Poland - Consequences for incorrect filing of VAT returns
1. Wrong VAT return filing because of an error with the data:
- The Tax Authorities give the client 7 days, to file the corrected return, if it was not correctly filed.
- If the correction is still not have been filed, the first penalty of 2800 PLN is being imposed.
- If the correction 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 correction is still not filed after the second penalty, the VAT number is being deregistered and highest possible penalty is being imposed - 56000 PLN
2. Wrong VAT return filing done with the purpose of hiding transactions or similar:
- A false VAT declaration is considered by the Tax Authorities as a serious case and can lead to a criminal mandate.
- A criminal mandate can be giving a minimum amount of 56.000 PLN until up to 27.000.000 PLN to be paid.
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