Tax crimes and offences - fines in 2023 go up sharply

Fines for tax offences in 2023

In 2023, fines from the Fiscal Penal Code for tax crimes will increase twice - in January and in July. This is because of two increases in the minimum pay in 2023.

Learn more: Minimum remuneration in 2023

The Fiscal Penal Code actually ties the penalties for fiscal crimes and offences to the amount of the minimum pay. The penalty of a fine for a fiscal crime is determined by the number of daily rates, whereby, unless the Code provides otherwise, the lowest number of rates is - 10, the highest - 720.

In 2023, the fine for the fiscal crime is as follows:

1. as of 1 January 2023

• minimum daily rate (1/30 × PLN 3490) - PLN 116.30
• maximum daily rate (PLN 116.30 × 400) - PLN 46 520
• minimum fine (10 rates × PLN 116.30) - PLN 1 163
• maximum fine (720 rates × PLN 46 520) - PLN 33 494 400

2. as of 1 July 2023

• minimum daily rate (1/30 × PLN 3600) - PLN 120
• maximum daily rate (PLN 120 × 400) - PLN 48 000
• minimum fine (10 rates × PLN 120) - PLN 1 200
• maximum fine (720 rates × PLN 48 000) - PLN 33 560 400

In 2022, these amounts ranged from PLN 1003.30 to PLN 28 895 040, resulting in a maximum increase of 16.14% compared to July 2022.

It should be noted that under Article 22. § 1. of the Fiscal Penal Code, the penalties for fiscal crimes are:

• fines in daily rates;
• punishment by restriction of liberty;
• punishment by imprisonment.

The punishability for a tax crime no longer exists as long as the following period has passed since the offence was committed:

• oof 5 years - if the act constitutes a fiscal crime punishable by a fine, restriction of liberty or imprisonment not exceeding 3 years;
• oof 10 years - if the act constitutes a fiscal crime punishable by imprisonment for more than 3 years.

Fines for tax offences in 2023

The tax offence is punishable by a fine of a specified amount.

The fine for tax offences in 2023 shall amount to:

as of 1 January 2023:

• minimum fine (1/10 × PLN 3490) - PLN 349
• maximum fine (20 × PLN 3490) - PLN 69 800
• penalty ticket (up to 5 × PLN 3490) - up to PLN 17 450

as of 1 July 2023:

• minimum fine (1/10 × PLN 3600) - PLN 360
• maximum fine (20 × PLN 3600) - PLN 72 000
• penalty ticket (up to 5 × PLN 3600) - up to PLN 18 000

To compare, in 2022 the fine for a tax offence amounted to respectively:

• minimum fine (1/10 × PLN 3 010) - PLN 301
• maximum fine (20 × PLN 3 010) - PLN 60 200
• penalty ticket (up to 5 × PLN 3 010) - up to PLN 15 050

In view of the above, the maximum fine for a tax offence under the Fiscal Penal Code will increase by 19.6% in July 2023 compared to July 2022.