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Tax interest calculator — arrears interestTable of contents
“Tax audit” is a term used broadly in practice, but not always precisely. Most often it refers to control activities carried out by the National Revenue Administration under various procedures. Which procedure applies is determined by the content of the official letter.
There is no single procedure in law called “tax audit”. In practice this term usually covers:
For the taxpayer the key is to determine which procedure the authority used, because rights, obligations and next steps depend on it. The table below is illustrative — the legal basis in the letter is decisive.
| Colloquial term | Formal procedure | Legal basis | Conducted by |
|---|---|---|---|
| Tax audit | Tax inspection | Tax Ordinance | Tax office |
| Tax audit | Customs and tax control | KAS Act | Customs‑tax office |
| Tax audit | Verification activities | Tax Ordinance | Tax office |
The control is carried out by tax offices or customs‑tax offices. It may concern tax settlements, records, sales documentation, tax refunds or other areas indicated in the initiation documents.
In many cases the office notifies of the intention to control and indicates the scope. In practice there are situations where control may start without prior notice. Therefore, do not assume a single scenario — read the documents from the office.
In a tax inspection, notice and statutory deadlines generally apply, but exceptions and earlier initiation with consent are possible. In customs and tax control, the rules may differ, so identifying the procedure from the letter is crucial.
A typical course looks like this:
The scope depends on the procedure. A tax inspection differs from customs and tax control, though both require organized documentation.
Most often these are:
The document scope should match the control scope. The taxpayer must provide them within the indicated scope. If the office requests information beyond scope, ask for clarification.
You have the right to:
Calm, factual communication with the office makes the process much easier.
After the control the authority presents findings. If irregularities are found, further actions are possible, e.g., corrections, tax proceedings or other procedures. At this stage analyze the final document and decide whether additional explanations are needed.
This distinction matters because the final document determines the next steps.
The best preparation is order in documents and consistency of records. Check whether returns match books and whether transactions have confirmations. Specialist support is particularly helpful for complex settlements.
The simplest way is to check what documents were delivered at the start. Different documents apply to verification activities, tax inspection and customs and tax control. Pay attention to:
If documents are unclear, ask the office to clarify the scope or legal basis. This helps avoid misunderstandings later.
Support is useful when the case is complex, involves large amounts or non‑standard transactions. It can also help prepare objections or organize documentation before the control.
Note: this text is informational and does not constitute legal or tax advice.
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