Poland’s tax authority (KAS) has significantly intensified its efforts to detect tax fraud and improve compliance – and the data from 2025 proves it[1].

One area stands out more than any other: fake (fictitious) invoices, a long‑standing challenge in the Polish VAT system. With nearly 377,000 fake invoices detected in 2025, KAS is making it clear that this issue is a priority.

In 2025, KAS focused particularly on industries historically exposed to VAT fraud or informal economy risks: gastronomy / hospitality, construction, car repair workshops, beauty services, e-commerce

Below is a concise overview of what changed in 2025, what KAS is focusing on, and what foreign entities should pay attention to.

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More fraud detected

In 2025, KAS shifted its strategy: fewer traditional audits, more targeted checks.
Instead of controlling businesses for small mistakes, tax authorities concentrated on detecting deliberate fraud, especially related to VAT.

  • overall tax findings increased by 29.1% compared to 2024
  • total control activities rose to 2.64 million, a 9.4% increase
  • full audits:
    • the number dropped by 27.4% – meaning audits are now more precisely targeted
    • cash inflows grew by 18.5%, showing higher effectiveness

What this means for foreign companies:

KAS is becoming more data‑driven and selective. If a company is audited today, it's more likely because a red flag was detected, not because of random selection.

Checking activities (Czynności sprawdzające)

These are fast, minimally disruptive procedures performed before a full audit is even considered (see more on our blog). In 2025:

  • the number increased by 6%
  • additional tax findings rose by 28%

Many cases were resolved simply through explanation or by submitting a corrected tax return.

Why this matters: Foreign companies (especially registered for VAT in Poland) may increasingly receive questions, requests for explanations, or document checks rather than full audits. Responding promptly and accurately can resolve matters without escalation.

Fake invoices: the biggest red flag in Poland right now

In 2025 KAS detected:

  • 376,800 fictitious invoices, an increase of 29.2% compared to 2024
  • fake invoices worth over PLN 10.9 billion, up from PLN 8.7 billion in 2024

This is the highest level recorded since 2017. KAS emphasizes that these are usually frauds from past years – but the detection rate is improving thanks to better analytics and risk‑profiling tools.

Please note that companies can become accidental links in a VAT carousel or unknowingly purchase from a supplier issuing fake invoices. And Polish tax authorities hold buyers responsible for verifying their business partners’ credibility (see more on our blog).

How KSeF fits into the picture

Poland’s National e‑Invoicing System (Krajowy System e‑Faktur, KSeF) is designed to:

  • eliminate fake invoices,
  • increase transaction transparency,
  • simplify compliance checks,
  • and give the tax authority real‑time insight into invoicing data.

While KSeF should significantly reduce the circulation of fictitious invoices, it won’t fully replace internal due diligence. With KSeF rolling out more widely, transparency in the Polish VAT system will continue to grow.

[1] https://www.gov.pl/web/kas/kas-w-2025-r-przeprowadzila-264-mln-dzialan-w-zakresie-weryfikacji-prawidlowosci-rozliczen-podatkowych