Briefly: What is it about
The "student scam" in the tax context involves a company, entrepreneur, or intermediary persuading a young person, often a student or someone under 26, to sign documents for work that they did not actually perform.
These are most often:
- fake invoices,
- fake contracts,
- service completion confirmations,
- cash payment documents,
- sometimes documents signed retroactively.
For a young person, this may seem like easy money: "sign a paper and get 300, 500, or 1000 PLN." The problem is that the signed document can later be used by the company to reduce taxes, and the signer may become embroiled in a criminal or tax offense case.
The National Revenue Administration (KAS) has warned against such practices in the information campaign "Don't Let Yourself Be Made a Criminal," aimed at individuals under 26. The announcement was made on September 3, 2025, and the warning campaign in schools and universities first started in Podlasie (Tax Administration Chamber in Białystok). According to KAS, young people were being encouraged to certify falsehoods in documents and issue fake invoices that dishonest companies used to lower their tax liabilities.
KAS's official warning: gov.pl/web/kas – Don't Let Yourself Be Made a Criminal.
Why Scammers Target Students and Those Under 26
Scammers target young people for a reason. It concerns favorable tax and contribution rules that are legal when the work is genuine but can be abused with fake documents.
1. Young Person's Relief, or PIT-0
Individuals under 26 can benefit from an exemption from PIT up to a limit of 85,528 PLN annually for certain income, including from employment and contracts. This is a real, legal relief, but with a fake invoice, it becomes part of a scheme.
Official information: podatki.gov.pl – Young Person's Relief (PIT).
2. No ZUS Contributions for Contracts with Students Under 26
For contracts with students who have not turned 26, contributions to social insurance are generally not payable. This is a normal rule, but scammers can exploit it as part of a fake scheme, as such documents are cheap for them to handle.
Official information: zus.pl – civil law contracts in social insurance.
3. A Company May Try to Create a Fake Cost
If a company has income on which it must pay tax, it may try to artificially lower that income through false costs. A fake invoice from a student can be used as "evidence" that the company incurred a cost.
Example simplified, for educational purposes only:
| Item | Amount |
|---|---|
| Invoice signed by the student | 40,000 PLN |
| Real compensation for the student | 500 PLN |
| Real service | none |
| Potential false cost for the company | 40,000 PLN |
If the company is taxed at a flat rate of 19 percent, a fake cost of 40,000 PLN could theoretically reduce the tax by about 7,600 PLN. This is just a simplified educational example. Actual effects depend on the form of taxation, VAT, accounting, and the company's situation.
How the Scheme Works Step by Step
Step 1: Recruiting a Young Person
An intermediary or acquaintance says something like:
- "I have an easy job, you don't have to do anything."
- "You sign a document and get 500 PLN."
- "It's legal because you're a student."
- "The company needs costs."
- "Don't worry, everyone does it."
Sometimes the offer comes through acquaintances, student groups, social media, parties, part-time work, or a "recruiter."
Step 2: Signing the Contract or Invoice
The young person signs a document that looks professional. This could be:
- a contract,
- an invoice for the contract,
- a confirmation of service completion,
- a receipt for cash payment,
- a statement that the service was performed.
The document states a specific service. KAS indicated in its announcement that among other things, it could include electronic correspondence handling, client acquisition, text editing, database creation, office and cleaning work, as well as graphic and IT services. In practice, descriptions can also be vague, such as "internet marketing," "research," "managing social media profiles," "translations."
Step 3: The Service Is Not Actually Performed
This is the crux of the scam. The document states that work was performed, but in reality:
- the student did nothing,
- the work was symbolic,
- the result of the work does not exist,
- there are no files, reports, emails, projects, or traces of service performance,
- the student lacks the qualifications to perform such work,
- the amount on the invoice is disproportionately high.
Step 4: The Company Records the Invoice as a Cost
The company uses the document in accounting. For the tax office, it must look like the company paid the student for a real service. In practice, it may involve:
- lowering taxable income,
- underreporting tax,
- artificially inflating costs,
- hiding money being siphoned out of the company,
- creating a fake document flow.
