tax office

The information published by Poland's Ministry of Finance shows that the number of tax and customs controls is successively increasing. In the first half of 2022 there have been almost two thousand of such controls – it is almost 300 more than in the same period of 2021.

According to tax regulations, if our company purchases a vehicle from an EU Member State, it is an intra-community acquisition of goods. This creates additional obligations that we must fulfil as entrepreneurs. And regardless of whether we have decided to buy a used passenger car or a new one, we must prepare a VAT-23 declaration and prepare to pay VAT.

Poland is introducing regulations that will impose new reporting obligations on digital platform operators. Sellers should also pay attention to these changes, as they can expect more inspections to be carried out by tax authorities in order to verify the correctness of tax settlements.

At the start of the pandemic, both the state and local governments took a number of steps to contain the spread of COVID-19. The decisions taken had an impact on the operation of state institutions and the consideration of citizens’ affairs. Under the so-called covid act (and the number of its subsequent amendments), some time limits stipulated in administrative law have been suspended. This provision, although in force for only a few months, raised many doubts. One of them has recently been dispelled by the Supreme Administrative Court.

In one of the episodes of our series “Courts on the side of taxable persons, i.e. an overview of true stories ” we wrote about the instrumental initiation of criminal and fiscal proceedings by tax authorities. Such proceedings are used by the tax office to prevent tax liabilities becoming time-barred. Today we will go to the root of the problem, i.e. we will tell you why the tax authorities must prevent statute of limitations in this way at all. Here are a few words about delaying tax cases.