Tax Office Audits: Why Your Refund May Be Reclaimed

Poland’s tax office audits can revisit past refunds. Learn which deductions attract checks and what expats should keep for proof.

The tax office has launched a new wave of checks this spring. Therefore, tax office audits can still reach back years after you received a refund.

Why tax office audits matter

Consequently, a cleared refund does not always end the tax story. In addition, the tax authority may verify whether you truly met deduction rules. Moreover, officials typically focus on high-value claims. For example, child credits and energy renovations often trigger scrutiny. However, the checks may also cover prior tax years. Therefore, keep key documents for several years. In practice, the tax office may examine filings going back up to five years. As a result, you might need to prove your claim long after filing.

Which deductions attract scrutiny

First, family credits such as child allowances attract careful review. Consequently, disputes arise when separated parents both claim the deduction. Moreover, ownership alone does not guarantee the credit. Therefore, the tax office will ask who actually cared for the child. In addition, auditors may collect extra evidence. For example, they might contact neighbours or request school records. Second, the rehabilitation deduction draws attention. Furthermore, the institution will want invoices and disability rulings. In one cited case, the taxpayer supplied receipts, a disability certificate, and civil registry documents. Consequently, the audit cleared the claim.

Third, energy renovation (termomodernization) deductions often reach large sums. Therefore, the tax office will expect invoices and clear links to eligible works. Moreover, you must match the investment with the official catalogue of expenses. However, note that rules changed for 2025. As a result, some boilers no longer qualify for the deduction. Therefore, verify the year you spent the money.

What happens if the tax office challenges your refund

If officials find an incorrect deduction, they will request a correction. Consequently, you may owe additional tax and interest. In addition, you may have to return part of your earlier refund. However, not every error equals punishment. Therefore, the tax office distinguishes honest mistakes from intentional deception. Nevertheless, if they suspect deliberate fraud, they may apply criminal tax code rules. As a result, you could face fines (mandat), penalties, or court action.

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