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Startup under tax scrutiny: what you need to know before they knock

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The MDDP and Lewiatan Confederation report “Entrepreneurs Under the Tax Microscope 2025” leaves no room for doubt: tax audits in Poland are becoming more frequent, more prolonged, and almost always result in the detection of irregularities. For startups, SMEs, and fast-growing companies, this isn’t just data — it’s a real risk that demands proactive preparation.

INACO presents a practical guide to help founders navigate tax inspections with confidence — backed by organized documentation, strategic foresight, and professional support.

What the Report Reveals

  • Between 2019 and 2024, over 117,500 tax audits were conducted in Poland
  • 38% of these were customs-tax audits — up from just 12% in 2019
  • On average, 77 new proceedings were launched daily
  • The most frequently audited tax is VAT, accounting for over 80% of all detected discrepancies

Numbers That Raise Concern

  • 94–98% of audits result in the identification of errors
  • Customs-tax audits last an average of 332 days, while standard tax audits take 113 days
  • Only 1 in 10 companies received prior notice of the audit

Who’s Most at Risk?

  • Small and medium-sized businesses with volatile financial dynamics
  • Tech startups using tax reliefs (e.g. IP Box, R&D incentives)
  • Companies applying for significant VAT refunds
  • Businesses engaged in cross-border transactions
  • High-risk sectors: e-commerce, logistics, construction

Audit selection is often automated — based on data from JPK (Standard Audit File for Tax), CRBR (Central Register of Beneficial Owners), and KSeF (National e-Invoicing System).

What Does a Tax Audit Look Like?

  • Preliminary checks — verification of declarations and filings, often without an on-site visit
  • Formal tax audit — full inspection with document access and official protocol
  • Customs-tax audit — the most invasive, unannounced, with potential asset seizure

After an audit, companies may receive:

  • A protocol outlining findings
  • A decision specifying tax arrears
  • A demand for payment or correction
  • In extreme cases — account freezes, asset security orders, or referral to the prosecutor’s office

✅ How to Prepare — 5 Steps from INACO

  1. Review your documentation Ensure invoices, contracts, JPK reports, and VAT records are complete and consistent with your filings.
  2. Assess your VAT risk VAT is the most frequently audited tax. Pay close attention to intra-EU and export transactions.
  3. Prepare for questions about IP Box and R&D reliefs Gather evidence of research activities, IP ownership, and justification for using tax incentives.
  4. Evaluate your business relationships The tax office may challenge transactions with “questionable” entities. Collect proof of service delivery and assess partnership risks.
  5. Secure professional representation Don’t go it alone. A tax advisor isn’t a cost — it’s a safeguard. They’ll help protect your interests and communicate effectively with authorities.

📌 INACO supports founders, startups, and businesses in preparing for audits — before they happen. Because it’s better to act early than to react under pressure.

Want to check if your company is ready? Contact us — we’ll conduct an audit, organize your documents, and help you stay calm and compliant.

Source: Mamstartup