Tax proceedings and disputes in Poland
VON ZANTHIER & DACHOWSKI
Tax proceedings and disputes
Tax proceedings and audits and, ultimately, legal disputes can be a cause for concern. The tax authorities analyse a wide range of documents, examine transactions and question taxpayers. We support you at every stage of the proceedings - from a well-founded assessment of the situation, through the preparation of the relevant documents, to the representation of your interests before the tax authorities and Polish administrative courts.
Who do we support?
We can help you in particular if you are dealing with the following challenges
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You are in the middle of a tax audit or are expecting one and are unsure about the outcome and the possible tax consequences
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You need clear recommendations on how to proceed, including determining the most effective defence strategy
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You do not have the time to collect and analyse the documents from the selected tax authorities
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You are not sure what information you must and can provide to the tax office
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You fear personal financial, disciplinary or reputational liability in connection with possible tax irregularities
How can we help?
We support our clients primarily in the following areas:
Representation in tax audits and proceedings
We actively represent entrepreneurs in tax audits, customs and financial controls and tax proceedings. We draft pleadings and attend hearings. We help to define strategies for action and analyse the correctness of tax settlements.
VAT refunds and tax overpayments
We support our clients in obtaining VAT refunds as part of investigations and in recovering tax overpayments.
Representation before administrative courts
We offer representation of taxpayers in disputes before the administrative courts and the Supreme Administrative Court.
Protection in criminal tax matters
We offer defence and support in criminal tax matters. We analyse the risks and prepare the relevant documents.
Enforcement measures
We protect entrepreneurs from enforcement measures by the tax authorities by offering a well-founded analysis of the situation and preparing effective defence measures.
Risk management
We help to manage tax risks, assess the correctness of tax settlements and develop a strategy for action. We support our clients in their dealings with the tax authorities.
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Why is it worth it?
It's worth making use of our services, because:
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Step by step:
We accompany you through all phases of the tax process and offer you clear recommendations and support at every step
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Documents? Leave it to us:
We take care of the comprehensive analysis and document management, saving you time and energy
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Always up to date:
We keep you up to date on the status of the tax proceedings so that you know how your case is progressing
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We tell it like it is:
We emphasise complete transparency and honesty in our communication. We provide reliable information so that you know exactly where you stand
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You know what to do next:
our strategies are carefully thought out and clearly presented so that you always know what steps to take. We plan in advance, anticipate possible scenarios and prepare suitable measures
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Your experts in Poland: tax proceedings and disputes
FAQ
Does the tax audit in Poland have to be announced?
As a rule, the tax authorities must inform the taxpayer of their intention to initiate a tax audit. In such a case, the audit is initiated at the earliest within 7 days and at the latest within 30 days of the notification of the intention to initiate the audit. The notification of the initiation of an audit should include the following:
- name of the authority;
- date and place of the exhibition;
- name of the controlled person;
- specification of the scope of the audit;
- information on the right to correct the declaration;
- signature of the person authorised to accept service
Exceptions to the announcement of the intention to initiate an audit include undeclared business activities or the performance of such activities on the basis of information obtained under anti-money laundering and terrorist financing legislation
How long does a tax audit take in Poland?
A tax audit should be completed immediately, but no later than the date specified in the authorisation. The duration of all audits of an entrepreneur in a calendar year may not be exceeded with regard to the following points:
- micro-entrepreneurs - 12 working days
- small business - 18 working days
- medium-sized companies - 24 working days
- other entrepreneurs - 48 working days
What powers does the inspector have during a tax audit in Poland?
The powers of the inspector within the scope of the authorisation include, among other things, entering the premises and grounds, requesting the presentation of the assets to be audited, granting access to the books and other documents relating to the subject matter of the audit and securing the evidence collected.
What are the obligations of the auditee during a tax audit in Poland?
At the request of the inspector, the audited entity is obliged, among other things, to submit a translation into Polish of the documents subject to the inspection, to submit extracts from tax books or accounting documents in a specific format or to provide explanations regarding the subject of the inspection.
What is the purpose of the testing activities?
A tax audit is a simplified procedure for checking the taxpayer's accounts in order to verify, among other things, the payment of taxes and the formal accuracy of the documents. In practice, audits are often carried out when applying for a VAT refund. In such cases, the tax authorities have the right to extend the deadline for the refund until the review has been completed.
How can the decision of a Polish tax authority be challenged?
An appeal against a decision of the tax authority may in principle be lodged with the higher authority. An appeal should, among other things, contain objections to the decision, state the nature and scope of the claim that is the subject of the appeal and provide evidence to substantiate the claim. The appeal must be lodged within 14 days of notification of the decision.
What is a customs and tax inspection in Poland?
Customs and tax inspections are a special form of inspection that is carried out in "major" cases. The subject of the inspection may include customs and tax regulations. This procedure is carried out without prior notice. The regulations provide for a number of powers for the inspectors, including the request to grant access to documents, carry out visual inspections, question witnesses or search premises.
Which decisions can be contested with a complaint to the administrative court?
An action before the administrative court can be brought against administrative decisions that regulate or otherwise finalise a matter such as a tax matter. The action can be brought after legal recourse has been exhausted.
When can criminal tax proceedings be initiated in Poland?
Criminal tax proceedings can be initiated if a criminal offence has been committed by violating certain tax standards. As a rule, a tax offence or other tax infringement must be committed intentionally, unless otherwise specified in the legislation. Criminal tax offences are described in the Criminal Tax Code and include, among others, the non-disclosure of the subject of taxation or the violation of the provisions on the submission of declarations for the preparation of local transfer pricing documentation.
For what purpose is an "active remorse" report filed in Poland?
Active remorse helps to avoid the penalty for a criminal or tax offence. When making an active repentance, it is necessary, among other things, to disclose all relevant circumstances of the offence and, if applicable, to pay the required tax. Among other things, the notification is invalid if it was submitted at a time when the authorities already had clearly documented knowledge of a tax offence.
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