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Fake invoices under the spotlight: Poland’s 2025 tax control trends

  • Poland’s tax authority (KAS) has shifted to targeted, data‑driven enforcement: In 2025 it carried out more checks but fewer full audits, leading to +29% higher tax findings and +18.5% higher cash inflows, signaling a strong focus on deliberate VAT fraud rather than minor errors.
  • Fake invoices are the top enforcement priority: KAS detected nearly 377,000 fictitious invoices worth PLN 10.9 billion in 2025 (record levels), with particular scrutiny on high‑risk sectors such as hospitality, construction, car repairs, beauty services, and e‑commerce.
  • Implications for foreign companies: Expect more “checking activities” instead of full audits, faster requests for explanations, and higher expectations around supplier due diligence; the rollout of KSeF e‑invoicing will increase transparency and detection, but does not remove the need for strong internal VAT controls.

Source Crido

 



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