In 2021, the highest possible penalty for a tax offence will amount to approx. PLN 27 million, and the lowest, for a petty tax offence, PLN 280. This is due to a raise in the minimum pay.
The increase of the minimum monthly pay in 2021 up to PLN 2800 has had an effect on the penalties for tax offences and petty tax offences listed in the Tax Offences Code (Kodeks karny skarbowy, KKS). You can find more information on tax offences and violations here (in Polish). What are the current rates?
Penalties for tax offences in 2021
In 2021, penalties for tax offences under article 23 KKS apply as follows:
- the minimum day-fine: PLN 93.3 – so the minimum fine, which is 10 times the day-fine, will amount to PLN 933.3(compared to PLN 750 in 2019);
- the maximum day-fine: PLN 37,777.33 – and so the maximum fine, which is 720 times the day-fine, will amount to PLN 27 million(to be exact, PLN 26,879,997.60; in 2019, the maximum fine amounted to PLN 21.6 million).
A tax offence – conduct prohibited under KKS and punishable by a fine imposed in day-fines, a non-custodial sentence or imprisonment.
Penalties for petty tax offences in 2021
This year, the fine for a petty tax offence will amount to between PLN 280 and PLN 56,000 (in 2019, the respective range was from PLN 225 to PLN 45,000).
Penalty tickets can be issued for up to PLN 5,600 (in 2019, the maximum amount was PLN 4,500), and the maximum fine imposed by way of a penalty order will not exceed PLN 28,000 (in 2019, PLN 22,500).
A petty tax offence – conduct prohibited under KKS and punishable by a fine, where the amount of public liability or value involved in the petty offence lost or exposed to loss was no more than 5 times the minimum monthly pay at the time when the offence is committed.
Written by Honorata Zakrewska Krzyś based on Anna Ślasa – Senior Manager Grant Thornton “Failure to notify GUS and NBP of transactions abroad – what are the penalties? (in Polish)”