Poland - Consequences for incorrect filing of VAT returns – hellotax Global S.L

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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