White list of taxpayers

Regulations create an obligation to transfer payments equal or over PLN 15.000 (gross) to bank accounts disclosed in the mentioned white list. Payment to the bank account which not included on the white list result in (1) joint liability of the buyer for VAT arrears of the seller (proportionally related to this particular transaction payment); (2) treatment of such expense, from the income taxes' perspective, as non tax-deductible cost – for these taxpayers who settle income tax in Poland.

Binding individual tax rulings

Yes, generally possible for all tax matters of all tax- able persons (both currently taxable and potentially taxable). Cases being potentially subject to GAAR are subject to protective tax rulings.

Binding rate information

Binding rate information ("BRI"), is a decision issued for the purposes of taxation of the supply of goods, import of goods, intra-Community acquisition of goods or the supply of services, which contains i.e. a description of the goods or services being the subject of BRI, the classification of goods and the the tax rate applicable to the goods or service. The BRI is issued at the request of a taxable person who has been assigned a tax identification number, other entity performing or intending to perform supply of goods, import of goods, intra-Community acquisition of goods or the supply of services oad a contracting authority within the meaning of the Act of 11 September 2019 - Public Procurement Law (Journal of Laws, item 2019, as amended) - to the extent affecting the method used to calculate the price in connection with the public procurement contract being awarded.

Late-payment interest

8% pa. (lower penalty interest of 4% pa. or higher interest of 12% pa. – may be applied in certain cases).

Criminal provisions

Penalties for negligent tax evasion: fines

Penalties for deliberate tax evasion: fines or imprisonment

Individual bank account numbers for tax payments

Taxpayers and employers - tax remitters - are obliged to pay PIT, CIT and VAT to the tax office to an individual tax account generated electronically by the tax office.

Mandatory Disclosure Rules

So called promoters, users and intermediaries such as tax and legal advisory firms, lawyers and other service providers (and in certain cases the taxpayer) are obliged to disclose tax concerned structures or transactions. The requirements of the Polish MDR regulations are significantly broader than the requirements of the UE Directive.

Information on the implemented tax strategy

According to the Corporate Income Tax Act, the obligation to prepare and publish information on the implemented tax strategy has been introduced to the Polish tax system. The report on the implementation of the strategy must be published on the website and the taxable person shall submit the address of the website by electronic communication means to the head of the tax office. The new obligation applies to:

• taxpayers whose revenues exceeded EUR 50 million in the tax year
• tax capital groups.

The report and the information to the tax office should be published and communicated by the end of the 12th month following the end of the tax year. Failure to submit the information on the website adress may result a fine up to 250,000 PLN.