In the first half of 2025, Poland’s National Tax Administration conducted 25.5 k inspections using a new “purchase verification” method, uncovering irregularities in 36 % of cases and issuing nearly 9,500 penalties totaling over 12.6 million PLN.
KAS Issued Nearly 9.5 Thousand Penalties
In the first half of 2025, the National Tax Administration (KAS) conducted 25.5 k inspections using the “purchase verification” method. In 36 % of those inspections, irregularities were found. A total of 9,055 cases resulted in almost 9,500 penalties, with the total amount of fines exceeding 12.6 million PLN. The fines ranged from 350 PLN to 23,900 PLN, according to Poland’s Press Agency (PAP) source Marcin Łoboda, Deputy Minister of Finance.
Sector‑Wise Irregularities
Łoboda reported that construction accounted for the highest share of irregularities, at 58 % of inspected transactions. The tourism industry also showed alarming results, with 55 % of transactions flagged. Passenger transport followed closely at 52 %. The automotive and medical sectors each had 47 % of transactions flagged. Entertainment and recreation had a 44 % irregularity rate, gastronomy 35 %, and the beauty industry 34 %. The Deputy Minister emphasized ongoing monitoring across all economic sectors, noting that many require intensified inspections.
What Is the “Purchase Verification” Method?
This method, introduced in 2022, allows KAS officers to acquire goods or services to verify that sellers are correctly recording sales through a cash register and providing a fiscal receipt. Officers conduct the purchase incognito and present their identification only after the inspection is complete.
More Inspections Are Planned
The Tax Office views the purchase verification tool as a key component in combating the “grey zone.” It is also used in preventive measures regarding alcohol legality and excise labeling. According to a 2025 report by Money.pl, additional inspections are planned, with dedicated budgets secured through 2031. Total expenditure for purchase verification is allocated at 23.8 million PLN for 2022‑2031, with a 1.7 million PLN allocation for 2025 alone.
