Estonian CIT tax audits in Poland – what irregularities are tax authorities finding?

Estonian CIT tax audits in Poland examine not only whether companies calculate tax correctly, but also whether their election of the regime was valid and whether statutory eligibility conditions continue to be met. Between 2022 and mid-2025, authorities identified 642 invalid Estonian CIT elections. From early 2025 to March 2026, 71 customs and fiscal audits identified almost PLN 42 million in tax shortfalls among 64 taxpayers.

What do Estonian CIT audit figures show?

According to Ministry of Finance data for 2022 to mid-2025, authorities identified:

• 642 invalid Estonian CIT elections following ZAW-RD verification,
• 345 cases of failure to satisfy the notification requirement,
• 99 cases of failure to meet mid-year election requirements,
• 424 cases involving other conditions under Article 28j(1)(2)–(6) of the Polish CIT Act.

The categories overlap and therefore must not be added together.

From early 2025 to March 2026, authorities initiated 40 and completed 71 customs and fiscal audits. Tax shortfalls of almost PLN 42 million were identified among 64 taxpayers.

As at 10 September 2026, audits remained ongoing for 19 entities. Tax arrears established through audits covered by the available statistics amounted to PLN 69.3 million.

What do Polish tax authorities examine?

ZAW-RD and validity of the election

The ZAW-RD notification must be filed by the end of the first month of the first tax year in which the company intends to apply Estonian CIT.

A mid-year election additionally requires the accounting books to be closed and financial statements prepared. Failure to comply may result in the election being challenged.

Shareholders, employment and revenue

Authorities also verify the company’s legal form and ownership structure. Shareholders must be exclusively natural persons, while restrictions also apply to holdings in other entities.

Employment requirements and revenue composition are another important area. As a general rule, less than 50% of the previous year’s revenue, including VAT due, may come from passive income sources specified in the legislation.

What are the consequences of non-compliance?

Under Article 28l of the Polish CIT Act, the date on which eligibility is lost depends on the type of breach.

Failure to satisfy employment or passive-income requirements results in loss of eligibility at the end of the year in which the breach occurred.

Certain violations involving ownership, holdings in other entities or accounting may result in eligibility being lost at the end of the preceding tax year.

Correct tax calculations do not remedy defects affecting the original Estonian CIT election.

What changes are planned for 2027?

A draft approved by the Polish government on 22 September 2026 proposes, among other measures, abolishing mid-year Estonian CIT elections and clarifying the employment requirement.

The changes are generally intended to take effect on 1 January 2027.

For companies conducting business in Poland, ongoing verification of both Estonian CIT eligibility and tax settlements therefore remains important.

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