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 20,529 inspections. Meanwhile, the National Revenue Administration (KAS) is conducting fewer formal audits but more preliminary verification activities. Businesses must ensure accurate reporting and maintain evidence of actual transactions.

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How effective are ZUS inspections in 2026?

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

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

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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 scheduled inspection frequency:

• 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 allow inspections outside these limits. ZUS does not disclose its complete risk assessment model.

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What do KAS audit results reveal?

In 2025, Poland’s National Revenue Administration (KAS) carried out 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.

The figures also show:

• Customs and fiscal audits: down 27.4% to 5,113, while financial findings increased 46.4% to PLN 6.52 billion.
• Tax audits: down 11.3% to 8,722.
• Preliminary verification activities: up 9.6%, an increase of more than 228,000.

Preliminary verification activities allow authorities to examine returns, payments and documents without initiating formal tax audits.

Businesses may therefore receive requests for explanations or supporting documents even when no formal audit is underway.

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How is AI changing tax compliance checks?

Electronic tax reporting, Poland’s National e-Invoicing System (KSeF) and JPK_CIT reporting structures expand the information available for identifying discrepancies.

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, a discrepancy alone does not establish tax fraud; authorities must consider the transaction, applicable law and supporting evidence.

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How should businesses prepare for ZUS and KAS inspections?

Companies 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 deliveries and services.
• Internal controls: document approvals, corrections and reconciliation procedures.
• Official correspondence: timely responses and clear responsibilities.

For international businesses, consistency between Polish finance teams, overseas headquarters and external service providers is particularly important.

Fewer formal audits do not necessarily mean less scrutiny. Accurate accounting and payroll data, consistent reporting and reliable documentation remain essential for demonstrating compliance.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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