Fiscal crime and fiscal offense – what are the penalties?

Qualification of fiscal offenses and fiscal offenses

A fiscal offense is distinguished from a fiscal offense primarily by the value of the act committed as well as its nature. Specific provisions may qualify the same act as both a fiscal offense and a fiscal offense, and the value of the case (often referred to as depletion) will remain the limit of qualification.

The amount of the penalty for a fiscal offense

The penalty for a fiscal offense is calculated in proportion to the minimum wage. From January 1, 2024, the following penalties apply:

• Minimum fine – amount PLN 424.20
• Maximum fine – amount PLN 84,840
• Penalty fine – amount up to PLN 21,210

The penalty itself is determined in amount and, depending on the procedure, it is determined by the court or an authorized officer in the fine proceedings. In an appropriate manner, the officer may impose a fine on the entity in the amount not exceeding five times the amount of the minimum wage, i.e. up to PLN 21,210. In turn, the court may impose a fine in the amount from 1/10 of the minimum wage to twenty times the minimum wage, i.e. in the range from PLN 424.20 to PLN 84,840.

Penalty for a tax offense

Penalties for fiscal offenses remain stricter than those for fiscal offenses. These may include imprisonment, restriction of liberty or a fine at daily rates. In this case, a distinction should be made between the fine for a fiscal offense, where it is determined in terms of amounts, and the fine for a fiscal offense, which is determined in daily rates.

Unless the Code provides otherwise, the lowest number of daily rates is 10 and the highest is 720. A penal order may impose a fine in an amount not exceeding 200 daily rates, unless the Code provides for a less severe penalty. Also in this case, when determining the daily rate, the court takes into account the perpetrator’s income, personal and family conditions, property relations and earning capacity. Importantly, the daily rate cannot be lower than one-thirtieth of the minimum wage or exceed four hundred times it. As noted above, due to the increase in the amount of the minimum wage from January 1, 2024, the penalties for fiscal crimes in terms of amounts have also been increased.