Poland: Tax Offices Step Up Audits on Five Sectors

24 April 2026 Poland Radar 0 Comments

Poland reports that tax offices launched inspections targeting five sectors, driven by data systems and higher audit yields.

Tax offices launched inspections across Poland, targeting e-commerce, construction, hospitality, beauty services and car workshops. Consequently, the average tax adjustment per audit reached PLN 175,000 in 2025, and authorities show new methods.

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Why tax offices launched inspections matter

The fiscal authority (KAS) changed its approach. In addition, it now relies on digital data rather than random on-site searches. Therefore, auditors arrive with lists of suspected anomalies already prepared. Moreover, the analytics compare invoices to VAT returns and bank flows. As a result, the institution documents problems rather than searches for them.

How the new system works and why it costs more

Poland digitised tax records with JPK and will expand KSeF in 2026. Consequently, the tax office scans invoice data in real time. Moreover, algorithms flag mismatches and suspicious counterparties. Therefore, the number of hard customs-tax audits fell by 27 percent in 2025. However, total adjustments rose by 46 to 48 percent to PLN 6.52 billion. In addition, KAS recorded 377,000 fake VAT invoices in 2025. As a result, firms face fewer visits but much higher bills.

Which industries stand out

E-commerce and construction lead the list. Moreover, both sectors show dual problems. First, small operators may hide cash income. Second, larger firms sometimes use chains of suppliers with fake invoices. Consequently, gastronomy and beauty services appear because of cash sales and unreported wages. In addition, car workshops show simple business structures and cash transactions. Therefore, these five sectors receive systematic checks.

New targets: transfer pricing and withholding tax

VAT remains the primary focus. However, KAS now intensifies work on transfer pricing and withholding tax (WHT). Transfer pricing audits touched only 237 reporters in 2025. Nevertheless, adjustments totaled nearly PLN 890 million. Consequently, transfer pricing audits yield large corrections per case. Moreover, WHT checks now exceed 90 percent success in customs-tax proceedings. In addition, KAS formed a specialised team to fight aggressive tax planning. Therefore, multinational groups and firms making cross-border payments must pay close attention.

Importantly, WHT disputes last long. On average, a customs-tax WHT review closes four years after the audited tax year. Furthermore, court appeals can extend disputes beyond a decade. Therefore, firms should keep payment contracts, economic analyses, and proofs of beneficiary status for at least ten years.

Why Warsaw matters

Mazovia hosts about 25 percent of Polish firms. Consequently, Warsaw accounts for a proportional share of audits and findings. Moreover, the city concentrates headquarters of international groups. Therefore, Warsaw attracts intense scrutiny for transfer pricing and WHT. In addition, the capital hosts many e-commerce and hospitality businesses. Thus local firms face persistent audit risk.

💡 GOOD TO KNOW: If you run a business in Poland, keep sales and VAT records tidy. ZUS refers to social insurance, and NFZ to national health insurance. Therefore, file payroll and tax documents promptly. In addition, keep contracts and bank evidence for cross-border payments. Finally, if you receive an inquiry from KAS, consult a tax advisor before replying.

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