On 15 June 2022, the Polish Ministry of Finance fifth time published the increased interest rates on tax arrears as well as on the late payment. Accordingly, the standard rate is increased from 13.5% to 15% 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 6.75% to 7.5% 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 20.5% to 22.25% per annum.
Related Posts

Poland excludes some EU non-cooperative jurisdictions from harmful tax competition list
Polandās Minister of Finance issued a notice on 8 March 2025 identifying countries and territories listed on the EU's register of non-cooperative jurisdictions but not on Poland's list of nations engaging in harmful tax competition for individual
Read More
Poland clarifies DAC6 reporting rules for legally protected professional secrecyĀ
Poland's Ministry of Finance issued a release on 12 March 2025 on reporting tax schemes under DAC6 mandatory disclosure rules in cases of professional secrecy. The Minister of Finance clarified that professionals, under national law, authorised
Read More
Poland extends reverse charge for gas, electricity, and greenhouse gas emissions transfers
Poland's Ministry of Finance has announced that the VAT reverse charge mechanism for transactions involving gas, electricity, and greenhouse gas emission allowance transfers will be extended to 31 December 2026. The mechanism was initially planned
Read More
Poland: CJEU rules tax exemption for external investment funds breaches EU law
The Court of Justice of the European Union (CJEU), in its ruling C-18/23 on 27 February 2025, established that the Polish tax exemption for externally managed nonresident investment funds violated the free movement of capital under EU law. Under
Read More
Poland: EU Council extends VAT split payment system to February 2028
The EU has authorised Poland to extend its split payment system for VAT on 28 February 2025 under the Council Implementing Decision (EU) 2025/373 of 18 February 2025.Ā The authorisation has been published in the EU's Official Journal on 28 February
Read More
Poland: Finance Minister consults R&D tax relief changes under GloBE rules
Poland's Minister of Finance, Andrzej DomaÅski, met with entrepreneurs and tax advisors to discuss proposals to adjust the research and development (R&D) tax relief to the GloBE system on 21 February 2025. This announcement was made by
Read More