Home / Dz.U. 2009 nr 157 poz. 1240
Law of August 27, 2009, on public finance
Ustawa z dnia 27 sierpnia 2009 r. o finansach publicznych
Type
Law (Ustawa)
Status
act has a consolidated text (akt posiada tekst jednolity)
Announced
2009-08-27
Entry into force
2010-01-01
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
Controlbudgetary establishmentsbudżetauditPublic Financebudgetary unitssecuritiesaccountingprawo bankoweFundslocal self-governmentprawo budżetoweCredits and loans
Related acts
Implementing Regulations (497)
- Announcement of the Minister of Development and Finance of November 7, 2016, on the list of entities that received subject and targeted subsidies in 2015
- Announcement of the Minister of Family, Labour and Social Policy of June 15, 2026, on the list of entities that received targeted subsidies in 2025, and the amounts of these subsidies
- Announcement of the Minister of Finance and Economy of May 21, 2026, concerning the announcement of amounts referred to in Art. 38 and Art. 38a of the Public Finance Act
- Resolution No. 115 of the Council of Ministers of April 29, 2026, amending the resolution on the establishment of the multi-year government program "Meal at School and at Home" for 2024-2028
- Communication of the President of the Central Statistical Office of April 15, 2026, on the dynamics of the value of gross domestic product at constant prices for 2025
- Communication of the President of the Central Statistical Office of April 15, 2026, on the gross domestic product deflator for 2025
- Communication of the President of the Central Statistical Office of April 15, 2026, on the total dynamics of the value of gross domestic product at constant prices for the years 2020-2025
- Announcement of the Minister of Family, Labour and Social Policy of August 6, 2025, on the list of entities that received targeted subsidies in 2024 and the amounts of these subsidies
- Resolution No. 106 of the Council of Ministers of August 8, 2025, amending the resolution on establishing a multi-year program entitled "Program for supporting infrastructure investments in connection with the implementation of key investments in strategic energy infrastructure, including a nuclear power plant, in the Pomeranian Voivodeship"
- Announcement of the Minister of Finance of May 23, 2025, on the announcement of the amounts referred to in Art. 38 and Art. 38a of the Public Finance Act
- Communication of the President of the Central Statistical Office of April 15, 2025, concerning the dynamics of the value of gross domestic product at constant prices for 2024
- Communication of the President of the Central Statistical Office of April 15, 2025, concerning the total dynamics of the value of gross domestic product at constant prices for the years 2019-2024
- Resolution No. 166 of the Council of Ministers of December 31, 2024, amending the resolution on establishing the multi-year program - "Central Communication Port Investment Program. Stage II. 2024-2030"
- Resolution No. 19 of the Council of Ministers of March 11, 2025, amending the resolution on the establishment of the multi-year program entitled National Program for Cardiovascular Diseases for the years 2022-2032
- Resolution No. 176 of the Council of Ministers of December 12, 2025, concerning the establishment of the multi-year program for Seniors "ACTIVE SENIORS - ACES" for the years 2026-2030
- Resolution No. 147 of the Council of Ministers of October 29, 2025, amending the resolution on the multi-year program entitled "Program for the modernization of the research nuclear reactor 'MARIA' enabling its operation after 2027"
- Order No. 54 of the Prime Minister of 30 September 2025 amending the order on the establishment of the Jan Karski Institute of War Losses
- Resolution No. 136 of the Council of Ministers of November 13, 2024, amending the resolution on the establishment of the multi-year program titled "Construction of the Polish Maritime Rescue Training Centre in Szczecin"
- Resolution No. 132 of the Council of Ministers of October 31, 2024, amending the resolution on the establishment of the multi-year program titled "Olimpia Program - Program for the construction of school sports halls for the 100th anniversary of Poland's first appearances at the Olympic Games"
- Resolution No. 91 of the Council of Ministers of August 20, 2024, amending the resolution on the establishment of the multi-year program entitled "Olimpia Program - Program for the construction of sports halls adjacent to schools for the 100th anniversary of Poland's first appearances at the Olympic Games"
- Announcement of the Minister of Family, Labour and Social Policy of August 6, 2024, regarding the list of entities that received targeted subsidies in 2023, and the amounts of these subsidies.
