On 2 October 2026, the National Revenue Administration (KAS) published a comprehensive report detailing its audit actions concerning the management and utilization of public funds throughout the first half of 2026. The announcement, issued by the Ministry of Finance, underscores the government’s commitment to safeguarding budgetary discipline and ensuring the proper absorption of European Union structural funds alongside national subsidies. The legal basis for these intensified controls stems from the Public Finance Act and the EU General Regulation on structural funds, requiring beneficiaries to maintain rigorous documentation and internal control standards. KAS leveraged advanced analytical platforms, including the Integrated Tax Analysis System (ZAS), to identify anomalies in grant applications, procurement procedures, and expenditure eligibility across voivodeships.
Key Takeaways
- Expanded Audit Scope Covering EU and National Funds: The 2026 audit plan prioritizes high-value projects exceeding PLN 10 million, focusing on infrastructure, digital transformation, and green energy investments. Auditors are verifying compliance with the ‘Do No Significant Harm’ (DNSH) principle and state aid rules, with particular attention to cross-financing risks where EU grants overlap with national subsidies.
- Deployment of AI-Driven Risk Scoring Models: KAS has implemented machine learning algorithms to score beneficiaries based on financial ratios, procurement irregularity patterns, and historical compliance data. Entities flagged as high-risk face mandatory on-site inspections within 30 days of notification, reducing the previous 90-day window. Taxpayers must ensure real-time data synchronization between accounting systems and the KSeF platform to avoid automatic risk escalation.
- Mandatory Remediation Plans for Identified Irregularities: Beneficiaries receiving audit findings must submit corrective action plans within 14 business days, detailing root-cause analysis, financial recovery steps, and internal control enhancements. Failure to comply triggers automatic referral to the European Anti-Fraud Office (OLAF) and potential suspension of future funding tranches. Companies are advised to conduct pre-audit health checks focusing on document retention policies and conflict-of-interest declarations.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement