- New Provisions for Tax Audits: An amendment to the National Tax Administration and VAT Act introduces provisions allowing audited taxpayers in Poland to submit an initial declaration or amend existing declarations within 14 days of receiving notice of a customs and tax inspection, addressing common issues faced by businesses regarding missed tax returns.
- Facilitating Tax Compliance: The amendment enables taxpayers to resolve audits more efficiently by allowing them to file original returns, potentially reducing interest accrual on late payments and lowering penalties from 20% to 15%, thereby encouraging timely compliance.
- Streamlined Audit Process: Taxpayers can now submit an initial declaration or correction within 14 days of receiving audit results, which helps focus disputes on specific irregularities identified during audits, simplifying tax proceedings and improving the overall compliance process. The changes will take effect on October 1, 2025.
Source Meridian
