Regulations introducing the Polish Deal added a new section to the Act of 16.11.2016 on the National Tax Administration, dedicated to check acquisition (Articles 94k-94x), commonly known as controlled acquisition.
The new provisions gives tax authority representatives the right to use a technique aimed at controlling taxpayers' compliance with their tax obligations. This technique may be applied to any taxpayer who sells goods and services with respect to:
- recording sales using a cash register,
- issuing a fiscal receipt to the purchaser.
Verifying acquisition is performed on the basis of an official ID card and permanent authorization granted by the head of the tax office, or the head of the customs and fiscal office. During a check purchase, a tax inspector is entitled to check the identity of the examined individuals in the scope necessary for the purpose of the purchase.
Immediately after acquiring goods or services from a person subject to examination, the inspector is obliged to:
- show the examined person his/her official ID card,
- inform the examined person of the checker's acquisition
- instruct the person being examined about his/her rights and obligations.
The inspector is also obliged to present permanent authorization to make a security check upon the request of a person subject to inspection
Goods acquired during a security screening acquisition are immediately returned to the examinee, along with a fiscal receipt documenting the sale of such goods, if such a receipt was issued. Goods may not be returned if, due to their type or specific properties, it is not possible to sell them again. In such a case, the goods may be left with the consent of the examinee at the place of purchase.
If the goods constitute evidence of an offence, fiscal offence, misdemeanour or fiscal transgression, which is subject to detention or seizure, or of being secured on the basis of separate provisions, the goods shall not be returned.
If the object of purchase was a service, it shall not be returned (except when the service has not yet been rendered).
Goods purchased as part of a control acquisition shall be returned to the seller together with the fiscal receipt, if one was issued
If the purchase has not revealed any irregularities, the inspectors only draw up a note,whereas if irregularities have been detected, a protocol is drawn up. The protocol is drawn up in two identical copies, one of which is given to the inspected person.
It should be noted that the activities performed by inspectors after detecting irregularities will be quite time-consuming because they are subject to the provisions of the KAS Act, according to which the documentation of the activities performed requires sketches, copies, films, photographs or sound recordings.
Expenses for check acquisition are covered by the check acquisition fund. Money for this fund is provided in the national budget. The law does not stipulate any minimum or maximum value of the purchase, so the described control technique may be applied both to goods and services of low value, as to those of higher value.