Entrepreneur's rights during an inspection: notice, time limits, objection

During an inspection of your business activity you have the right to know in advance who will inspect you, when and to what extent, to see the inspector's service ID and the inspection authorisation, to be present during the inspection activities and, if the rules are breached, to lodge an objection, which as a rule suspends the inspection. These rules are set out in Chapter 5 of the Entrepreneurs' Law (Prawo przedsiębiorców) (Articles 45–65). From 13 July 2025, the inspections of one authority at a micro-entrepreneur may last a total of 6 working days per year, and from 1 January 2026 the frequency of planned inspections depends on the risk category.

Where your rights come from

Chapter 5 of the Entrepreneurs' Law (“Restrictions on inspections of business activity”) is a common set of rules for most authorities. What an authority may check follows from specific acts (Article 45(3)), while how it must do so follows from Chapter 5. Among others, the provisions on ZUS (Social Insurance Institution) inspections, tax inspections and Sanepid (State Sanitary Inspection) inspections refer to it directly. Legal status: October 2026 (Journal of Laws (Dz.U.) of 2025, item 1480, as amended).

What changed in 2025 and 2026

The changes were introduced by the Deregulation Act of 21 May 2025 (Journal of Laws of 2025, item 769), in two rounds:

• from 13 July 2025 – the annual limit on inspections at a micro-entrepreneur was shortened from 12 to 6 working days (Article 55(1)(1)); the notice must include a preliminary list of documents and information (Article 48(3)(4a)); in “urgent” inspections an objection became admissible, although it does not suspend the activities (Article 59(5a));
• from 1 January 2026 – authorities assign entrepreneurs to risk categories: low, medium or high (Article 47(1)) and publish the rules of this assignment in the Public Information Bulletin (BIP) (Article 47(1a)); a planned inspection at low risk may take place no more than once every 5 years, and at medium risk – once every 3 years (Article 55a(1)). The limit does not cover unplanned inspections, e.g. in the case of a reasonable suspicion of a breach of law (Article 47(2)).

Notice of intent to initiate an inspection

The authority notifies you of its intent to initiate an inspection (Article 48(1)). The inspection may start no earlier than 7 days and no later than 30 days after the notice is delivered; after that period a new notice is required (Article 48(2)). An earlier start is possible at your request (Article 48(4)).

The notice indicates, among other things, the authority, the subject-matter scope of the inspection, a preliminary list of documents and information and, for a planned inspection, the risk category (Article 48(3)). The list is “preliminary”: during the inspection the authority may also demand other documents related to its scope (Article 48(12)).

When the authority does not have to notify you

The exceptions are listed in Article 48(11). The most common ones are:

• preventing a crime or an offence (including a fiscal one) or securing evidence (point 2);
• a direct threat to life, health or the environment (point 4);
• an inspection based on a ratified international agreement or directly applicable EU law (point 1);
• the cases under Article 282c of the Tax Ordinance (Ordynacja podatkowa), e.g. an inspection of a VAT refund (point 10);
• an inspection of the legality of foreigners' work carried out by the Border Guard (Straż Graniczna) and the National Labour Inspectorate (PIP) (points 15 and 16).

The authority justifies the reason for the lack of notice in the inspection report (Article 48(10)).

Service ID, authorisation and your presence

Inspection activities may be carried out after the service ID is shown and the inspection authorisation is delivered (Article 49(1)). The authorisation indicates, among other things, the legal basis, the inspector and the number of their service ID, the subject-matter scope, the start date and the expected end date of the inspection, and information on rights and obligations (Article 49(7)). A document lacking these elements is not a basis for an inspection (Article 49(8)), and the inspection may not go beyond the scope stated in the authorisation (Article 49(9)). Starting “on the service ID alone” is permitted only in urgent situations provided for in separate regulations; the authorisation is then delivered no later than 3 working days after the inspection is initiated (Article 49(1) and (2)).

The activities are carried out in your presence or in the presence of a person you authorise in writing (Article 50(1) and (3)). Do this in advance: if you designate no one, the inspection may proceed in the presence of another employee or a witness called in (Article 50(5)). The inspection is conducted at the registered office or the place where the business is carried on, during working hours or at the time the business is actually carried on (Article 51(1)); at the authority's office or remotely – with your consent (Article 51(3) and (3a)).

How long an inspection at a company may last

Article 55(1) limits the total duration of all inspections by a given authority in a calendar year. The limit depends on the size of the company (Article 7(1); the conditions must be met in at least one of the last two financial years):

When counting the days, remember that:

• each authority has its own pool of days;
• the absence of the entrepreneur or the authorised person is not counted if it prevents the activities (Article 50(4));
• an extension is possible only for reasons beyond the authority's control, requires a written justification delivered to the entrepreneur and may not breach the limit (Article 55(3)); separately, up to twice the limit, the inspection may be extended if it reveals an understatement of tax or an overstatement of a loss above the statutory thresholds, or a failure to file a return (Article 55(4)–(6));
• at a micro-entrepreneur the inspection may be extended to 12 working days if, after the activities at the company, only the analysis of documents and the report remain – the authority does this at its own office or remotely, without the entrepreneur's consent (Article 55(6a));
• after a gross breach of law the authority may carry out, in the same year, a repeat inspection of the same scope, lasting up to 7 days and not counted towards the limit (Article 55(7)).

