A late tax return, a JPK_V7 file not sent on time, a forgotten EC sales list — in a sole proprietorship such slip-ups happen even with well-organised bookkeeping. The Polish Fiscal Penal Code provides two ways out: voluntary disclosure (known in Polish as „czynny żal“) and a correction of the tax return. Both make it possible to avoid a penalty, but they work on different principles and have different time limits. In 2026 it is all the more worth knowing them, because as the minimum wage rises, so do the upper limits of the fines.
What voluntary disclosure is and what it protects against
Voluntary disclosure is a notification in which you inform the tax office yourself about a prohibited act you have committed, before an audit uncovers it. The basis is Article 16 of the Fiscal Penal Code: a person who notifies the prosecuting authority and reveals the essential circumstances of the act, including any persons acting together with them, is not subject to a penalty for a fiscal offence or a fiscal misdemeanour.
The notification alone, however, is not enough. You must fulfil the obligation you failed to perform — file the outstanding return, report or file — and pay in full the public-law liability reduced by that act, either immediately or within the deadline set by the authority. Voluntary disclosure sent without settling the arrears usually does not serve its purpose.
When voluntary disclosure is ineffective
The statute sets out two situations in which the notification has no effect. The first is filing it at a time when the prosecuting authority already had clearly documented knowledge of the fiscal offence or misdemeanour. The second is filing it after the authority has begun an official action — in particular a search, a verification activity or an audit — aimed at uncovering the act, unless that action provided no grounds for opening proceedings.
The practical conclusion is simple: voluntary disclosure works when it is quick. A phone call or a summons from the tax office about a missing document usually means it is already too late for this route. The mechanism is also unavailable to anyone who directed another person in committing the act or organised a group intended to commit fiscal offences.
Correcting the return instead of voluntary disclosure
If you filed the return but it contained an error, the correction itself usually fixes the situation. Under Article 16a of the Fiscal Penal Code, a person who commits a prohibited act concerning the filing of a return or the submission of books is not subject to a penalty for a fiscal offence or misdemeanour if, after committing it, a legally effective correction of that return or of those books relating to the same obligation was submitted to the tax authority. Where the error led to a reduction of a public-law liability, the provision applies on condition that the liability is paid immediately or within the deadline set by the authority conducting the preparatory proceedings.
Since 2022 the provision expressly mentions books as well, and therefore also covers the records part of the JPK_V7 file. As a rule, an ordinary correction does not need to be accompanied by a separate voluntary disclosure. The protection under Article 16a will not apply, however, if preparatory proceedings concerning that act were opened before the correction was filed, or if the act was uncovered in the course of proceedings already under way.
What a mistake costs in 2026
The level of penalties in the Fiscal Penal Code is linked to the statutory minimum wage, which in 2026 is PLN 4,806. The fine for a fiscal misdemeanour ranges from one tenth to twenty times that amount, that is from PLN 480.60 to PLN 96,120. A fiscal penalty notice may be issued up to five times the minimum wage, so up to PLN 24,030.
For fiscal offences the fine is imposed in daily rates. In 2026 a single daily rate ranges from PLN 160.20 to PLN 64,080, and between 10 and 720 daily rates may be imposed. The difference between disclosing an error voluntarily and waiting for the tax office to find it can therefore be very costly.
How to file voluntary disclosure step by step
The regulations do not impose an official form — what matters is the content. In the notification give your details and NIP number, indicate the competent tax office, describe what the act consisted of (for example failure to file a return for a specific period on time), explain the reasons and circumstances, name any persons who acted together with you, and state that the arrears have been settled or when they will be.
You can file voluntary disclosure in writing, orally for the record at the tax office, or electronically. The Ministry of Finance provides this service in the e-Tax Office (e-Urząd Skarbowy) at podatki.gov.pl — you log in via login.gov.pl (trusted profile, e-ID card or online banking) and do not need a separate qualified signature. Alternatively, you can send a general letter through ePUAP or Biznes.gov.pl; a letter submitted online is signed with a qualified signature, a trusted signature or a personal signature. The cleanest sequence is to file the notification together with the outstanding document and the payment.
The most common situations in a sole proprietorship
In accounting practice, voluntary disclosure most often concerns a JPK_V7 file or annual return not filed on time, a late registration notification, an omitted VAT-UE EC sales list, or an overlooked obligation connected with a change of taxation form. The year 2026 adds new deadlines — mandatory KSeF for most sole proprietorships from 1 April, electronic books and e-Delivery — so the risk of slipping up is growing.
It is also worth keeping a distinction in mind. Simply paying tax late is primarily a matter of default interest rather than of a remedial document. Voluntary disclosure and correction concern failures to meet obligations of a fiscal-penal nature, such as not filing a return or filing one with an error. Neither of them releases you from the obligation to pay the tax together with interest.