Proposals of tightening fiscal penal responsibility in Poland – suspension of the limitation period and increase of ticket fine

Suspension of the limitation period

Currently, the length of limitation periods are:

  • for fiscal transgressions: 1 year (regarding diminishment of tax receivables up to PLN 14k);
  • for fiscal offences: 5 years (regarding diminishment of tax receivables exceeding PLN 14k), punishable by a fine, a penalty of restriction of liberty or penalty of imprisonment up to 3 years;
  • for fiscal offences: 10 years, punishable by imprisonment exceeding 3 years.

According to the amendments, currently proceeded in the Parliament, during the period of the epidemic state and within 6 months as of their cancellation there is no statute of limitations on the fiscal offences. The limitation period for fiscal offences committed between 2010 and the period of epidemic state prolonged with the above 6 months will be suspended. The regulation is planned to come into force 14 days after publication in the Journal of Laws.

Increase of fine imposed by a ticket

A Fine may be imposed for a fiscal transgression such as documentation errors and diminishment of tax receivables up to PLN 14k. The fine can be imposed by a tax official – through issuing a ticket or by a court – through issuing a judgement. The fine ordered by the court cannot exceed PLN 56k. Currently, the maximum fine imposed by a ticket is PLN 5600. 

In practice, the tax authorities usually impose a fine by issuing a ticket. This way is faster and less complicated for the tax authorities. 

According to the amendments, currently proceeded in the Parliament, the fine imposed by a ticket could be increased up to PLN 14k. The regulation is planned to come into force on 1 April 2021.

Proceeded changes may suggest that in upcoming periods the tax authorities will be keener to impose higher penalties. 

It is worth to remember that the taxpayer may defend against the penalty by submitting to the tax authority so-called voluntarily disclosure about the tax transgression or offence. The condition is however that the letter is filed prior to conducting any proceeding by the tax authorities.  

We will inform you when the new regulations come into force.

Łukasz Bączyk
Head of TaxBoard Member

Jarosław Szajkowski
Tax Manager – Tax Adviser

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