The limits do not apply, among others, to preventing crimes and offences and to a direct threat to life, health or the environment (Article 55(2)).

One inspection at a time and the ban on re-inspection

More than one inspection of an entrepreneur's business may not be initiated and conducted at the same time (Article 54(1)). If an inspection by another authority is already under way, the next authority refrains from its activities and may agree a different date with you (Article 54(5)). The ban does not apply, among others, when you consent to parallel inspections (Article 54(1)(3)).

The same authority does not re-inspect a subject already covered by its completed inspection (Article 58(1)). The ban does not cover, among others, a different period, verification of compliance with post-inspection recommendations, a threat to life or health, or new material circumstances or evidence (Article 58(2)).

Inspection log book – form and entries

The entrepreneur keeps an inspection log book (książka kontroli) and stores it at the registered office together with the inspection authorisations and reports (Article 57(1)). The log book may be kept in paper form (including as a set of documents) or electronically (Article 57(3)). An entry includes the designation of the authority, the designation of the authorisation, the subject-matter scope of the inspection and the dates of its start and end (Article 57(2)). In a paper log book the entries are made by the inspector, in an electronic one – by the entrepreneur (Article 57(4)). Once an inspection is initiated, you present the log book without delay (Article 57(6)); the electronic version – on a device or as a certified printout (Article 57(7)). The entries show how many days a given authority has already used.

Objection to an inspection

An objection is available when the authority breaches the provisions on the notice, the service ID and authorisation, the presence of the entrepreneur, the place and time of the inspection, the ban on simultaneous inspections, the time limits, the frequency of planned inspections or the ban on re-inspection (Article 59(1)). Step by step:

1. Deadline: 3 working days from the initiation of the inspection or the occurrence of the grounds for the objection (Article 59(4)).
2. Form: a written submission with reasons to the authority whose activities the objection concerns; you notify the inspector in writing that it has been lodged (Article 59(1) and (3)).
3. Effect: upon delivery of the notification to the inspector, the activities are suspended and the inspection time does not run until the objection proceedings are concluded (Article 59(5)). The authority may secure evidence by a ruling (Article 59(6)).
4. Examination: the authority has 3 working days to issue a ruling on refraining from the activities or on continuing them; no decision within that time is equivalent to refraining from them (Article 59(7) and (8)).
5. Interlocutory appeal (zażalenie): against a ruling on continuation – within 3 days of its delivery; it is examined within 7 days, and failure to examine it within that time means refraining from the activities (Article 59(9) and (10)).

An objection does not suspend the activities when the authority invokes the prevention of a crime or an offence or the securing of evidence, or in inspections under Article 62 (Article 59(5a)). If, after the ruling on continuation is upheld, the inspection drags on, you may file a complaint with the administrative court about the excessive length of the inspection; it does not suspend the activities (Article 59(14)).

The objection concerns breaches of procedure, not the inspectors' findings. You address the findings after the inspection – I write about this in the article Inspection report – what next.

Evidence gathered in breach of the law and compensation

Evidence taken in breach of the provisions on inspections of business activity, if it had a material impact on the results of the inspection, may not constitute evidence in administrative, tax, criminal or fiscal criminal proceedings concerning the entrepreneur (Article 46(3)).

An entrepreneur who has suffered damage as a result of inspection activities carried out in breach of the law is entitled to compensation (Article 46(1)). It is claimed under the rules set out in separate regulations (Article 46(2)); the general basis of liability for the unlawful exercise of public authority is Article 417 of the Civil Code (Kodeks cywilny).

Which inspections have their own rules

Chapter 5 itself indicates the inspections to which it does not apply in whole or in part (Articles 61–65).

You will find the details in separate guides: PIP inspection, Sanepid inspection, ZUS inspection and tax inspection and customs and fiscal audit.

Checklist for the first day of an inspection

• Check the service ID and the authorisation: does it contain the required elements and does the scope match the notice.
• Establish whether 7 days have passed since the notice was delivered and 30 have not; if there was no notice, ask about the basis for the exception.
• Present the inspection log book and make sure the entry is made: authority, authorisation, scope, dates.
• Designate in writing the person authorised to be present during the activities.
• Count how many working days this authority has already used at your company this year, and check whether an inspection by another authority is under way.
• Note down dates and activities; in the event of a breach, remember the 3 working days for an objection.
• Provide the documents covered by the scope of the inspection and cooperate with the inspectors – your rights do not release you from your obligations towards the authority.

How I can help

As part of a pre-inspection audit, I check the notice and the authorisation, organise the documents from the authority's preliminary list and prepare the inspection log book and written authorisations. During the inspection I can represent your company as the authorised person and keep track of deadlines, including the deadline for an objection; in a tax inspection I handle the organisational side, while representation before the tax authorities remains with a professional representative, e.g. a tax adviser. I describe the scope of the packages on the services page.