"The regulations provide two sanctions for errors in the Standard Audit File. Firstly, a PLN 500 penalty for each mistake, as provided for in the VAT Act. Second, a fine for defective records under the Fiscal Penal Code.”
Read the full article in Polish by Rzeczpospolita.
Jarosław Szajkowski
Tax Manager - Tax Adviser
E: jszajkowski@asbgroup.eu