Penalties (Poland)
As a general rule, any tax discrepancy which causes a loss to the tax office may result in penalties based on the Polish penal fiscal code.
A taxpayer who fails to file a VAT return on time will be subject to a discretionary penalty. This may range from PLN 360 to PLN 72,000. A penalty is also applicable if the declaration is not filed electronically.
A single failure to pay VAT on time should not,
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 16:06