Determining an additional tax liability

From 01/01/2019, the 50% penalty rate was replaced with a new institution of the “additional tax liability”, determined by the tax authority.

Conditions of application and the amount of additional tax liability

In the case of decisions regarding CIT or PIT, with the exception of flat-rate forms of taxation, the additional tax liability is 10% of the amount of unduly indicated or overstated tax loss and not fully or partially disclosed taxable income.


– the basis for determining the additional tax liability exceeds PLN 15,000,000.00, or

– the party has not submitted to the tax authority the tax documentation, in the scope of this part of the basis for determining the additional tax liability, which results from the application of transfer pricing regulations and relates to a transaction for which tax documentation has not been submitted.

the rate is 20% (doubling the rate of additional tax liability)

When the above conditions are met, the rate is 30% (tripling the rate of additional tax liability).

If incomplete tax documentation is completed in full within the time limit indicated by the tax authority (not longer than 14 days), the provision relating to failure to submit tax documentation shall not apply.

The additional tax liability does not apply to a natural person who is liable for the same act for a tax offense or for a tax offense.

The possibility of establishing an additional tax liability covers all transactions with related entities, i.e. not only those that are subject to the documentation obligation.

Sanction tax is payable on any understatement of income, also in the event of loss of business.

50% sanction for the difference between the declared income and the income determined by the tax authority.

The application of the 50% rate does not exempt persons responsible for financial and economic matters in companies or persons conducting business activity or being partners of partnerships from liability under the provisions of the Fiscal Penal Code.