Verification activities instead of a classic tax audit - the tax authorities' new trend
The National Revenue Administration (KAS) increasingly uses verification activities (czynności sprawdzające) as an alternative to traditional tax audits. The Ministry of Finance data for 2025 is unequivocal - the number of classic tax audits fell by 11.3%, while the amounts of tax irregularities identified through verification activities rose by as much as PLN 2.4 billion, an increase of 28% year on year. These figures show clearly which direction the Polish tax administration is heading in.
Verification activities are a far less formalised procedure than a classic tax audit. In practice, this means that a tax authority can verify a taxpayer's filings without having to open formal audit proceedings. For the tax authorities, it is a faster, cheaper and more flexible tool. For the taxpayer, it is often invisible and therefore potentially problematic.
Importantly, unlike in a classic audit, with verification activities the taxpayer is not always informed that a check is under way. Nor is there any possibility of lodging objections to the audit report, which in a standard audit is one of the basic rights. This procedural imbalance raises legitimate concerns among tax law experts.
"Silent" inspections - how algorithms analyse your data
One of the most worrying aspects of the current legal position is the possibility of verifying a taxpayer's data without their knowledge. Today the tax administration has advanced IT tools at its disposal, including algorithms that process data from systems such as KSeF (the National e-Invoicing System), JPK (the Standard Audit File) and bank system data.
These tools make it possible to search the data of thousands, or even millions, of taxpayers at the same time. As Deputy Finance Minister Jarosław Neneman acknowledged, informing people across the board about the mere fact that their data has been analysed may be impracticable given the scale of mass database searches. This raises a fundamental question - where is the line between effectively combating tax crime and a citizen's right to be informed about actions taken against them by an authority?
Tax experts, including Arkadiusz Lament of the Global Tax firm, stress that the taxpayer, at least in some cases, should know that their digital data has been analysed by KAS and for what purpose the analysis was carried out. This position seems entirely justified in the context of constitutional guarantees of privacy and the right to information.
Planned changes to the Tax Ordinance - what we know
The Ministry of Finance recognises the need to regulate this area. According to Rzeczpospolita, the ministry is carrying out conceptual work on amendments to the Tax Ordinance concerning precisely these verification activities. A legislative draft is expected to appear in 2026, as part of the second stage of the government's deregulation programme.
Although the details are not yet known, based on statements by ministry representatives and experts, the likely directions of change can be outlined:
- An obligation to inform the taxpayer about the analysis of their data - at least where discrepancies or irregularities have been found.
- Defining the taxpayer's rights during verification activities, including the right to see the scope of the verification carried out.
- Adapting the rules to the digital reality - taking into account that the tax administration is making ever wider use of IT tools and analytical algorithms.
- Regulating the procedure for moving from verification activities to a formal tax audit or tax proceedings.
- Introducing procedural guarantees similar to those that apply in a classic audit, e.g. the ability to submit explanations.
As Michał Roszkowski, legal adviser and partner at CRP Tax, aptly noted, when discrepancies come to light during verification activities, the taxpayer should know that they are under way. This would allow them to prepare their documentation properly in case they are summoned to provide explanations.
How to prepare for a "silent" inspection - practical tips
Regardless of when and in what form the new rules come into force, taxpayers should already take steps to protect their interests. Tax prevention is much cheaper and less stressful than defending yourself during proceedings.
Key actions for business owners
First of all, you should ensure full consistency of data across JPK files, tax returns and invoices issued in KSeF. The tax authorities' algorithms compare these sources automatically, and any discrepancy can become the starting point for a more in-depth check. Regular tax reviews (so-called tax reviews) make it possible to detect and correct errors before the tax authorities do.
It is also worth keeping reliable transfer pricing documentation and documentation supporting any tax reliefs you apply. If you receive any request from a tax authority - even one that seems routine - do not dismiss it. It may be a sign that verification activities are already under way and that the authority is checking a specific aspect of your filings.
The role of professional legal advice
Given the growing digitalisation of tax audits and the increasingly advanced analytical tools used by KAS, professional support from a tax adviser or legal adviser is becoming less a recommendation than a necessity. A specialist will help not only with ongoing monitoring of compliance, but also if verification activities or an audit are opened - protecting the taxpayer's rights at every stage of the procedure.
Summary - balance between the tax authorities and the taxpayer
The planned changes to the rules on verification activities are a step in the right direction. Effectively combating tax irregularities is important, but it must not come at the expense of the taxpayer's basic rights. The right to information about the authority's actions, the ability to defend your position and transparent procedures are pillars of a democratic state governed by the rule of law.
2026 may bring groundbreaking regulations in this area. It is worth following the progress of the legislative work and preparing in good time for the new tax reality. If you have doubts about your filings or have received a request from a tax authority - do not wait.
Contact our firm for professional legal assistance with tax audits and verification activities. Our experts will help you protect your interests and prepare for any action by the tax administration.
Have a question about this?
The first consultation is free - let us talk about your situation.
