It was supposed to be a normal Wednesday. The kitchen smelled of fresh coffee, and the sales department was getting ready for their morning meeting. Suddenly, the doorbell rang. Several clerks stood in front of the entrance, carrying ID cards and thick folders of documents.
"We're from the Customs and Tax Office. We have a search warrant." Your heart races, and questions swirl in your head: "What to say? What to do? Can we refuse?" The first few minutes after the inspectors arrive are crucial; it's when decisions are made that can determine the course of the entire inspection and its legal consequences.
Dawn Raid is a term used in Poland to describe an unannounced inspection (raid) conducted by government agencies or services on company premises, usually early in the morning, to surprise the company and prevent evidence from being hidden or destroyed. The term comes from the English words "dawn" (dawn) and "raid."
An unannounced inspection may mean for the company:
- risk of loss or disclosure of confidential data,
- a serious image crisis if the case reaches the media,
- personal responsibility of managerial staff,
- risk of financial penalties,
- stress and confusion of employees.
In Poland, such inspections are conducted by the Office of Competition and Consumer Protection (UOKiK), the Polish Financial Supervision Authority (KNF), the prosecutor's office, and criminal law enforcement agencies, among others. They have the right to enter without notice and search offices, servers, computers, and documents if they have a warrant or appropriate legal basis.
It is your duty to cooperate – but within the limits of the law.
- Immediately inform the dawn raid team (in-house lawyer, compliance officer, management).
- Verify the powers of the inspectors – ask to see the documents and check their scope, including the scope of the inspection.
- Designate a contact person – only he or she communicates with the control.
- Accompany the inspectors – someone from the company should be present at all times when reviewing documents or copies of data.
- Document the inspection process – record what was done and what documents were made available.
- Do not destroy or hide materials – this may be a crime.
- Secure your electronic data.
Companies with well-trained dawn raid procedures respond calmly and legally. This impresses auditors, minimizes the risk of errors, and allows them to maintain control of the situation.
Dawn raiding isn't a "raid" without rules. In Poland, it's only possible in specific situations and by clearly designated authorities. Knowing the limits of controllers' authority and your own rights allows you to minimize the risk of abuse and, in a critical situation, effectively defend the company's interests.
This article is for informational purposes only and does not constitute legal advice.
The law is current as of August 13, 2025.
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