In recent years, Polish tax authorities have significantly intensified their oversight, relying increasingly on data-driven tools and extending the use of customs and fiscal audits. These audits, often lengthy and unannounced, now uncover irregularities in nearly every case, raising important questions for businesses about preparedness and procedural fairness.
ETL GLOBAL Member MDDP examines these developments in its latest study, prepared in cooperation with the Polish Confederation Lewiatan. The report tracks how tax audits, appeals and verification procedures have changed since 2019, illustrating the growing scrutiny faced by companies and the resulting impact on their daily operations. At the same time, it points to progress in digitalisation and more efficient communication between taxpayers and authorities. Yet, questions remain about stability, transparency and the balance of powers within the system.
