Poland: Standard tax audit file, transmittal of bank information

Poland: Tax audit file, transmittal of bank information

Under the rules relating to the standard audit file for tax purposes, a draft amendment to the tax law would impose a new obligation for certain taxpayers to transmit information and data about their back accounts to the tax administration.

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The taxpayers (including legal entities, organizational units, and individuals conducting business activity) would transmit their banking data to the tax administration electronically under the standard tax audit file rules. The data transfer would be performed daily, by the end of the next day following the day in question. It is proposed that these measures would be effective 1 September 2017.

 

Read a May 2017 report [PDF 320 KB] prepared by the KPMG member firm in Poland

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