Since 2021, taxpayers whose year-end revenue exceeded the equivalent of €50 million (the amount is converted to the Polish zloty according to the average euro exchange rate announced by the National Bank of Poland on the last business day of the year) and tax capital groups, regardless of the amount of revenue earned, are required to prepare and publicly disclose information on the implemented tax strategy for the finished tax year.
Taxpayers obligated to submit information on the implemented tax strategy must provide their relevant head of the tax office with the link to the website where this information is published.
Preparing information on the implemented tax strategy is mandatory - failure to comply may result in severe financial penalties.
To have confidence in preparing thorough information on the implemented tax strategy, it is imperative to start by assembling tax procedures which should be in the company. The next step is preparing information regarding this subject to be published on the website.
By not complying with the obligation to submit tax strategy information, the taxpayer becomes subject to a penalty of up to PLN 250,000.
Information on the implemented tax strategy should be published on the company's website. By the end of the year, obligated entities are required to send a link to the website where this document is located to their relevant head of the tax office.
No, there is no established document which can be used as a template. By not disclosing adequate information, we run the risk of being charged with a failure to comply with obligations. By disclosing too much, we may draw the attention of tax authorities and urge inspections in the revealed areas of risk. That is why it’s worth contacting specialists who will provide assistance in preparing the document.