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A tax authority may summon you to provide explanations, testimony or documents, or to appear in person, where necessary to clarify a case (Art. 155 of the Tax Ordinance). The summons must state, among other things, in which case and in what capacity you are summoned and by when you must appear or respond (Art. 159 of the Tax Ordinance). A summons alone does not mean you did anything wrong.
The deadline is set in the summons itself (in practice often 7 days) — the law provides no single common deadline here. If you cannot meet it, file a request for a new deadline before it expires and explain the reason.
Legal basis: art. 155 i 159 Ordynacji podatkowej
The deadline runs from the day the letter is delivered (received) — the delivery day itself does not count. Verify the delivery date with a lawyer: whether you make the deadline depends on it.
Unjustified failure to appear or comply may end in a disciplinary fine (Art. 262 of the Tax Ordinance), and the office will decide the case anyway — just without your explanations. Silence can also be read as avoiding contact and may accelerate an audit or proceedings.
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It depends on the summons — the authority may require personal appearance, but often accepts written explanations or action through a representative. If in doubt, call the number given in the letter or consult a tax advisor.
No. A summons is a routine step in a case — it may concern, for example, verification of a tax return. Only a separate notice of intent to start an audit actually opens a tax audit.
In tax matters you can be represented by, among others, a tax advisor, an advocate or an attorney-at-law — they can prepare the response and appear at the office on your behalf.
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