Step 5: The Student Receives a Small Amount
According to KAS, individuals interviewed admitted that they signed documents for compensation of around 500 PLN, even though the invoices had much higher values. KAS indicated that individual invoices in detected cases ranged from 10,000 PLN to nearly 80,000 PLN, and cash was always indicated as the form of payment.
Why Cash Is a Major Red Flag
Cash is convenient for scammers because it makes it harder to trace the actual flow of money. In KAS's warning, cash payments appeared in detected cases consistently, and this is not coincidental.
Example:
- the invoice shows that the student received 50,000 PLN,
- in reality, the student received 500 PLN,
- the company claims it paid the full amount in cash,
- the student signed a document stating they received the money,
- later it is difficult to prove what really happened.
If someone asks you to sign a document with a large amount and says, "we'll formally record it as cash," treat this as a serious alarm.
Most Common Red Flags
This could be a scam if someone says or does something like:
- "Just sign the invoice, you don't have to do anything."
- "You'll get paid just for signing."
- "It's just paperwork for the accountant."
- "The company needs costs."
- "You're a student, so it's legal."
- "You're under 26, so there won't be any tax."
- "No one checks this."
- "Don't tell your parents or accountant."
- "We'll write that it was graphic design, marketing, or IT."
- "We'll backdate it."
- "We'll record the payment in cash."
- "Send a scan of your ID and student card."
- "You need to provide your PESEL, address, and account number."
- "Everything is taken care of, just sign."
- "If the office asks, you say you did research."
- "You won't face any consequences."
Example Scenarios
The following examples are educational. They illustrate typical schemes that may occur in practice.
Example 1: Graphic Design for 30,000 PLN
A graphic design student receives an offer from an acquaintance. She is to sign an invoice for a visual identity project for a company. The invoice states 30,000 PLN. In reality, she did not create any project. She receives 700 PLN for her signature.
Problem: the document confirms a falsehood, the company can use it as a cost, the student may later be summoned by the office, and the lack of source files, correspondence, and a real work outcome will be suspicious.
Example 2: Client Database for 50,000 PLN
A student receives an offer to create a database of companies. He is to sign a document stating he prepared a database of 10,000 records. He does nothing or receives a ready file from an intermediary. The invoice is for 50,000 PLN, but he actually receives 500 PLN.
Problem: the student is not the author of the work, the amount is disproportionate, there is a lack of evidence of service performance, and the document may be used to underreport tax.
Example 3: Internet Marketing Without Traces
A young person signs a contract for social media management. On paper, they are to run a campaign for several months. However, there are no posts, reports, access to accounts, invoices for ads, or any results.
Problem: the service has no traces, it is difficult to prove the work was done, and vague descriptions like "marketing" or "research" are often used to mask fake services.
Example 4: Backdated Contract
An intermediary asks the student to sign a contract dated several months back because "the accountant needs to close the year." The student did not work for that company at that time.
Problem: the document may confirm an event that did not occur, backdating is very risky, and the office can easily check for emails, logs, files, meetings, and transfers from that period.
Example 5: Family or Friend Asks for a Favor
Someone from the family or a friend running a business says: "Sign me an invoice because I need to have costs. You have nothing to worry about."
Problem: personal relationships do not change responsibility, the signer still certifies a falsehood, and during an audit, the office will not treat this as an innocent favor.
