Three years ago, when carrying out so-called “test purchases” used for compliance measurement, only the number of completed test purchases was counted. It did not matter whether a fine was issued or not. The idea was prevention. The goal was to inspect, advise, and remind businesses of their obligations. And that made sense. Today, after the change in leadership (government), ONLY “positive” test purchases are counted in the metric – meaning those that end with a fine or a refusal to accept a fine (sic!). In other words, THERE MUST ALWAYS BE A FINE – this is how the situation in the National Revenue Administration is commented on by trade union activist Agata Jagodzińska.
A recent incident from Gdańsk resonated widely with public opinion, where a local restaurant owner was fined 2,500 PLN by the tax office. The reason was that, when selling a pizza with shrimp, the restaurant applied too low a VAT rate. According to the tax authorities, such a dish should be subject to a 23% VAT rate, not 8%.
The fine was the result of an inspection carried out in the pizzeria by tax officials.
“We are proudly introducing the most expensive pizza in the history of our restaurant to the menu. Price: just 2,500 PLN per piece! Don’t worry, it’s not inflation, it’s the Tax Office. It turns out that registering a shrimp pizza at 8% VAT instead of 23% in Poland is a crime valued by officials at a flat 2.5 thousand PLN fine. Apparently seafood is a luxury, but we did not expect our shrimp to have a price tag like a high-end restaurant in Monaco. Fine paid, VAT rate corrected. We invite you to try the shrimp pizza – now at a standard price, but it tastes like the one worth 2.5k,” reads the restaurant’s Facebook fanpage from Osowa.
There has been no shortage of comments and expressions of support for the entrepreneur, alongside criticism of the tax authorities and claims of a “hunting campaign” against small businesses.
Only fines matter
Trade union activist at the National Revenue Administration, Agata Jagodzińska, also took a clear stance on the issue.
She argued that “officials do not want to ‘put pressure’ on the smallest and weakest businesses”. She added that she receives numerous reports from rank-and-file KAS employees describing a specific phenomenon.
“About the change in so-called performance indicators concerning test purchases and the enormous pressure to meet them. (…) Three years ago, when carrying out test purchases, only the number of completed test purchases counted. It did not matter whether a fine was issued. The idea was prevention. The goal was to inspect, advise, and remind businesses of their obligations. And that made sense. Today, after the change in leadership (government), ONLY positive test purchases are counted in the metric – meaning those concluded with a fine or refusal to accept a fine (sic!). In other words, THERE MUST ALWAYS BE A FINE,” Jagodzińska stated.
She added that the target values of the indicators are being increased at the same time, and supervisors are expected to “impose fine amounts”.
“For three years I have been openly saying that instead of focusing forces on the biggest tax frauds, VAT scams and real abuses, more and more often pressure is placed on the smallest entrepreneurs. On people who are the easiest to inspect,” she added.
She addressed several questions regarding performance metrics and control policy to the leadership of the National Revenue Administration and the Ministry of Finance.
“We do not want to punish the smallest. This is the invention of the head of KAS, Marcin Łoboda, Minister Domański, and Donald Tusk. This is the policy of the current government,” said trade union activist Agata Jagodzińska.