On 15 September 2023, the Polish Ministry of Finance issued a statement announcing a reduction in the interest rates for late payments. Consequently, the standard rate has been decreased from 16.5% to 15.0% annually, the reduced rate has been adjusted from 8.25% to 7.50% annually, and the increased rate has been lowered from 24.75% to 22.50% annually. The reduced rate will be applicable when a self-correction is made before receiving a notice of procedures for an amended assessment, and the payment is completed within 7 days of submitting the corrected return. The increased rate, on the other hand, will be imposed for VAT and customs duties, particularly in cases where a taxpayer understates their tax liability, exaggerates an overpayment or refund claim, or fails to file a return and pay taxes, and such discrepancies are discovered during tax control proceedings.