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Polish Tax Audits: Insights from 2016 Data

Overview

In 2016, Polish tax offices conducted a significant number of tax audits based on risk areas identified at that time. This article provides an overview of the data related to these audits.

Key Statistics

• Approximately 25,000 tax audits were conducted in 2016 using risk area selection criteria.
• The distribution of tax audits by type of tax office is as follows:
  • Offices for large taxpayers (LTO): 1501 tax audits
  • Other tax offices (OTO): 1319 tax audits

Risk Areas and Sector Distribution

There were notable differences in the number of risk areas where LTOs and OTOs conducted tax audits. Additionally, certain sectors saw a higher number of tax audits than others.

• LTOs: Identified eight risk areas for tax audits.
• OTOs: Identified twelve risk areas for tax audits.
• Sector with the most tax audits: The production of building materials and construction services sector accounted for 30.2% of all tax audits in risk areas.

Additional Tax Liabilities

The highest additional tax liabilities were assessed in certain sectors, including:

• Wholesale trade in other products: Accounted for a significant portion (22.1%) of the total assessed additional tax liability.
• Activities of sales agents: Contributed 16.4% to the total assessed additional tax liability.
• Trade in electronics: Made up 20.4% of the total assessed additional tax liability, totaling 58.9% when combined with the above sectors.

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