On 11 March 2022, Poland published the Announcement of the Ministry of Finance on the rates of interest for tax arrears / late payment. This includes an increase in the interest rates as follows:
The reduced rate applies when a self-correction is made prior to a notice of procedures for an amended assessment and the payment is made within 7 days of filing the corrected return. The increased rate applies for VAT and customs duties, including where a taxpayer understates their tax liability, overstates an overpayment or refund claim, or fails to file a return and pay tax and this was detected in the course of tax control proceedings.
Note, this is the second late payment interest rate increase in 2022.