Last year, officials carried out almost 2.5 million checking, tax audits and customs and tax audits and revealed irregularities at almost PLN 15 billion-according to the statistics of KAS for 2024. They were presented by Zbigniew Stawiski, deputy head of the cash register in response to parliamentary interpellation No. 8255.
He also announced that KAS has already started work on the current treasury systems for tax settlements to replace one. The Ministry of Finance is also planning to increase the inspections of uncomfortable business. This will be enabled by the data that has already provided the treasury of digital platforms (based on the DAC7 directive). Thanks to them, officials will be able to easily reveal cases of conducting unregistered business activities. Tax experts warned before the treasury controls a year ago.
Read also: The new duties are to work bypass. Companies can reduce them and even avoid them. We translate
How many controlled purchases and receipt control were there
According to KAS data, the treasury willingly uses the so -called Controlled purchases (to buy checkers).
In 2024, officials made 59,669 purchases, and the result was the issue of 13,785 seats for over PLN 20.4 million. A year earlier, there were slightly fewer such purchases (58 332), and the fines were issued 13,022 (at PLN 19.2 million).
Officials also checked that taxpayers issue receipts. In 2024, officials carried out 32,234 inspections and issued 14,080 seats (for PLN 23.4 million). A year earlier there was less control (30 003) and fines (10 855, for PLN 16.8 million).
How many checking activities and how many irregularities were detected by officials
The statistics of the National Tax Administration for 2024 also show that the number of checking activities and the so -called The amount of arrangements.
| Checking activities | in 2023 | in 2024 | Change |
|---|---|---|---|
|
Number of completed checking activities |
2 282 874 |
2 393 739 |
+110 865 |
|
Amount of arrangements |
PLN 7.59 billion |
PLN 8.61 billion |
+1.02 billion PLN |
Therefore, formal controls are falling, and there are more and more informal verification activities (they constitute over 99 percent of verification activities).
– Checking activities are the simplest and least expensive form of verification by tax authorities, aimed at confirmation whether basic deficiencies have been committed, in whether tax settlements are implemented on time and whether the submitted declarations do not contain formal and calculation errors. However, the importance of these activities cannot be underestimated by any circumstances – comments Piotr Popiel, tax advisor and manager at the Tax Controversy team, EY Polska.
The expert explains that although checking activities are reformalized, the tax authorities may call for the taxpayer to provide explanations and provide documentation. -It is on the basis of the arrangements that decisions are made to initiate tax and customs and tax inspections, which KAS conducted almost 17,000 in 2024. The documents collected as part of checking activities are then included in the control file, and the arrangements made are the basis for further more detailed verification, the effectiveness of which is also increasing from year to year – says Piotr Popiel.
The expert also admits that very often it happens that the tax authorities abuse checking activities by conducting a quasi tax inspection.
What can the tax authorities check as part of the verification activities?
As Piotr Popiel explains, the checking activities are a form of control, which has its framework and tax authorities cannot go beyond their scope. These frames are determined by art. 272a of the Tax Code. As part of checking activities, the authorities can, among others:
- check that the taxpayer submits declarations on time and pays taxes;
- verify the expenses and revenues incurred by the taxpayer – to check that the revenues are covered in disclosed sources or come from undisclosed sources;
- verify the data and documents submitted by taxpayers making tax registration,
- Check that the taxpayer has met the conditions for taxation with a lump sum on companies' income (so -called Estonian CIT) etc.
– as part of checking activities The tax authority verifies the taxpayer's formal settlements, while the tax inspection and customs and tax control are used to verify the substantive settlement – says Piotr Popiel.
In what cases, the authorities cannot use actions.
Piotr Popiel indicates that very often it happens that the tax authorities abuse checking activities by conducting a quasi tax inspection. The most common irregularities include:
- calling for providing information, explanations not related to the purpose of checking activities,
- Conducting verification for several or even a dozen or so months-the regulations do not specify how much checking activities should last, but with their minds, their nature should not last longer than tax or customs and tax inspections;
- Contacting the taxpayer by phone in order to quickly obtain information – which means that after the time it is not known who exactly he contacted who he contacted and what information was provided.
– Taxpayers are very often not aware of the differences between the methods of verifying their settlements available to the bodies. As a result, they actively cooperate as part of checking activities and implement all requests of employees of the tax authority. This is of course a positive approach, but It is also impossible to allow unjustified exercise of powers and excessive involvement of companies and tax departments of companies – says the EY expert.
How officials control VAT
Zbigniew Stawiski also informed in response to a parliamentary interpellation that in VAT The number of selected entities for verification activities increased (an increase of 19 % compared to 2023). Kas also detected over 290,000 fictitious invoices (for over PLN 8.71 billion, in 2023 – PLN 5.76 billion), i.e. over 165,000. pieces more than in 2023.
The priority of the cash register was also prosecution of VAT scams. During tax audits, officials showed over PLN 1 billion in irregularities (so-called arrangements), and during customs and fiscal controls-over PLN 3.1 billion.
The authorities also sent indictments to the courts against 2376 perpetrators of tax offenses and crimes regarding fraud and VAT carousel. In 2024, the courts sentenced 1,400 perpetrators of such acts.
Zbigniew Stawiski also reminded that in 2026 a national e-invoice system would be implemented, which will seal the tax system.
As cash registers controls CIT, PIT and excise duties
The tax administration also controls CIT and PIT. These taxes are mainly about controls:
– transfer prices, including verification of the correctness of conditions and prices in transactions concluded between related entities,
– Avoiding taxation using models of aggressive tax planning.
When it comes to excise dutyit was the cash register that controlled electronic fluid manufacturers, including in the form of ready-made disposable e-cigarettes. During customs and fiscal controls, officers checked that the liquids were marked with bands.
Effect? Increasing the state budget revenues. In 2023, excise income from these products amounted to PLN 443.6 million, and after 11 months from 2024 – PLN 506.6 million, i.e. increased by 26.4 percent.
KAS also fought the gray zone regarding alcohol (In 2024 there were 2138 disclosures, resulting in 46,600 liters of various types of ethyl alcohol, 40 bimbrens and four places disinfectant/inflating illegal alcohol were liquidated). A year earlier, the results of alcohol control were half as much.
Effectiveness of combating a gray cigarette zone In 2024 she was at a similar level as in 2023. Last year, Kasi revealed 195.5 million cigarettes and liquidated 39 factories and slices of tobacco.
How much the treasury enforced tax receivables and arrears
Zbigniew Stawiski also explained in response to the interpellation that KAS in 2024 improved the enforcement of total receivables (including penalty fines) and taxes. – These are the best results in the area of execution for years – said the deputy head of Kas.
In 2024, KAS enforcement authorities were enforced by:
– A total of over PLN 9 billion (in 2023 over PLN 8.1 billion), i.e. almost PLN 950 million more,
– tax arrears in the amount of over PLN 7.3 billion (in 2023 – over PLN 6.6 billion), i.e. by over PLN 690 million more.
Tax arrears of taxpayers have also decreased – they fell from PLN 97.2 billion to PLN 94.4 billion, i.e. by PLN 2.8 billion.
– from the activities of the KAS bodies Over PLN 21 billion of additional revenues was obtained (PLN 7.3 billion from tax enforcement and PLN 11.1 billion from pre -examination activities, including so -called soft enforcement (e.g. request for payment – note) – explained Zbigniew Stawiski.
