Tax Penalty Raised to PLN 3,900 in Poland (2027)

16 August 2026 Poland Radar 0 Comments

The Ministry set the maximum tax penalty Poland at PLN 3,900 for 2027; learn who faces it and how expats should respond.

Tax penalty Poland will rise to PLN 3,900 in 2027, the Ministry of Finance and Economy announced. Consequently, the change affects the maximum administrative fine that a tax office can impose for certain obstructive behaviours.

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Why the number changed and what it means

The Ministry issued an announcement dated 6 August 2026. Moreover, it published the figure in Monitor Polski under position 784. Therefore, the maximum order fine under Article 262(1) of the Tax Ordinance will become PLN 3,900 for 2027. Previously, the cap stood at PLN 3,800 in 2026 and PLN 3,700 in 2025. In addition, the ministry adjusted the tax-lien threshold to PLN 19,500 for next year. The government updates these limits annually. Consequently, they reflect statutory indexation rather than a discretionary policy shift.

Who can be fined and for what exact actions

The law lists specific situations that may trigger an order fine. First, a person who fails to appear after a proper summons faces a sanction if they lack a justified excuse. Second, refusing without cause to give explanations, to testify, or to produce evidence can lead to a penalty. Third, failing to show documents that law requires someone to hold may incur a fine. Fourth, leaving an inspection or hearing without permission can also trigger penalties. However, the catalogue is closed. Therefore, tax offices cannot invent new grounds for punishment. In addition, the rule targets parties, representatives, witnesses, and experts. If a company stands as a party, the office will fine a named natural person. Consequently, a director or authorised agent may receive the notice instead of the firm.

tax penalty Poland: how to react if you receive a summons

If an office summons you, take it seriously. However, do not panic. First, check the summons for formal correctness. Moreover, if illness or logistic problems prevent attendance, inform the tax office in writing. In addition, keep proof of your notification. If the office still issues a fine, you can file a complaint and ask the authority to recognise your absence as justified. The law gives you seven days to appeal. Therefore, act quickly. Do not wait until the final day, because that short term cannot be restored.

💡 GOOD TO KNOW: For expats, Polish administration uses many abbreviations. ZUS refers to the social security office, while NFZ handles public health insurance. PESEL denotes a national ID number for residents. Consequently, if a company receives a summons you represent, you could face a fine personally. Therefore, keep translated copies of contracts and invoices ready. Moreover, always reply in writing and keep delivery proof. If you rely on a translator, obtain a certified translation early. In addition, consult a local tax adviser when in doubt, because the catalogue of punishable acts is narrow but strictly enforced.

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