On 12 April 2022, the Polish Ministry of Finance third time published the increased interest rates on tax arrears as well as on the late payment.
Accordingly, the standard rate is increased from 10% to 12% 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 5% to 6% 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 15% to 18% per annum.
On 14 February 2022, the Treasury released the 2022 rate for the first time and for 2nd time on 11 March 2022.