What the Tax Office or Customs and Tax Office May Check
The office can examine not only the document itself but the entire context.
| What the office may check | Why it matters |
|---|---|
| Whether the service was actually performed | A document without a real service may be fake |
| Whether there is a result of the work | Files, projects, reports, database, campaign |
| Whether there was correspondence | Emails, messages, agreements, corrections |
| Whether the amount is market-based | 50,000 PLN for a simple service from an inexperienced person may raise questions |
| Whether the payment was by transfer or cash | Cash makes tracking money difficult |
| Whether the student had qualifications | Lack of experience for a large service may be suspicious |
| Whether many people signed similar invoices | A mass scheme is easier to detect |
| Whether the company suddenly increased costs | An unusual increase in costs may trigger an audit |
| Whether documents are similar | The same service descriptions, amounts, dates, formats |
| Whether the student actually knows the company | Lack of contact with the company may indicate an intermediary |
| Whether amounts are close to relief limits | This may suggest deliberate use of PIT-0 |
What Consequences May a Young Person Face
Consequences depend on the circumstances. The situation looks different for someone who knowingly signed fake documents for money than for someone who was misled. Nevertheless, the risk is serious.
Possible consequences include:
- summons to the tax office or customs and tax office,
- interrogation as a witness,
- interrogation as a suspect,
- criminal or tax criminal liability,
- the need to provide explanations,
- issues with PIT settlement and the need for correction,
- risk of a fine,
- risk of imprisonment for more serious offenses,
- entry in the criminal record upon conviction,
- problems with future employment, especially in finance, banking, administration, law, IT security, and public trust professions.
KAS explicitly states that the practice may involve the risk of criminal liability for students and pupils, including for certifying falsehoods in documents.
What Regulations May Be Relevant
Note: this section is informational and not legal advice. For specific cases, one should consult a lawyer, legal advisor, tax advisor, or tax authority.
Article 271 of the Penal Code: Certifying Falsehood
If someone certifies a falsehood in a document regarding circumstances of legal significance, Article 271 of the Penal Code may apply. KAS in its warning materials indicated that for acting with the aim of obtaining financial benefits (Article 271 § 3), the penalty may be imprisonment from 6 months to 8 years. A fake invoice could be such a document.
Text of the Penal Code (ISAP, Sejm): isap.sejm.gov.pl – Penal Code (PDF).
Tax Penal Code
If documents are used to lower taxes, tax penal regulations may arise, particularly regulations concerning unreliable invoices, bills, and the use of such documents.
Text of the Tax Penal Code (ISAP, Sejm): isap.sejm.gov.pl – Tax Penal Code.
Legal Employment of Students vs. Scam: How to Differentiate
A contract with a student is not inherently wrong. Legally employing students is normal and common. The problem arises when the document describes work that did not occur.
| Legal Situation | Suspicious Situation |
|---|---|
| The student actually performs work | The student signs a document just for signing |
| There is a clear scope of the contract | The service description is vague and artificial |
| There are results of the work | There are no files, reports, or traces |
| Payment corresponds to real work | The amount is very high, and the student receives a small commission |
| There is correspondence and agreements | Everything is handled by an intermediary |
| Payment is made by transfer | The documents state a large cash amount |
| The contract is signed before the work | The contract is signed retroactively |
| The student understands what they are signing | The student hears "it's just a formality" |
What to Do If Someone Proposes Such an Arrangement
- Do not sign documents for work you did not perform.
- Do not send a scan of your ID, student card, or passport.
- Do not provide your PESEL, address, and account number to someone you do not trust.
- Ask for the full company details: NIP, REGON, KRS, or CEIDG.
- Request a detailed scope of work in writing.
- Ask what the final outcome of the work will be.
- Ask why the payment is to be in cash.
- Do not sign documents with a retroactive date.
- Do not sign a receipt for money you did not receive.
- Keep messages, screenshots, and details of the person making the offer.
- Consult the matter with a parent, accountant, lawyer, or tax advisor.
- If you suspect tax violations, you can contact KAS.
What to Do If Someone Has Already Signed
If you signed documents and now suspect that it was a fake contract or invoice, do not panic, but do not ignore the matter.
- Gather all documents: contracts, invoices, confirmations, messages, screenshots, intermediary details, company details, payment evidence, dates of meetings and conversations.
- Do not sign any further documents.
- Do not delete messages.
- Do not agree on a false version of events with the intermediary or company.
- Do not send chaotic explanations to the office without consultation if the matter is serious.
