- NIK published a report on the functioning of the National Revenue Administration from 2022 to 2024, highlighting issues with the Ministry of Finance’s key projects.
- The report criticizes delays in implementing the National e-Invoice System and the effectiveness of tax controls.
- Problems with the e-Invoice System’s performance were noted as early as 2023, but effective actions were not taken.
- The deadline for mandatory e-invoices was postponed twice, now set for February 1, 2026.
- There was a decline in the effectiveness of VAT tax controls, with a significant drop in detected tax liabilities.
- Staff reorganization, moving a quarter of controllers to customs-tax offices, may have negatively impacted efficiency.
- In excise tax, there was confusion over the classification of substances like glycol and glycerin for e-cigarettes.
- A general interpretation issued in June 2024 restored the original stance, classifying these substances as excise goods.
Source: mddp.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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