On 11 March 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 8.5% to 10.0% per annum;
• The reduced rate is increased from 4.25% to 5.0% per annum; and
• The increased rate is increased from 12.75% to 15.0% per annum.

The redu…