Tax audits and disputes in Poland

A letter from a Polish tax authority raises immediate questions: which procedure is under way, what is the deadline, and what should the company provide? We support businesses in verification proceedings, tax audits, customs and tax audits, appeals and administrative court proceedings.

We review what the authority is asking and what has already been submitted. Then we organise the evidence, explain the available response and agree the scope of representation. The same approach applies when the Polish company belongs to an international group and the relevant documents are held abroad.

The first step: the letter, the dates and the file

Send a short description of the matter and the response deadline at first contact. Once a document channel is agreed, we need the authority’s letter, the date and method of delivery, earlier correspondence and any decisions already issued. These details help establish the procedural position; the title of the letter alone may not be enough.

We identify urgent steps and separate them from work that can follow. Where a deadline is close, we explain what can realistically be reviewed in the time available. Taking over a case midway also requires understanding earlier statements and evidence.

Building a position the documents support

We compare the legal argument with contracts, invoices, accounting records and evidence of what actually happened. In VAT disputes, the reality of a transaction and the checks performed on a supplier may be central. In a related-party case, the commercial functions, pricing and financial data need to tell a consistent story.

• We organise relevant documents and identify gaps or inconsistencies.
• We assess the authority’s arguments and the evidence supporting the company’s position.
• We prepare explanations, evidentiary applications and objections within the agreed scope.
• We coordinate information from management, accounting and other group entities.

Representation, appeals and court proceedings

We can represent a business throughout a procedure or at a defined stage. The work may include correspondence with the authority, participation in procedural steps, an appeal against a decision and a complaint to an administrative court. The available remedy and deadline depend on the particular procedure and document.

Before recommending a dispute, we discuss the strengths and weaknesses of the case, the expected work and the costs. We also assess whether a correction, overpayment claim or another procedural route should be considered. A favourable outcome cannot be promised.

When the issue concerns a board member

A company’s tax dispute and a board member’s potential personal liability are different matters. We establish which proceedings concern whom, what decisions have been issued and which facts relate to the relevant period. The scope of representation and any conflicts of interest must be considered separately.

Keeping the business informed

We agree who receives updates, which decisions require management approval and who supplies further information. For international groups, we explain the Polish procedural position so that headquarters can understand the proposed response and its practical consequences.

The dispute may also require a focused VAT review or transfer pricing analysis. Once the immediate matter is addressed, ongoing advice can help the company apply the lessons to its contracts, records and internal procedures.

Tell us what your company needs to decide, which countries are involved and whether there is a deadline. Contact our team to agree the scope and next step. Confidential documents can follow through the channel agreed with your adviser.