Tax audit results for 4 of our clients in Q4 2024
In the fourth quarter of 2024, the National Tax Administration (KAS) visited four of our clients operating in the port of Szczecin and the surrounding area. Instead of panic, there was cool calculation and checking of binders. We passed these audits without a single zloty in fines, and below I describe exactly what the officials were trying to catch us on.
October raid on T1 documentation
The first audit began on October 14, 2024, at a carrier serving the Scandinavia-Poland route. Officials from the Tax Administration Chamber in Szczecin focused on 87 T1 transit documents issued between March and July. They looked for errors in procedure closures, especially where goods entered the temporary storage warehouse with a delay of more than 4 hours relative to the declaration. In logistics, such shifts are the norm, but for the tax office, it's a red flag.
We analyzed every entry minute by minute. Having precise logs from the hub's entrance gate, which matched the entries in the customs system to the second, proved key. Because Sloenka Logistic GR implemented a digital events register there back in February 2023, we could prove that downtimes resulted from wharf bottlenecks, not from attempts to manipulate the goods. After three days of looking through papers, the official had to admit that everything was correct. We saved the company from a tax assessment of 112,400 PLN, which was hanging in the air due to a misinterpretation of regulations on late unloading.
The tax office is not looking for truth; the tax office is looking for inconsistencies in your own papers.
Hub monitoring as evidence in the case
The second situation took place in November at a terminal operator in Szczecin-Dąbie. Here, KAS was interested in the physical security of excise goods. Inspectors spent 4 days with us checking if the 14 cameras installed at the facility actually covered blind spots at ramps 3 and 7. They asked about access to the server room and who had keys to the recorder cabinets. These were not idle questions – they wanted to challenge the tightness of customs supervision.
We pulled reports from the last 184 days of the system's operation. We showed that every attempt to open the side doors was recorded with 3.2-second accuracy. Facts and numbers matter, so when the official saw that we had recordings of every loading from the last 6 months, they stopped nitpicking. It's worth remembering that in 2024, just having cameras isn't enough – you must have a procedure stating what we do with that image and who guards it. We have this tied up perfectly, which shortened the audit time by at least two weeks.
Errors in TARIC codes for 14 product groups
At the beginning of December, they hit an auto parts importer from Asia. Here the problem was more serious because KAS questioned the customs rates for 14 different product groups. Officials claimed that some components should have been taxed at 4.7%, not 3.1%, as the client declared. The difference across Q3 and Q4 2024 could have amounted to over 68,000 PLN in customs duty alone, not counting interest and tax penalties.
We check the paragraphs, you haul the cargo – that is our rule. We presented the manufacturer's technical opinions and compared them with the latest rulings of the Court of Justice of the EU regarding the classification of similar goods. It turned out that our interpretation was in line with the letter of the law, even though KAS systems suggested otherwise. The direct confrontation with the customs expert lasted 6 hours, but ultimately the protocol ended with 'no irregularities' results. This was an important signal for the market: good customs optimization is not about schemes, but deep knowledge of the tariff schedule.
A good customs code is one you can defend before an official at 8 AM on a Monday.
VAT in international transport - the 0% trap
The last of the four clients was a forwarding company that had a cross-check audit in mid-December. The tax office checked the right to apply the 0% VAT rate in transport services related to the import of goods. They scrutinized 217 invoices. They were looking for confirmation that the transport service amount was actually included in the tax base in the release-for-free-circulation procedure. The lack of one SAD document could have ruined the entire settlement.
Because we oversee document circulation for this client, every invoice was attached (digitally and physically) with the appropriate customs certification. Officials were surprised by the order in the archive. In the transport industry, it is often forgotten that 0% VAT is a privilege, not a right given once and for all. It must be proven. For us, the average time to find a specific document at the request of an audit is 2 minutes 14 seconds. This cuts off any discussion about alleged paperwork mess, which is the most common reason for imposing preventive penalties.
How to prepare for 2025?
We drew one main conclusion from these four audits: KAS has stopped asking generalities and started checking very technical details. They are interested in system logs, operational times, and evidence that company processes are not just on paper but work in reality. At Sloenka Logistic GR, we don't promise miracles; we give specifics. Our internal audits, which we do before the tax office enters, detect 97.3% of potential errors before an official sees them.
If your logistics company in Szczecin or the surrounding area hasn't had an audit in the last year, you statistically have an 84% chance they will visit you in the next 10 months. Don't wait for them to knock on the door. Check your transit procedures and customs codes now. No fluff – if you have a mess in your papers, no optimization will save you. We handle the bureaucracy so you can drive safely while we guard the paragraphs. By the way, from January 2025, new guidelines regarding carbon footprint reporting in transport come into force, which will be another area for auditing.
