National Revenue Administration (KAS)

What is the National Revenue Administration (KAS)?

The National Revenue Administration, in Polish Krajowa Administracja Skarbowa (KAS), is the integrated public authority responsible for tax administration, customs matters, and aspects of fiscal control in Poland. It operates under the supervision of the Minister of Finance and combines functions that were previously divided between tax administration, customs service, and fiscal inspection. In practice, KAS is one of the key state institutions involved in collecting public dues, combating tax fraud, monitoring customs compliance, and protecting the financial interests of the State Treasury.

KAS deals with a broad range of matters affecting both individuals and businesses. Its remit includes the assessment and collection of taxes, customs duties, excise duties, and other public-law liabilities. It also conducts audits, verification activities, customs and tax inspections, and enforcement-related actions within the scope provided by law. In addition, KAS plays an important role in preventing and detecting irregularities such as VAT fraud, excise violations, unlawful imports, and other conduct that may trigger fiscal or criminal fiscal liability.

From a legal and practical perspective, KAS is not only a revenue-collecting authority. It is also an investigative and control body with significant powers to request documents, verify settlements, inspect business activity, challenge tax positions, and initiate proceedings that may lead to financial sanctions or criminal fiscal consequences. For that reason, contact with KAS often requires careful legal assessment, especially where the case involves disputes over tax treatment, customs classification, cross-border transactions, or suspected irregularities.

What does the National Revenue Administration (KAS) do?

KAS handles matters connected with tax compliance, customs formalities, excise obligations, cross-border movement of goods, and the enforcement of selected public receivables. For taxpayers and entrepreneurs, this may include registration issues, tax audits, customs clearance, verification of declarations, requests for records, and proceedings concerning tax arrears or overpayments. KAS may also examine whether a business has correctly accounted for VAT, corporate income tax, personal income tax, customs duty, or excise duty.

Its activities are especially relevant in sectors exposed to increased regulatory scrutiny, including international trade, transport, e-commerce, fuel trade, alcohol distribution, tobacco products, and businesses using complex supply chains. KAS may review invoices, accounting records, import and export documentation, transfer of goods, warehouse records, and digital evidence. In some cases, it may secure documents or assets, question the credibility of transactions, or assess whether the taxpayer exercised due diligence.

KAS is also involved in combating prohibited conduct under fiscal criminal law. If an authority identifies conduct suggesting tax evasion, unreliable bookkeeping, concealment of taxable activity, unlawful customs conduct, or excise-related breaches, the matter may move beyond administrative review and into criminal fiscal proceedings. This can expose individuals responsible for settlements, management decisions, or operational processes to personal liability. For that reason, cases involving KAS often overlap with tax law, customs law, administrative procedure, and criminal fiscal law.

When is it worth seeking legal assistance in matters involving KAS?

Legal support may be important at every stage of contact with KAS – before an audit starts, during verification activities, after receiving formal requests, or once proceedings have already been initiated. Individuals may need assistance when KAS challenges income disclosures, foreign asset reporting, customs issues, or VAT treatment related to occasional business activity. Entrepreneurs often seek support in connection with tax audits, customs and tax inspections, excise disputes, allegations of participation in fraudulent supply chains, or disputes concerning deductions, exemptions, and classifications.

Professional assistance is particularly useful where the case involves procedural risk. Even a seemingly routine request for explanations or documents may affect the later position of the taxpayer or company. Errors in communication, incomplete submissions, inconsistent statements, or late procedural responses may increase the risk of an adverse assessment, additional tax liabilities, penalties, or referral to criminal fiscal authorities. Early legal analysis helps identify the actual scope of risk, preserve evidence, and prepare an appropriate response strategy.

A prompt consultation with a lawyer may help avoid mistakes that lead to disputes, liability, or financial loss. This is especially important where KAS questions the authenticity of transactions, the substance of business operations, customs valuation, excise treatment, or entitlement to tax benefits. Early intervention may also help clarify whether the matter is purely administrative or whether it carries exposure to criminal fiscal consequences for board members, managers, accountants, or other responsible persons.

Support from a law firm in matters involving legal assistance related to KAS may include in particular:

analysis of letters, requests, and decisions issued by KAS authorities;
representation during tax audits, customs and tax inspections, and verification activities;
preparation of explanations, procedural submissions, and evidence motions;
assessment of exposure to tax, customs, excise, and criminal fiscal liability;
support in disputes concerning VAT, excise duty, customs duty, and cross-border settlements;
advice on internal compliance, documentation, and due diligence procedures;
representation in appeals and administrative court proceedings;
defence in criminal fiscal cases linked to findings made by KAS.

If you need legal assistance in a matter involving the National Revenue Administration (KAS), contact us.

National Revenue Administration (KAS)