Poland: Updated FAQs for taxpayer audits; VAT monthly reporting

Poland: Updated FAQs for taxpayer audits

The Ministry of Finance updated a list of “frequently asked questions” (FAQs) concerning the selection of taxpayers for audit, pursuant to the standard audit file method. These new or updated FAQs were issued following a public consultation.

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Among the newly released FAQs are items concerning the definitions of “big” taxpayers and “big” taxpayers when foreign entities are involved, and the criteria for the selection of invoices for examination for value added tax (VAT) purposes. Read about the initial release of the FAQs in TaxNewsFlash-Europe.


Read a May 2016 report [PDF 324 KB] prepared by the KPMG member firm in Poland

Standard audit file taxpayers, monthly VAT reporting

Legislative changes provide that taxpayers subject to the standard audit file procedures are required to make monthly VAT reports (an increase from the quarterly reports required under the current regime). This requires taxpayers to submit the monthly VAT reports without there first being a request or demand for such by the tax authorities.


Read a May 2016 report [PDF 321 KB] prepared by the KPMG member firm in Poland

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