Poland Tax Office conducts audits and enforces deduction deadlines

The Polish Tax Office is conducting audits regarding tax returns, specifically focusing on the validity of various deductions. Taxpayers may face requests to return funds or pay additional taxes with interest if their claims for child, rehabilitation, or thermomodernization reliefs are found to be unsubstantiated. Authorities may verify records dating back up to five years.

Additionally, taxpayers are cautioned about the statute of limitations for tax corrections. For example, tax obligations for the 2020 tax year expire on December 31, 2026. Once this period passes, the ability to correct a return expires, and the tax office is no longer legally obligated to refund overpayments, even if the taxpayer possesses valid documentation. Significant amounts are often tied to the thermomodernization relief, which has a limit of 53,000 PLN per taxpayer.