Business inspections in Poland in 2026: how tax and social security authorities use AI and risk analysis

Business inspections in Poland in 2026 increasingly rely on data analysis and risk-based selection. Between January and August 2026, the Social Insurance Institution (ZUS) identified irregularities in 90.1% of inspections. Meanwhile, the National Revenue Administration (KAS) is conducting fewer formal audits but more preliminary verification activities. Businesses must ensure accurate tax and social insurance reporting and retain evidence of actual transactions.

How effective are ZUS inspections in Poland?

Between January and August 2026, Poland’s Social Insurance Institution (ZUS) conducted 20,529 inspections, identifying irregularities in 18,495 cases (90.1%).

Financial findings amounted to PLN 373.3 million, including PLN 360.6 million concerning social insurance contributions and PLN 12.7 million relating to benefits.

In 2017, irregularities were identified in approximately 65% of inspections. The 2026 figure applies only to selected contribution payers, not all businesses operating in Poland.

How does ZUS select businesses for inspections?

The risk assessment framework adopted on 1 January 2026 considers:

• Registered insurance arrangements and business activity (PKD) codes;
• The ratio of benefits paid to contributions due;
• Overlapping social insurance obligations;
• Previous inspection findings and irregularities.

Risk categories determine the frequency of scheduled inspections:

• Low risk: no more than once every 5 years.
• Medium risk: no more than once every 3 years.
• High risk: as frequently as necessary for effective enforcement.

Statutory exceptions may permit additional inspections. ZUS does not publish its complete risk assessment model.

Why is KAS conducting fewer formal tax audits?

In 2025, Poland’s National Revenue Administration (KAS) conducted nearly 2.64 million tax compliance verification activities, 9.4% more than in 2024. Financial findings increased by 29.1% to PLN 19.05 billion.

Customs and fiscal audits declined by 27.4% to 5,113, although financial findings rose by 46.4% to PLN 6.52 billion.

The number of formal tax audits decreased by 11.3% to 8,722, while preliminary verification activities increased by 9.6%.

These procedures allow tax authorities to examine specific reporting discrepancies without initiating a formal tax audit.

Businesses may therefore receive requests for explanations or supporting documents even when no formal proceedings have begun.

How is AI changing tax compliance checks in Poland?

Electronic tax reporting, Poland’s National e-Invoicing System (KSeF) and JPK_CIT reporting structures enable authorities to compare accounting records and identify inconsistencies.

In 2025, KAS detected 376,800 fictitious invoices worth over PLN 10.9 billion, representing a 29.2% increase in the number detected compared with 2024.

Some findings relate to earlier reporting periods. Furthermore, discrepancies alone do not prove tax fraud and must be assessed against supporting documentation and applicable legislation.

How should businesses prepare for ZUS and KAS inspections?

Companies operating in Poland should regularly review:

• Tax reporting: consistency between returns, accounting records and supporting documents.
• Social insurance: registrations, contribution bases and contract classifications.
• Transactions: evidence confirming actual supplies and services.
• Internal procedures: document approvals, corrections and reconciliation processes.
• Official correspondence: timely responses and clearly assigned responsibilities.

International businesses should also ensure consistency between their Polish finance teams, overseas headquarters and external service providers.

Fewer formal audits do not necessarily mean less regulatory scrutiny. Accurate tax reporting, reliable payroll records and complete documentation remain essential for demonstrating compliance.

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