In the Polish legal system, tax, customs and ZUS checks may take place without prior notice. This is the effect of the existing rules which give officials the right to act immediately in the event of suspected infringements. Entrepreneurs and employees must be aware that At any time may be asked to supply documentation or explanations.
Waiting for time to prepare for control is simply a deceptive hope. Checks, customs and taxation checks and safeguarding proceedings may be initiated without any announcement. Experts warn: maintenance of order in the documentation and the immediate availability of the required papers is simply a work today, not a good practice.
When is unannounced control possible?
The law allows unannounced checks in respective situations, the most crucial being:
- Customs and fiscal controls – they have priority before classical taxation control. Officials may enter the company without announcement to safe papers or carry out evidence.
- Checking activities – the taxation has the right request invoices, contracts, sales records without prior notice.
- ZUS checks – immediate checks are possible in case of suspected breach of insurance regulations.
The advanced hazard of unannounced checks concerns in peculiar industries specified as catering, construction and e-commercewhere irregularities are detected more frequently.
Failure to carry out checks due to the deficiency of documentation or the absence of an authorised individual may be classified as Obstruction of authoritative activitiesWhat is at stake Financial sanctions.
It's not just companies under control.
Unannounced checks besides concern workers on sick leave. Those who:
- They usage frequent or prolonged exemptions.
- They have past suspicious departure patterns.
ZUS uses artificial intelligence to identify persons for control, which increases the effectiveness of the action. Data show that only in 3rd 4th of 2024 ZUS conducted over 115 000 inspections, from January to September 2024 checked 376,000 peopleof which 27,8 thousand. persons are deprived of the right to sickness benefit.
During sick leave, the following shall not be permitted:
- Work for another employer.
- Use of the exemption wrongly (e.g. vacation trips, renovations).
Breaking these rules could consequence in receipt of benefits and interestand even disciplinary dismissal.
It is worth noting that legislative work is underway on fresh government to let exceptions to be established for those employed by respective employers, but these changes are only at the phase Sejm work.
How to prepare for unannounced control?
Lawyers advise entrepreneurs to adopt the rule constant readiness for control. This means:
- Current evidence keeping – invoices, contracts, records must be up-to-date and easy accessible.
- Updating data in CEIDG or KRS – the correctness of the records is crucial.
- Designation of representatives – it is essential to authorize a individual to represent the company in the absence of the owner.
- Digital paper archiving – allows fast access to the essential data and minimises the hazard of paper documentation being lost.
More and more entrepreneurs besides establish close cooperation with accounting offices, setting out procedures for the immediate availability of papers on request.
There will be more controls – although the rules have not been changed
Come on. in 2025 control provisions have not changed, in practice the hazard of unannounced visits significantly increased. Officials are increasingly eager to usage their tools, and unannounced checks become a fresh standard.
For entrepreneurs and workers this means a necessity continuing compliance with formal obligationsand preparations for any eventuality. deficiency of control readiness may consequence in serious financial consequences and Legal.
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Unannounced inspection? The taxation office and ZUS can enter at any time
