Tax proceedings and tax inspections

When running a company in Poland, an entrepreneur, in addition to the obvious provision of services to customers, is obliged to pay taxes. Companies calculate the amount of tributes, fill out necessary documents and make payments for a given period. Unfortunately, tax authorities have doubts about such settlements and may initiate a tax inspection.

Tax inspections and tax proceedings

The purpose of a tax inspection is to verify compliance with tax laws and to check whether the taxpayer has properly documented events and activities subject to tax norms. During this process, various types of transaction and accounting documents are analyzed, interrogations are conducted and physical evidence is secured.
The tax authority of first instance, responsible for a given entity, informs about the planned tax audit. Its initiation takes place no earlier than 7 days and no later than 30 days from the date of delivering the notice.

Authorities that carry out inspections

In 2017, as part of reform, the dispersed tax, customs and treasury institutions were merged to form the National Tax Administration (KAS). This institution serves as the central authority for tax and customs administration in Poland.
Since its establishment, KAS has regularly and effectively carried out tax audits. In addition to making effective use of pre-existing legal instruments, the institution has also been given a number of new and highly effective tools.