Tax scheme reporting

When operating a business, it is better not to get penalties. When there is an obligation, it needs to be fulfilled, but first it is worth to know whether the obligation arises.

The obligation imposed by the Ministry of Finance, apart from the advisors themselves, also applies to taxpayers. Even if the tax scheme is implemented without the participation of an advisor. Unfortunately, the scope of the obligation is broad and unclear. It may turn out that taxpayers, completely unconsciously, implement a scheme which is subject to reporting.

Caution is advised here, as the fine for failure to comply with the obligation may amount to as much as PLN 21 600 000

Reporting should be part of the policy of due diligence in the context of collective liability regulations, therefore each entity should carry out at least an initial verification in this respect.

Our MDR competences:

  • identification of the implemented schemes (identification of the promoter, the beneficiary, the supporter and their obligations and the necessary actions/deadlines),
  • the justification for not having to report on “sensitive” activities that authorities may try to consider as a scheme,
  • conducting a comprehensive audit and submitting a report confirming the taxpayer’s due diligence,
  • establishing an internal reporting policy defining the principles of responsibility, ways of identifying schemes, actions taken in the case of scheme identification,
  • conducting training and workshops to prepare employees to carry out their obligations regarding schemes (including e-learning),
  • periodic monitoring of compliance with the implemented reporting policy,
  • ongoing support in reporting on ongoing activities (electronic dispatch of information about the tax scheme),
  • reporting of schemes “for the client” as part of the exemption from professional secrecy.

It would be our pleasure to answer your questions!
All you need is short, non-binding conversation.

Robert Smoczyński

Managing partner / Attorney at law / Tax advisor

+48 662 530 866

Krzysztof Koniewski

Managing partner / Tax advisor

+48 696 880 222

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