The pilot of the co-operative compliance program starts in Poland on 1 July 2020. Program was created on the basis of similar projects functioning in other tax administrations – e.g. the Netherlands, Great Britain, Italy and Austria and also EU level (e.g. ICAP)

In general, companies whose revenues in the previous tax year exceeded EUR 50m may be selected to conclude an co-operation agreement with Head of National Tax Administration. Upon such agreement, tax payer may further conclude arrangements concerning:

  • interpretation of tax laws and the content of tax rulings,
  • transfer pricing rules,
  • the amount of advance income tax,
  • or non-applicability of the general anti avoidance rule.

From the perspective of key benefits it is crucial to indicate that if during a monitoring audit (i.e. the audit carried out during the cooperation) any irregularities in the taxpayer's settlements are found and the taxpayer:

  • submits a legally effective correction of the declaration and
  • pays respective tax arrears,

- no interest is charged for late payment. Moreover, in such cases no fiscal penal proceedings will be initiated.

Notwithstanding, taxpayers qualified for the program, may count on certain other tax privileges such as: no obligation of MDR reporting, extending or shortening the deadlines for specific actions (including acceleration of granting tax refunds by the tax authorities), or the possibility not to apply tax deductibility limitations with respect to related party expenses.

The final list of benefits will be set forth in the compliance agreement concluded with the Head of the National Tax Administration

As preparation for applying to the program may engage some time (pre-audit and introduction or verification of Tax Control Framework are required) it may be worth to undertake specific actions now.

Irrespectively, taxpayers may also consider adopting the tax control framework in line with guidelines presented by the Ministry of Finance now and decide to enter into the program in the future.

If you would like to know more about the program please contact: