VAT returns and any VAT due must be submitted and paid by the applicable deadline. Failing to file or pay on time may result in interest charges and penalties from the Polish Tax Authorities.

1️⃣ Late VAT Return Filing 📄

If a VAT return is submitted after the deadline, the Polish Tax Authorities may:

• charge financial penalties;
• initiate tax or fiscal penal proceedings; and
• request additional information or supporting documentation.

The level of any penalty depends on factors such as:

• how late the return is filed;
• whether the error is corrected voluntarily;
• whether the delay is repeated; and
• the circumstances surrounding the late filing.

Good to know: Filing a missing VAT return as soon as possible can help reduce the risk of further penalties.

2️⃣ Late VAT Payment 💰

If VAT is paid after the due date:

• statutory late payment interest will accrue on the outstanding amount until it is paid in full; and
• additional penalties may apply where the Tax Authorities determine that tax has been deliberately underpaid or not declared correctly.

Paying the outstanding VAT as soon as possible helps minimise the amount of interest due.

3️⃣ Deliberate Non-Compliance 🚨

Where a business deliberately fails to submit VAT returns or intentionally avoids paying VAT, the Polish Tax Authorities may take further action.

This may include:

• additional tax assessments;
• financial penalties;
• fiscal penal proceedings; and
• criminal sanctions in the most serious cases.

The penalties imposed depend on the circumstances of each case and whether the non-compliance is considered intentional.

📌 Important

To avoid unnecessary penalties and interest, always submit your VAT returns and pay any VAT due by the statutory deadline.

If you realise that a return has been missed, we recommend filing it and settling any outstanding VAT as soon as possible.

This version removes the outdated references to:

• ❌ the 7-day grace period;
• ❌ fixed penalties of 2,800 PLN, 1,000–5,600 PLN, and 56,000 PLN;
• ❌ automatic VAT deregistration after repeated late filings.

These no longer reflect the current Polish VAT enforcement framework. The updated article reflects the fact that penalties are now determined under the Polish VAT Act and Fiscal Penal Code based on the circumstances of each case, with statutory interest applying to late VAT payments.