- Resolution No. 70 of the Council of Ministers of June 26, 2024, amending the resolution on establishing the multi-year program for the Elderly "Active+" for the years 2021-2025
- Resolution No. 69 of the Council of Ministers of June 26, 2024, amending the resolution on establishing the multi-year program "Senior+" for the years 2021-2025
- Resolution No. 49 of the Council of Ministers of June 7, 2024, repealing the resolution on establishing the multi-year program "University of Warsaw 2016-2027"
- Announcement of the Minister of Finance of May 29, 2024, on the promulgation of the amounts referred to in Article 38 and Article 38a of the Public Finance Act
- Resolution No. 43 of the Council of Ministers of May 16, 2024, on the non-payment of surplus financial resources of the Government Strategic Reserves Agency to the state budget
- Resolution No. 38 of the Council of Ministers of April 30, 2024, on the State Financial Plan for 2024-2027
- Communication of the President of the Central Statistical Office of April 16, 2024, on the indicator of medium-term dynamics of gross domestic product value at current prices
- Communication of the President of the Central Statistical Office of April 16, 2024, on the total dynamics of gross domestic product value at constant prices for the years 2018-2023
- Communication of the President of the Central Statistical Office of April 16, 2024, on the nominal result of the general government sector for the years 2020-2023
- … +467
Amending Acts (112)
- Law of January 22, 2010, amending the law on public benefit activities and volunteering and certain other laws · 2010-03-12
- Law of 24 June 2010 on special solutions related to the removal of the effects of the 2010 floods · 2010-07-09
- Law of 22 July 2010 on social employment and amending certain other laws · 2010-09-04
- Law of 30 April 2010 Provisions introducing laws reforming the science system · 2010-10-01
- Law of 26 November 2010 amending certain laws related to the implementation of the budget law · 2011-01-01
- Law of 16 December 2010 amending the Law on Public Finance and certain other laws · 2011-01-01
- Law of August 19, 2011, amending the Law on civil service and certain other laws · 2011-11-26
- Law of December 22, 2011, on amending certain laws related to the implementation of the budget law · 2012-01-01
- Law of 15 July 2011 on control in government administration · 2012-01-01
- Law of 16 September 2011 on Development Cooperation · 2012-01-01
- Law of 19 August 2011 amending the Law on Liability for Violations of Public Finances and certain other laws · 2012-02-11
- Law of 12 December 2012 amending the Law on Public Finance and the Law on Tax on Goods and Services · 2013-01-01
- Law of 7 December 2012 amending certain acts in connection with the implementation of the budget law · 2013-01-01
- Law of 7 December 2012 on amending the law on family benefits and certain other laws · 2013-01-01
- Law of 26 July 2013 on amending the Law on Public Finance · 2013-08-20
- Law of November 8, 2013, on amending the law on public finance and certain other laws · 2013-12-28
- Law of January 24, 2014, on amending the law on the principles of development policy and certain other laws · 2014-04-08
- Law of 9 May 2014 amending the Law on Public Finance and the Law amending the Law on Public Finance and certain other laws · 2014-07-11
- Law of 11 July 2014 on the principles of implementing cohesion policy programs financed in the financial perspective 2014-2020 · 2014-09-13
- Law of December 5, 2014 on amendment of certain laws in connection with the implementation of the budget law · 2015-01-01
- Law of 26 September 2014 on amending the Public Finance Law and certain other laws · 2015-01-01
- Judgment of the Constitutional Tribunal of April 9, 2015, ref. no. K 14/13 · 2015-04-16
- Law of January 15, 2015 on bonds · 2015-07-01
- Law of 10 July 2015 on amending the Law on the reconstruction and technical modernization and financing of the Armed Forces of the Republic of Poland and the Law on Public Finance · 2015-08-22
- Law of 27 May 2015 on financing the common agricultural policy · 2015-08-25
- Law of July 22, 2015, amending the law on public finance · 2015-09-01
