Inspection procedure of business in Poland—Verification acquisition

Poland's National Revenue Administration (KAS) introduced the "verification purchase" tool in 2022 to ensure businesses issue proper fiscal receipts, conducting 56,500 inspections and imposing PLN 18.2 million in fines within its first year. Inspectors use official payment cards for undercover purchases, revealing their identity only if irregularities are found, with the process streamlined through the ZISAR Plus electronic system since July 2022.