On 11 March 2022, the Polish Ministry of Finance second time published the increased interest rates on tax arrears as well as on the late payment of tax, tax advances, or social security contributions. Accordingly, the standard rate is increased from 8.5% to 10.0% per annum; the reduced rate (applies when a taxpayer files a justified corrected tax return and pays the due tax within 7 days from filing the return) is increased from 4.25% to 5.0% yearly; and the increased rate (applies for VAT and customs duties, including where a taxpayer understates their tax liability, overstates an overpayment or refund claim) is increased from 12.75% to 15.0% per annum.
On 14 February 2022, the Treasury released the 2022 rate for the first time.
