Many Polish taxpayers treat the institution of "active regret" as a magic rubber that allows to erase taxation errors without any consequences. It is simply a dangerous myth, which in 2025, in the era of the ubiquitous National E-Factur strategy (KSeF) and advanced data analytics, could cost thousands of zlotys. The fact is brutal: the IRS will punish you for mistake anyway. The lodging of active regret is not a free abolition, but a way to avoid the worst – severe car taxation fine. Instead, the taxation will charge you with something else: interest on delay, which can truly be painful under current economical conditions. knowing this “trap” is crucial to knowingly manage your finances and avoid shock erstwhile a call to pay not only late taxation but besides a crucial additional amount appears in your account. This is not a question of whether the fiscal will find an error, but of erstwhile it will. And then it'll be besides late for any lifeline.
What is an active regret, and why do Poles fall into a trap?
Active regret is, simply speaking, self-denunciation. It is simply a regulated institution in the taxation Penal Code, which allows the perpetrator of a taxation offence or offence (e.g. failure to pay a taxation on time, making a false declaration) to avoid a penalty. The condition is simply a voluntary admission of guilt, disclosure of the essential circumstances of the act and, most importantly, to settle the full financial arrears.
So where's the trap? In the mistaken belief that "regulating arrears" means paying only the amount of the taxation itself. Nothing more wrong. Active grief protects us from criminal sanctions, or fineswhich can scope from respective 100 to even respective tens of thousands of zlotys. However, he does not exempt us from the work to pay interest on late payment. These interest rates are a form of compensation for the state budget for not having our money on time. They are charged for each day of hold and their amount is linked to NBP interest rates. In practice, this means that the longer we hold the correction, the greater the "penalty" in the form of interest we pay.
KSeF and JPK_VAT – The IRS in 2025 knows everything about you
The argument “maybe they will not know” in 2025 lost all right being. The full implementation of the mandatory National e-Faktur strategy (KSeF) and the structure of the Single Control File (JPK) that has been operating for years gave the fiscal tools that he could only dream of a decade ago. Officials have insights into transactions almost in real time. Artificial intelligence algorithms regularly analyse financial flows, compare data from declarations with information from contractors and catch the smallest irregularities.
This means that the hazard of mistake being detected by the taxation office is close to 100%. Waiting for control is the worst strategy possible. As shortly as the fiscous finds the irregularity itself and starts checking or checking, the door to make an effective active regret shall be permanently closed. That is why proactive action and self-reporting, despite having to pay interest, is the only rational and cheapest way out of the situation.
When will active regret not work? These situations you must know
Even if you decide to self-criticize against the tax, there are situations where active regret will prove to be ineffective. The law specifies precisely erstwhile this institution does not apply. Remember, you won't usage this gate if:
- You will be summoned by a law enforcement agency in connection with the act, and that authority has already documented its action.
- The law enforcement agency has already started its business, specified as search, inspection or checking, unless it relates to any another act than the 1 you want to report.
- You are the ‘brain’ of the operation – that is, you were directing the performance of a forbidden act.
- You organized a group or a relationship intended to commit a taxation offence (e.g. VAT carousel).
- You made individual else. to commit a taxation offense.
The key is, you gotta inform the tax. If he knocks on your door first (even in the form of an authoritative writing), it is besides late.
How to effectively make active regret in 2025?
The procedure for making active regret is comparatively simple, and in a digital age more comfortable than ever. The most effective method is to usage the portal e-IRSwhere there is simply a dedicated online form. It can besides be submitted traditionally – in writing at the office or registered letter.
An effective notification must contain respective key elements: the identity of the applicant, a detailed description of the act committed, an indication of its circumstances and information on any current events. However, it is crucial that, at the same time as an active regret (or within the time limit set by the office) to settle in full the outstanding taxation with accrued interest on late payment. Without this, the active regret will be ineffective, and we will exposure ourselves to full carnoscarp consequences.
In conclusion, active regret is not a trap, but an highly useful tool for minimising losses. The real trap is ignorance and delay. In 2025, under the watchful eye of the digital fiscal, fast admission of mistake and payment of interest is not failure, but proof of financial maturity. It will always be a cheaper solution than waiting for inevitable control and a multi-thousand fine.
Read more:
Trap of active regret in 2025. The IRS will charge you a dense fee anyway!
