Poland – Corrections of VAT declaration during audit

An amendment to the Act on the National Tax Administration and the VAT Act was published introducing new below listed provisions for businesses that are during and after customs and tax inspection.
1. The audited taxpayer have a right to submit an initial declaration (if it has not been submitted before) or amend declaration that is within the scope of an audit within 14 days from the date the authorisation to conduct a custom and tax inspection has been delivered.
The adopted change resolve lots of problems faced by taxpayers in Poland. Many businesses, often by mistake do not submit a tax return, which leads to custom and tax audit. After the changes introduced, taxpayers will be able to file the initial declaration within 14 days from the date the audit was initiated and potentially complete an audit straight away. The amendment therefore eliminates doubts in the interpretation of the previous Act as until now, the provisions explicitly provided only for the right to correct a previously submitted declaration. Additionally, the right to submit the original return will result in the possibility of paying the tax due resulting from return, which will prevent further accruals of interest for late payment and reduce sanction rate from 20% to 15%.

2. Within 14 days from the date the result of an audit has been received, the audited taxpayer may submit an initial declaration (if it has not been submitted before) or a correction to the declaration if they agree, in whole or in part, with the irregularities identified during the audit.
This is again a positive change for taxpayer, since the subject of the dispute between the audited taxpayer and the head of the customs and tax office will be limited to the disputed issues and narrow the subject of tax proceedings. Before the changes, the Act on the National Revenue Administration and the VAT Act allowed taxpayers to voluntarily submit only such a correction of the declaration that fully considers the irregularities detected during the customs and tax audit.

The Act enters into force on 1 October 2025.