It has been several years since the search for solutions that would improve and increase the supervision and control of tax authorities over the taxable persons’ turnover made from selling to natural persons started. The legislative activities currently undertaken in this domain (especially the implementation of online registers) are oriented towards the increasing digitalisation of the process in question, supplementing the already existing solutions (such as the obligation to file electronic VAT return forms and SAF-T [PL: JPK] files).

This paper concerns a broader technological revolution which is currently happening all around the world, including Poland, in terms of tax return completion. The paper is divided into parts. The individual parts indicate and describe the current state, change-causing factors as well as the changes progressing currently both in Poland and the world. The purpose of this paper is to analyse and describe the possibilities resulting from the automation of the tax returns completion process and to determine the directions of potential changes in the future.