On 12 April 2022, Poland published the Announcement of the Ministry of Finance on the rates of interest for tax arrears / late payment. This includes an increase in the interest rates as follows:

• The standard rate is increased from 10.0% to 12.0% per annum;
• The reduced rate is increased from 5.0% to 6.0% per annum; and
• The increased rate is increased from 15.0% to 18.0% per annum.

The redu…