thus to the contractor data (especially TIN). This is because the usual pain point for creditors in enforcement proceedings was a lack of knowledge about the entities currently trading with the debtor. Debtors were not particularly eager to share such information with the enforcement agency, which limited enforcement.
However, changes are not limited only to enforcement proceedings. The privilege will also benefit the creditor making the security, especially from a warrant for payment in injunction proceedings or from a promissory note.
# From when changes and what fees
JPK_VAT information can be requested from 22.11.2023 r. and will be made available free of charge.
