
Check acquisitions – a new control tool in the fight against the grey market
As of 1 January 2022, employees and officers of the National Tax Administration have been given a new power – the ability to make so-called verification acquisitions. This is a mechanism allowing verification whether entrepreneurs correctly record sales with fiscal cash registers and issue receipts. As the data from the NIK report shows, this tool is intensively used by the tax services.
In 2022, 56.5 thousand checking acquisitions were carried out across the country. They resulted in the imposition of 13.5 thousand fines for a total amount of PLN 18.2 million. On the other hand, in the first half of 2023, the number of checks amounted to 26.7 thousand, resulting in 7.2 thousand fines amounting to PLN 10.6 million.
Check acquisitions – how does it work in practice?
The foundation of the system is special company payment cards, assigned to a dedicated check acquisition fund. The number of cards issued is steadily increasing – from 2,300 at the beginning of 2022 to 2,500 by mid-2023. However, the amounts used from the fund are not dizzying – less than 700,000 were issued in the whole of 2022 and around 275,000 in the first half of 2023.
The inspection itself begins long before the official enters the shop or premises. First, the immediate supervisor must issue a written order specifying, among other things, the limit of funds allocated for the inspection. The inspector, equipped with an official card, makes the purchase as an ordinary customer – without revealing his identity. Only if an irregularity is detected, such as a failure to issue a receipt, does he show his official ID card and begin the formal part of the check.
A detailed protocol is drawn up for each such activity. It must contain a number of elements: from the inspector’s authorisation number, to the details of the controlled entity, to the details of the purchase and the receipt information. In July 2022, an electronic Check Purchase Register was introduced in the ZISAR Plus system, making the documentation of inspections much more efficient.
An interesting aspect of the check acquisition system is the possibility of immediate seizure of goods if they constitute evidence of a crime. In the Śląskie and Wielkopolskie Voivodships, 12 such seizures were made in the period under review. Most frequently, they concerned e-cigarette accessories and dried tobacco without excise duty and counterfeit perfumes.
The system also responds to signals from citizens via the KAS National Intervention Call Centre. After receiving a notification, the office has only five working days to carry out an inspection. As the NIK audit showed, this deadline is not always met – in an extreme case, the delay in the tax office in Rybnik was as long as 194 days.
Effectiveness of check acquisitions
The effectiveness of the system is best illustrated by the numbers. In the Śląskie and Wielkopolskie Voivodeships, fines amounting to PLN 2 million were imposed in 2022, of which as much as 94.7% were enforced by the end of July 2023. Nationwide, 56.5 thousand inspections were carried out in 2022, which resulted in the imposition of 13.5 thousand fines for a total amount of PLN 18.2 million.
However, the NIK audit revealed some shortcomings in the functioning of the system. These mainly concern formal shortcomings – missing elements in protocols, incorrect documentation of activities or lack of specified limits of funds in control orders. However, this does not detract from the effectiveness of the tool itself, which has proved to be an effective way of combating the grey market.
It is worth noting that the system of check acquisitions is constantly being developed and improved. This is evidenced not only by the increasing number of service cards issued, but also by the introduction of new technical solutions, such as the aforementioned electronic register. This shows that the tax administration is serious about sealing the tax system using modern tools and procedures.

Founder and Managing Partner of Skarbiec Law Firm, recognized by Dziennik Gazeta Prawna as one of the best tax advisory firms in Poland (2023, 2024). Legal advisor with 19 years of experience, serving Forbes-listed entrepreneurs and innovative start-ups. One of the most frequently quoted experts on commercial and tax law in the Polish media, regularly publishing in Rzeczpospolita, Gazeta Wyborcza, and Dziennik Gazeta Prawna. Author of the publication “AI Decoding Satoshi Nakamoto. Artificial Intelligence on the Trail of Bitcoin’s Creator” and co-author of the award-winning book “Bezpieczeństwo współczesnej firmy” (Security of a Modern Company). LinkedIn profile: 17,000 followers, 4 million views per year. Awards: 4-time winner of the European Medal, Golden Statuette of the Polish Business Leader, title of “International Tax Planning Law Firm of the Year in Poland.” He specializes in strategic legal consulting, tax planning, and crisis management for business.