- Law of 10 July 2015 on supporting the sustainable development of the fisheries sector with the participation of the European Maritime and Fisheries Fund · 2015-10-11
- Law of 5 August 2015 on macroprudential supervision of the financial system and crisis management in the financial system · 2015-11-01
- Law of September 25, 2015 on amending the Banking Law and certain other laws · 2015-11-27
- Law of December 10, 2015, amending the Law on Public Finance · 2015-12-20
- … +82
Information on Consolidated Text (9)
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 26, 2025, concerning the announcement of the consolidated text of the Public Finance Act
- Announcement of the Marshal of the Sejm of the Republic of Poland of September 11, 2024, on the announcement of the consolidated text of the law on public finance
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 16, 2023, on the promulgation of the consolidated text of the law on public finance
- Announcement of the Marshal of the Sejm of the Republic of Poland of July 22, 2022, concerning the promulgation of the consolidated text of the Law on Public Finances
- Announcement of the Marshal of the Sejm of the Republic of Poland of January 20, 2021, on the announcement of the consolidated text of the Law on Public Finance
- Announcement of the Marshal of the Sejm of the Republic of Poland of April 4, 2019, concerning the promulgation of the consolidated text of the law on public finance
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 13, 2017, on the promulgation of the consolidated text of the Act on Public Finance
- Announcement of the Marshal of the Sejm of the Republic of Poland of October 14, 2016, on the promulgation of the consolidated text of the law on public finance
- Announcement of the Marshal of the Sejm of the Republic of Poland of June 21, 2013, on the promulgation of the consolidated text of the law on public finance
References (9)
- Law of December 6, 2006, on the principles of development policy
- Law of April 24, 2003, on public benefit activities and volunteering
- Law of 6 September 2001 on access to public information
- Law of August 29, 1997 - Banking Law.
- Law of August 29, 1997, on the National Bank of Poland.
- Law of December 23, 1994 on the Supreme Audit Office.
- Law of September 28, 1991, on tax control.
- Law of 6 April 1984 on Foundations
- Law of June 14, 1960, Code of Administrative Procedure.
Constitutional Tribunal Ruling (1)
Introductory Provisions (1)
Acts referring to this act
- Amended Acts: Law of June 11, 2026, on the metropolitan union in the Pomeranian Voivodeship
- Amended Acts: Law of April 17, 2026, amending the Public Finance Law and certain other laws
- Amended Acts: Law of February 27, 2026, on amending the law on public finance and certain other laws
- Amended Acts: Law of December 4, 2025, on special principles for carrying out tasks related to security and defense investments implemented within the framework of the National Reconstruction and Resilience Plan
- Amended Acts: Law of December 4, 2025, amending the law on amending the law - Penal Code and certain other laws, and on amending certain other laws
- Amended Acts: Law of August 5, 2025, amending the Law on veterans of operations outside the state's borders, the Law on personal income tax, and the Law on public finance
- Amended Acts: Law of 17 April 2026 on amending the Law on supporting the development of rural areas with the participation of funds from the European Agricultural Fund for Rural Development within the Rural Development Programme for 2014-2020 and certain other laws
- Amended Acts: Act of December 20, 2024, on the Fiscal Council
- Amended Acts: Law of 5 December 2024 on civil protection and defence
- Amended Acts: Law of November 8, 2024, amending the Law on Public Finance and certain other laws
- Amended Acts: Law of November 21, 2024, on amending the law on special solutions related to the removal of flood effects and certain other laws
- Amended Acts: Law of October 1, 2024, on the revenues of local government units
- Amended Acts: Law of May 15, 2024, on supporting parents in professional activity and child-rearing - "Active Parent"
- Amended Acts: Law of June 28, 2024, on amending the law on public finance and certain other laws
- Amended Acts: Law of July 7, 2023, on support benefits
