Poland - Consequences for incorrect filing of VAT returns
Submitting an incorrect VAT return can lead to serious penalties. The consequences depend on whether the mistake was due to an error or intentional misreporting.
1️⃣ Incorrect VAT Return Due to an Error ❌
📌 Correction Deadline
- The Tax Authorities allow 7 days to file a corrected return if the original filing was incorrect.
📢 Penalty Structure:
- If the correction is not submitted within 7 days, a first penalty of 2,800 PLN is imposed.
- If the correction is still not filed, a second penalty follows, ranging from 1,000 PLN to 5,600 PLN.
- If no correction is made after the second penalty, the VAT number is deregistered, and the highest possible fine of 56,000 PLN is imposed.
2️⃣ Deliberate Misreporting or Fraud 🚨
📌 Severe penalties apply for intentional misreporting, such as:
- Submitting a false VAT declaration is considered a serious offense by the Tax Authorities.
- This can result in criminal charges and severe financial penalties.
📢 Criminal Penalties:
- A minimum fine of 56,000 PLN can be imposed.
In the most serious cases, the fine can go up to 27,000,000 PLN.
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verified - 06.02.2025 - ND.
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