Penalties that can be imposed on entrepreneurs for invoice fraud are as high as for espionage or participation in a fight using a sharp tool. At the same time, they are higher than for accidentally causing death.
On October 1, 2023, a major reform of the criminal code came into effect, increasing penalties for the most serious crimes and introducing a new catalog of punishments, including so-called absolute life imprisonment.
The changes in criminal law were motivated by the need to increase penalties for the most serious offenses against health and life. The message was clear – zero tolerance for the most severe crimes, and their perpetrators will be ruthlessly isolated from society.
At the same time, the threshold differentiating a crime from an offense was raised from 500 to 800 zł, which should be seen as an inflationary increase. Offenses up to 800 zł will be treated as misdemeanors, which do not carry a penalty of absolute imprisonment.
But does the penalty increase only cover the most serious crimes requiring isolation from society?
It is worth noting crimes in the fiscal area, which by their nature are closer to theft than to offenses against life or health.
Invoice-related crimes, introduced to the Polish legal system in 2017, deserve particular attention.
“These crimes stand out because they are regulated in the Criminal Code, among so-called common crimes, and are particularly threatened with imprisonment,” says Agnieszka Ławnicka, Senior Associate, legal advisor, tax consultant from the Tomczykowski Tomczykowska law firm. “Both material and formal invoice forgery now carry a penalty of imprisonment from 6 months to 8 years from October 1.”
According to Art. 270a § 1 of the Criminal Code: “Anyone who, for the purpose of using as authentic, counterfeits or modifies an invoice in relation to factual circumstances that may be relevant for determining the amount of public law receivables or its refund, or refund of another tax-related claim or uses such an invoice as authentic, is subject to a penalty of imprisonment from 6 months to 8 years.”
Similarly, under Art. 271a § 1: “Anyone who issues an invoice or invoices, containing a total amount due, whose value or total value is significant, certifying a falsehood about the factual circumstances that may be relevant for determining the amount of public law receivables or its refund, or refund of another tax-related claim or uses such an invoice or invoices, is subject to a penalty of imprisonment from 6 months to 8 years.”
“This threat can be compared to the penalty provided for espionage (Art. 130 § 3 of the Criminal Code), a fight using a dangerous tool (Art. 159 of the Criminal Code). At the same time, it is higher than the threat of a penalty for unintentional homicide (Art. 155 of the Criminal Code) or exposure to HIV infection (Art. 161 § 1 of the Criminal Code) for which the penalty is from 3 months to 5 years of imprisonment,” explains A. Ławnicka from Tomczykowski Tomczykowska law firm.
Following the October amendment, however, the penalty threat was increased in more serious cases – both regulations now foresee a penalty of imprisonment from 3 to 20 years – as in the case of human trafficking or qualified forms of rape.
Regarding common theft, the legislator saw the need for an inflationary threat increase – rising prices have made it easy for thieves to steal more than 500 zł.
“However, if someone decides to rob the State Treasury, they must be prepared to be treated like a perpetrator of the most serious crimes against health and life and will serve a sentence of absolute imprisonment,” adds Attorney Agnieszka Ławnicka.
