The Tax Authorities give the client 7 days, to file the return, if it was not filed within the deadline.

 If the return is still not have been filed, the first penalty of 2800 PLN is being imposed.

If the return is still not filed after the first penalty, a second penalty will be imposed. The amounts starts from 1000 PLN until 5600 PLN.

If the return is still not filed after the second penalty, the VAT number is being deregistered and highest possible penalty is being imposed - 56000 PLN