Tax crimes and offences - fines in 2023 go up sharply

Tax crimes and offences - fines in 2023 go up sharply

1/16/2023
Tax crimes and offences - fines in 2023 go up sharply
In 2023, fines for tax crimes and offences will increase. What, exactly, will be the minimum and maximum fines under the Fiscal Penal Code?

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.

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Agata Nieżychowska
Agata Nieżychowska
Tax Director, Partner
Crowe