Regulations preventing income tax payment bottlenecks will be removed. This does not mean, however, that you will always be able to deduct unpaid invoices. Marta Ignasiak, tax consultant at FKA Furtek Komosa Aleksandrowicz, reminded that the regulations had been criticised from the beginning for the asymmetric treatment of costs and revenues. “Creditors at risk of payment bottlenecks, despite having achieved virtual revenues only, still cannot adjust them and must pay the tax,” pointed out the expert and added, “On the other hand, the situation of unreliable debtors is not worse than before the introduction of the cost adjustment regulations, because they have only lost a bonus in the form of the possibility to deduct expenses not incurred.”