Poland’s Ministry of Finance has proposed amendments to the National Revenue Administration Act to ease the filing of tax declarations during and after customs and tax inspections, aiming to reduce administrative burdens and clarify correction procedures. Taxpayers would be allowed to file or correct declarations within set periods after an audit begins or concludes, with reduced penalties and waived late interest on disclosed liabilities. The changes, including VAT Act adjustments, are designed to improve compliance and efficiency, and are part of legislative project UDER7.
Poland’s Ministry of Finance has proposed amendments to the National Revenue Administration Act to ease the filing of tax declarations during and after customs and tax inspections, aiming to reduce administrative burdens and clarify correction procedures. Taxpayers would be allowed to file or correct declarations within set periods after an audit begins or concludes, with reduced penalties and waived late interest on disclosed liabilities. The changes, including VAT Act adjustments, are designed to improve compliance and efficiency, and are part of legislative project UDER7.
The Polish Ministry of Finance proposes new rules for filing declarations during and after tax and customs inspections.
Public
Poland
Author: Nikolina Basić
Category:
Fiscal subject related
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Content accuracy validation date:
29.04.2025
Content accuracy validation time:
08:11h
The Ministry of Finance in Poland has proposed amendments to the Act on the National Revenue Administration (KAS) to simplify and expand taxpayers' rights in filing declarations during and after customs and tax inspections. The goal of these changes is to reduce administrative burdens and enhance efficiency within the National Revenue Administration. Also, the goals are introduced to resolve interpretation uncertainties regarding voluntary declaration corrections, to reduce the financial burden on taxpayers by waiving late payment interest on tax liabilities included in submitted declarations or corrections, and also to allow a lower additional tax liability under the VAT Act.
The proposed changes:
· Filing Declarations during Inspections: Taxpayers will be allowed to submit a declaration within 14 days from the initiation of a customs and tax audit if it was not filed prior to the audit.
· Filing after inspections: taxpayers will also be permitted to file a declaration after the completion of the audit if it was not submitted before or during the inspection.
· Correction of declarations: taxpayers can submit a correction to their declaration after the audit, partially incorporating the findings of the inspection results delivered by the customs and tax office.
· Changes to the VAT Act: expanded options for taxpayers to submit initial declarations after receiving authorization for a customs and tax inspection.
These proposals were published in the list of legislative and programmatic works of the Council of Ministers under project number UDER7. The Ministry of Finance emphasized that these changes aim to support both taxpayers and administrative bodies, fostering greater compliance and efficiency.
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