Business under the tax microscope.
REPORT IN NUMBERS
Audits are closer than you think!
Between 2019 and 2024, an average of 59 tax audits and 18 customs and fiscal audits were initiated daily in Poland.
tax audits
customs and fiscal audits
4 x
more
Customs and fiscal audits on the rise
In 2024, their number was nearly four times higher than in 2019. They also generated the highest amounts of detected tax shortfalls.
Tax audits on the decline
Since 2022, the number of initiated tax audits has dropped by more than 40% (in 2024). These audits are now focused on smaller cases and discrepancies.
40 %
less
In recent years, customs and fiscal audits have gained in importance, gradually replacing traditional tax audits.
Is this good news for taxpayers?
The answer is not straightforward. On the one hand, customs and fiscal authorities should, in theory, be best equipped to conduct tax settlement audits. On the other hand, regulations provide relatively weak protection for taxpayers in such proceedings.
The tax authorities are focusing on verification activities
Between 2019 and 2024, a total of
12
million
verification activities were conducted
On average
20
new
verification activities were initiated every minute
‘Turbo-effective’ audits
In 2024, irregularities were found in 98% of tax audits and 94% customs and fiscal audits!
Unequal chances during audits
Most tax audits are launched without prior notice to the taxpayer, and their average duration far exceeds statutory limits.
FROM THE PERSPECTIVE OF ENTREPRENEURS
How do entrepreneurs assess their relationship with the tax authorities and the tax system?
The tax system in Poland is poorly rated
Entrepreneurs’ responses show a generally negative perception of the tax system – they expect a more partnership-oriented approach from the authorities.
Too many tax obligations
Many businesses highlight excessive burdens related to tax obligations and bureaucracy.
Digitalization of the system is a positive!
This is the only area that received more positive than negative ratings.
Regulations should be simpler and more predictable
Entrepreneurs express frustration with complex regulations that create uncertainty and hinder daily business operations. Frequent changes and overall instability make long-term planning difficult.
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Data shows that audits and verification activities are part of everyday business life. Every entrepreneur must take this into account. Tax authorities know more and more about taxpayers, and with the ongoing changes, their insight will grow even further.