Poland's tax authority ramps up secret‑shop inspections on VAT compliance

Poland’s National Revenue Administration (KAS) has intensified "nabycie sprawdzające" – a covert‑shopper programme aimed at businesses that fail to issue receipts or apply the correct VAT rate. The operation gained public attention after a Gdańsk restaurateur was fined for using an incorrect VAT rate, prompting debate about the agency’s approach.

Deputy Finance Minister Marcin Łoboda emphasized that compliant taxpayers are treated as clients and that the checks are a preventative measure against tax fraud. He noted that the VAT gap fell from about 14.7 % at the start of 2023 to 4.9 % last year, signalling a reduction in the grey economy. The programme also targets businesses that do not meet the 20,000 zł annual sales threshold for mandatory cash‑register use, offering exemptions under current regulations.

KAS plans further changes in cooperation with the Ministry of Finance, including the upcoming mandatory electronic invoicing system (KSeF), to streamline tax administration and reinforce compliance.