- Consult with a lawyer specializing in tax criminal law or a tax advisor.
- If you were misled, write down exactly: who persuaded you, what was promised, how much you actually received, what you did not know, what documents you were told to sign, who prepared the documents.
- If there were tax violations, you can report the matter to KAS.
Where to Report Suspected Tax Fraud
National KAS Intervention Phone
The National KAS Intervention Phone is used to receive information about violations of tax and customs law. It is available 24/7, free of charge, and allows for anonymous reporting.
- phone: 800 060 000 (24/7, free),
- e-mail: powiadomKAS@mf.gov.pl,
- an electronic form for reporting irregularities is also available.
Official site: podatki.gov.pl – National KAS Intervention Phone.
Police or Prosecutor's Office
If the matter involves document forgery, fraud, threats, pressure, an organized group, or the use of personal data, you may also consider contacting the police or prosecutor's office. In emergencies, call 112.
How to Protect Your Data
In such a scam, personal data is very valuable. Scammers may want: PESEL, ID number, scan of ID, scan of student card, residential address, account number, signature, login data, access to trusted profiles, access to banking.
Never send a scan of your ID or full details to someone offering "earnings for a signature." If data has already been sent, it is advisable to monitor whether it is being used for other purposes and consider blocking the document.
How Parents Can Recognize the Problem
A parent should react if a young person:
- says they received money "for a signature,"
- cannot explain what the contract was for,
- has documents with large amounts,
- received cash without real work,
- heard to not tell the family,
- sent a scan of their ID or student card,
- has an invoice for a service they did not perform,
- is afraid to contact the company or intermediary,
- received a summons from the tax office.
The worst thing to do is to pretend there is no problem. The sooner the matter is sorted out, the easier it will be to limit the damage.
How Companies Should Avoid Risk
A reputable company employing students should:
- sign contracts before work is performed,
- describe the real scope of the contract,
- have evidence of service performance,
- pay by transfer,
- not enter fake amounts,
- not sign documents retroactively,
- not use intermediaries offering "students for costs,"
- not create costs without real service provision,
- consult the cooperation model with an accountant or tax advisor.
This Is Not the Same as the Visa Scandal at Universities
In the media, you may also encounter another meaning of the term "student scam." It refers to fake foreign students who were to be enrolled in studies in Poland to obtain a visa, residence, or the ability to enter the Schengen area. This is a separate topic.
| Topic | What It Involves |
|---|---|
| Fake invoices for students (this guide) | A student or person under 26 signs a fake invoice, and the company creates a tax cost |
| Visa scandal, fake students | A foreigner is formally accepted into studies but may not actually study, and the documents serve for a visa or residence |
These two schemes involve different victims, different perpetrators, and different regulations, so in a guide to protecting readers, it is worth separating them.
Short Version for the Reader
If someone offers you money for signing an invoice, contract, or confirmation of work you did not do, do not sign.
This may look like easy 500 PLN, but the document may be used for tax fraud. Later, the office may ask you why you signed an invoice for 30,000, 50,000, or 80,000 PLN for a service that did not exist.
The status of a student and the relief for young people are legal, but only with real work. A fake invoice is not a "formality." It can be evidence in a case.
Checklist: Before You Sign a Contract or Invoice
Ask yourself these questions:
- Did I really perform this work?
- Can I show the result of the work?
- Is the amount on the document real?
- Did I receive the full amount I am signing for?
- Is the payment by transfer?
- Is the document not being signed retroactively?
- Do I know the company I supposedly worked for?
- Do I have emails, files, reports, or other evidence of work?
- Is someone telling me not to tell anyone about this?
- Is someone paying me just for signing?
If the answer to the last question is "yes," it is safest to refuse.
Editorial note: this guide is informational and educational. It is not legal or tax advice. For specific cases, one should contact a lawyer, tax advisor, KAS, or another relevant authority. Status as of June 25, 2026.
Comments (0)
No comments yet. Be the first!