Tax Authorities Intensify Scrutiny on Entrepreneurs, KSeF May Increase Audit Frequency

• Introduction of JPK and STIR has made it easier for authorities to select entities for audits and block bank accounts.
• KSeF will allow authorities to know about all invoices issued and received by a taxpayer before an audit.
• Taxpayers will need to explain any suspicious transactions.
• Entrepreneurs face increasing pressure from intensified audits, complicating business operations.
• Unusual transactions, low capital, and frequent changes in company details attract auditors.
• Audits are often conducted by the head of the tax office, customs-tax office, or the head of the National Revenue Administration.
• Local tax offices may conduct tax audits or checks, but serious customs-tax audits are usually conducted by non-local offices.
• This approach aims to prevent local connections but is burdensome and costly for taxpayers and the state.
• Taxpayers are selected for audits based on risk analysis and advanced analytical tools.
• The finance minister has powerful tools to detect irregularities and tax fraud.

Source: prawo.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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