- Business in Poland -

Inspection of Entrepreneurs

Business inspections under Polish law: key principles

The inspection of business activity constitutes a key instrument of public oversight to ensure compliance with legal regulations by entrepreneurs. The principles and procedures governing such inspections are primarily set out in the Act of 6 March 2018 – the Entrepreneurs’ Law.

Grounds for initiating a business inspection

Before initiating an inspection, the authority must assess the likelihood of a breach of law by the entrepreneur in the course of their business operations. As a result, any inspection must be justified by a reasonable probability that legal provisions have been violated—particularly in areas of activity considered to carry a higher risk of non-compliance.

Inspection notification requirements and timeframes

The inspecting authority is required to notify the entrepreneur in advance of the intended inspection. The inspection may begin no earlier than 7 days and no later than 30 days after delivery of the notice. If the inspection is not commenced within 30 days, a new notice must be issued. The notice must include:

• the name of the authority,
• the date and place of issuance,
• the identification of the entrepreneur,
• the scope of the inspection,
• and the name, title, and signature of the person authorized to issue the notice.

Authorization to inspect: formal requirements

When commencing the inspection, the official must present an ID badge and deliver a written authorization to conduct the inspection. This document must specify:

• the authority and inspector involved,
• the subject and scope of the inspection,
• its legal basis,
• the location, start date, and expected end date,
• and information on the rights and obligations of the inspected entrepreneur.

If any of these elements are missing, the authorization is invalid, and the inspection activities are legally ineffective.

Modifications to inspection scope and personnel

Any changes to the authorization, such as those involving personnel, scope, or location of the inspection, require a new document. However, the deadline for completing the inspection cannot be extended by issuing new authorizations. The law also provides for the exclusion of an inspector if there are justified doubts regarding their impartiality.

Presence during inspection and exceptions

As a rule, the inspection must be carried out in the presence of the entrepreneur or an authorized representative. Exceptionally, and with the entrepreneur’s consent or in specific statutory cases (e.g. international treaties, threat to life, health, or the environment, or prevention of a criminal act), the inspection may be conducted without the entrepreneur’s presence or even remotely. If the entrepreneur is absent, the inspection should take place in the presence of someone active on the premises or, if not possible, a neutral witness.

Inspection location and business hours

The inspection is generally conducted at the entrepreneur’s registered office or place of actual business activity, and during regular business hours. Remote or off-site inspections are allowed only with the entrepreneur’s consent, to reduce unnecessary disruptions.

Protection of entrepreneurial rights during inspection

To protect entrepreneurs’ rights, evidence obtained in violation of statutory procedures cannot be used as a basis for administrative, tax, or criminal proceedings. The entrepreneur has the right to object to procedural irregularities during the inspection. This objection suspends the inspection until the authority reviews the objection. If rejected, the entrepreneur may file a complaint with a higher authority. The law sets specific deadlines for resolving objections and complaints to ensure effective protection of entrepreneurs’ rights.

Minimizing disruption and inspection limits

Inspections must be conducted efficiently and with minimal disruption to the business. If an entrepreneur formally notifies the authority that the inspection significantly interferes with business operations, the authority must justify, in the inspection report, the necessity of continuing such activities.

To prevent excessive interference, the law prohibits simultaneous inspections by multiple authorities, except in strictly defined cases.

Annual inspection duration limits based on business size

The Entrepreneurs’ Law also limits the total duration of inspections per calendar year, based on business size:

• Micro-entrepreneurs: up to 12 working days
• Small entrepreneurs: up to 18 working days
• Medium-sized entrepreneurs: up to 24 working days
• Others: up to 48 working days

An extension of this timeframe is permitted only in circumstances beyond the authority’s control and must be justified in writing and delivered to the entrepreneur. Such extensions must not exceed the statutory limits. In cases of serious legal violations, a repeat inspection in the same area may be conducted, limited to 7 working days, and not counted towards the annual inspection limit.

Repeat inspections: rules and exceptions

Regarding repeat inspections, the authority is required to refrain from inspecting matters that were already the subject of a completed inspection by the same authority, unless statutory exceptions apply.

Objections to inspection and legal remedies

The entrepreneur has the right to file a written objection against the initiation or continuation of inspection activities that violate procedural requirements. This objection must be justified and submitted within three working days from the start of the inspection or the moment the grounds for the objection arise. Filing an objection suspends both the inspection and the running of the inspection period until the matter is resolved. During this time, the authority must secure all relevant evidence to safeguard the interests of the parties.