- Amended Acts: Law of 14 October 2021 amending the Penal Code and certain other laws
- Amended Acts: Law of July 28, 2023, on amending the Law on social assistance and certain other laws
- Amended Acts: Law of August 17, 2023 on the amendment of the law on the Military Property Agency and certain other laws
- Amended Acts: Law of July 13, 2023, on amending the Law on Public Finance and certain other laws
- Amended Acts: Law of May 26, 2023, on the next additional annual monetary benefit for pensioners and disability pensioners
- Amended Acts: Law of January 26, 2023, on amending the Law – Electoral Code and certain other laws
- Amended Acts: Law of 26 May 2023 on supporting the sustainable development of the fisheries sector with the participation of the European Maritime, Fisheries and Aquaculture Fund for the years 2021-2027
- Amended Acts: Law of May 26, 2023, on amending the law on value added tax and certain other laws
- Amended Acts: Law of January 26, 2023, on amending laws to eliminate unnecessary administrative and legal barriers
- Amended Acts: Law of February 8, 2023 on the monetary benefit due to family members of officers or professional soldiers whose death occurred in connection with service or undertaking life-saving or health-saving activities or property protection outside of service
- Amended Acts: Law of February 8, 2023, on the Strategic Plan for the Common Agricultural Policy for the years 2023-2027
- Amended Acts: Law of 4 November 2022 on amending the Act on counteracting excessive delays in commercial transactions and the Act on public finance
- Amended Acts: Law of September 15, 2022, on amending the law on the revenues of local government units and certain other laws
- Amended Acts: Law of August 5, 2022, amending the Law on the Defence of the Homeland and the Law on Public Finance
- Amended Acts: Law of 5 August 2022 on amending the Law on the Government Road Development Fund and certain other laws
- Amended Acts: Law of 23 June 2022 on amending the Law on Public Finance and the Law on Environmental Protection
- Amended Acts: Law of August 5, 2022, on the coal allowance
- Amended Acts: Law of April 28, 2022, on amending the Law on the Foreign Service and certain other laws
- Amended Acts: Law of April 28, 2022, on the principles of implementing tasks financed from European funds in the financial perspective 2021-2027
- Amended Acts: Law of March 11, 2022, on Homeland Defence
- Amended Acts: Law of March 12, 2022, on assistance to citizens of Ukraine in connection with the armed conflict in the territory of that state
- Amended Acts: Act of 20 May 2021 on amending the Act - Code of Criminal Procedure, the Act on Public Finance and certain other acts
- Amended Acts: Law of October 14, 2021, amending the Law on revenues of local government units and certain other laws
- Amended Acts: Law of September 17, 2021 on amending the law on state assistance in raising children and certain other laws
- Amended Acts: Act of November 17, 2021, on Family Care Capital
- Amended Acts: Law of August 11, 2021, on amending the Act on healthcare benefits financed from public funds and certain other acts
- Amended Acts: Law of November 18, 2020, on electronic delivery
- Amended Acts: Law of August 11, 2021, on amending the law on public finance and certain other laws
- Amended Acts: Law of July 31, 2019, on supplementary benefit for persons unable to live independently
- Amended Acts: Law of 11 September 2019 - Provisions introducing the Law - Public Procurement Law
- Amended Acts: Law of May 28, 2020, on amending the law on public finance
- Amended Acts: Law of April 16, 2020, on specific support instruments in connection with the spread of the SARS-CoV-2 virus
- Amended Acts: Law of March 31, 2020, on amending the law on special solutions related to the prevention, counteracting and combating of COVID-19, other infectious diseases and crisis situations caused by them, and certain other laws
- Amended Acts: Law of 2 March 2020 on special solutions related to the prevention, counteraction and combating of COVID-19, other infectious diseases and crises caused by them.
- Amended Acts: Act of January 23, 2020, amending the Act on government administration departments and certain other acts