Big Tax Fines in Poland from 2026

7 June 2026 Poland Radar 0 Comments

Poland tightened enforcement in 2026. New system and higher fines follow tax office inspections, affecting invoices and VAT compliance.

Poland’s tax authority shifted tactics in 2025 and fines rose automatically in 2026 under new rules. The change centers on tax office inspections and a mandatory e-invoice system that watches every invoice. Consequently, businesses face higher penalties and faster detection of errors.

Table of Contents

Why the shift matters: tax office inspections and bigger penalties

The National Tax Administration reduced the number of formal tax audits by eleven percent in 2025. However, it recovered almost 29 percent more money. Moreover, the total value of irregularities exceeded 19 billion złoty. Therefore, the state achieved more by targeting fewer cases. In addition, the government increased the minimum wage to 4,806 zł on January 1, 2026. As a result, statutory fines tied to the minimum wage rose automatically. For example, the maximum court fine for a tax misdemeanor climbed to 96,120 zł. Consequently, even minor mistakes can bring bigger fines.

New tool: e-invoices change the rules for every invoice

The Krajowy System e-Faktur (KSeF) went live in stages from February and April 2026. Large companies must issue invoices through KSeF from February 1, 2026. Smaller firms followed on April 1. In addition, all businesses must receive KSeF invoices from February. Thus, the tax office gains near real-time access to each invoice. Consequently, the system flags inconsistencies automatically. Therefore, agents no longer need to open a formal audit to detect mismatches. As a result, many discrepancies trigger so-called checking activities instead of formal audits.

From checking activities to consequences for expats

Checking activities (czynności sprawdzające) rose by about 9.4 percent in 2025. Moreover, their yield increased by around 28 percent. However, these checks carry fewer procedural safeguards than full audits. For instance, they allow the tax office to request explanations or corrected returns without opening formal proceedings. Therefore, corrected returns made after a check do not benefit from the protective doctrine of active repentance. In other words, you avoid fines only if you correct proactively before the office contacts you.

Furthermore, Warsaw concentrates many cases. For example, Warsaw-Śródmieście hosts many large taxpayers. Consequently, the capital shows higher rates of detected fake invoices. In 2025, authorities found roughly 377,000 fictitious invoices. Their value rose to about 10.9 billion złoty. Therefore, businesses in construction, food retail, finance, and e-commerce should pay special attention.

💡 GOOD TO KNOW: If you are an expat running a business, check KSeF access now. In Poland, ZUS means the social security office (pension and benefits), NFZ is the public health fund, and PESEL is the national ID number. Moreover, if your supplier sends KSeF invoices and you cannot receive them, your VAT records can become incomplete. Therefore, register for KSeF access and correct mistakes before the tax office contacts you.

Practical steps matter. First, verify KSeF access. Second, file voluntary corrections before any contact. Third, document all questionable expenses. Finally, respond within seven days if authorities call. Consequently, you will reduce financial risk and administrative stress.

Source: Read original article

📚 Looking for more help settling in Poland? Browse our complete Expat Guides.