Poland: FAQs on selection of taxpayer for audits

Poland: FAQs on selection of taxpayer for audits

The Ministry of Finance released a set of “frequently asked questions” (FAQs) about the selection of taxpayers for tax audits, known as the “standard audit file.”

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The structure for the standard audit file was finalized in March 2016, but taxpayers continued to have questions about the process. The FAQs address some of these questions such as:

  • Defining a “large” or “big” taxpayer
  • Clarifying how foreign entities would be ranked as large taxpayers
  • Providing rules for invoices denominated in a foreign currency 
  • Identifying the criteria for invoice selection
  • Providing rules for the value added tax (VAT) structure

 

Read a May 2016 report [PDF 331 KB] prepared by the KPMG member firm in Poland: Tax Alert: Standard audit file—answers to FAQs published by the Ministry of Finance

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