Implementation of the electronic tax inspections in Poland

Last year significant changes were implemented to the Polish Tax Ordinance. One of the changes is implementations of electronic tax inspections. Starting July 2016 the companies will be obliged to provide the data to the tax authorities in electronic form, called unified control file. Its format was published in March on the web site of the Ministry of Finance. In fact the control file will consist of several XML files covering various areas of the company activity:

  • accounting books
  • bank statements
  • stock operations
  • VAT evidence of sales and purchases
  • VAT invoices
  • tax revenue and expense ledger (for simplified evidence in small entities)
  • registry of revenues (for simplified evidence in small entities)

In the beginning the obligation to generate such files will refer to the biggest entities, i.e. employing over 250 people and having net sales exceeding 50 million euro or net assets above 43 million euro. The smaller companies will have more time to prepare – by June 30, 2018.
Full implementation of electronic inspections will shift the inspections to a new level, by making them faster and more efficient. Processing large quantities of data will allow their multidimensional analyses and finding various correlations between the documents and activities. The assumptions are very good – the new system should help in better detection of tax offenses. Whether it will be used this way, we will see in practice.

Author: Tomasz Wikliñski, THOMAS Sp. z o.o.