- Customs and fiscal audits, particularly those concerning VAT, almost always result in findings of irregularities (90.1% in 2025), with the National Tax Administration attributing this to effective selection for inspection.
- VAT customs inspections are lengthy, averaging about a year in 2025, and these extended durations lead to increased interest on potential arrears, significantly impacting taxpayers.
- Despite being fewer in number than tax audits, customs and fiscal inspections, especially for VAT, identify significantly higher amounts of arrears (over twice as much as tax audits), with an average underestimation of approximately PLN 1.05 million per VAT customs inspection.
Source MDDP
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