Biznes Fakty
Taxes. „Rz: The tax authorities are increasingly using tax provocations
Inspectors, who often masquerade as regular customers, are increasingly issuing fines for the absence of receipts. This tactic helps the tax office boost its revenue. Experts assert that this approach is an effective method to tackle fraud, according to the latest edition of 'Rzeczpospolita’.
In 2024, the tax office carried out 59.7 thousand verification purchases and imposed penalties totaling PLN 20.4 million. This figure exceeds that of previous years. – The tax office is increasingly leveraging this method of monitoring taxpayers and is becoming more efficient – stated Piotr Juszczyk, a tax advisor at inFakt, in an interview with „Rzeczpospolita”.
Tax provocations are on the rise
The publication clarifies that a verification purchase involves acquiring goods or services to ensure that the seller complies with fiscal responsibilities: recording transactions at the cash register and providing a receipt. – This constitutes a tax provocation, also referred to as a controlled purchase. The tax office primarily targets the catering, automotive, cosmetics, and sports sectors, and frequently audits sales at markets and bazaars – explained Piotr Juszczyk. He recounted an instance involving a gym where two women visited last year. They arrived with bags and sporting attire, purchased two single-use tickets, and when they did not receive receipts, they presented their work IDs. Ultimately, this resulted in a PLN 500 fine for the gym employee. – This year, the penalty would likely be PLN 1,000 – he remarked. In 2022, the tax office executed nearly 56.5 thousand verification purchases, leading to about 13.5 thousand fines amounting to nearly PLN 18.2 million. For these operations, it incurred unrecoverable costs of less than PLN 700 thousand. In 2023, the number of such purchases exceeded 58.3 thousand, with over 13 thousand fines totaling almost PLN 19.2 million. Non-recoverable expenses were less than PLN 625 thousand. In 2024, there were 59.7 thousand verification purchases, resulting in 18 thousand fines for a total of PLN 20.4 million. They spent PLN 964 thousand – as calculated by „Rz”.
This is merely the beginning of the issues
Experts stress that a successful verification acquisition might only signify the onset of an entrepreneur’s difficulties. The subsequent phase will involve a standard inspection, during which the company’s financial records will be thoroughly scrutinized.
