The National Tax Administration carried out extensive inspections using the so‑called “checking acquisition” method, uncovering irregularities in 36 % of cases and issuing almost 9,500 penalties.
Nearly 9,500 Penalties Issued
During the first half of 2025, tax officers conducted 25,500 inspections with the “checking acquisition” method, revealing irregularities in 36 % of cases. The violations amounted to 9,055 findings, resulting in almost 9,500 penalties totaling over 12.6 million PLN. Penalties ranged from 350 to 23,900 PLN, according to Deputy Finance Minister Marcin Łoboda of the Polish Press Agency.
Industry Highlights
The highest rate of irregularities was found in the construction sector, with 58 % of inspected transactions flagged, followed by tourism at 55 % and passenger transport at 52 %. Automotive and medical sectors each showed a 47 % irregularity rate, while entertainment and recreation reported 44 %. Gastronomy had 35 % and the beauty industry 34 % of transactions flagged. The deputy finance minister noted that further intensified scrutiny is required in many economic sectors.
What Is the “Checking Acquisition” Method?
The method was introduced under new 2022 regulations. It involves tax officers purchasing goods or services to verify whether the seller correctly records sales with a cash register and issues a fiscal receipt to the buyer. Officers conduct these checks covertly, revealing the seller’s compliance only after the inspection is complete.
Future Increase in Controls
The Tax Office considers the “checking acquisition” method vital in combating the gray zone. It is also used in preventive actions to verify the legality of alcohol origin and proper excise labeling. According to Money.pl, the budget for such inspections has been secured until at least 2031, with a total 2022‑2031 allocation of 23.8 million PLN and 1.7 million PLN earmarked for 2025.
