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Polish Tax Authorities would be able to pursue debtors abroad – Polish – EU Tax Authorities cooperation

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The set of regulations aimed at improving cooperation between Polish tax authorities and EU countries authorities in the collection of taxes entered into force. Both with respect to taxes due to the Polish budget from foreign entities, as well as those that are due to other EU Member States. This international assistance would be activated when the amount due exceeds 1.5 thousand euro.

 

An additional condition for the initiation of the assistance is that from the date of the first application for assistance has not passed five years from the date of expiry of the taxes due. Passed on October 11th 2013 Act on mutual assistance for the recovery of taxes, duties and other money receivables introduces into Polish law the EU Directive 2010/24/EU concerning the cooperation between the tax authorities of European countries. The exchange of information is available not only for the state budget, but also for the municipal offices, where local taxes are collected. With this provision the administrative fees, fines relating to the overdue payments may also be claimed.

 

In one of the regulations made under the Act the Minister of Finance appointed a fiscal authority responsible for coordinating the cooperation with the foreign tax authorities as the Central Liaison Office. Tax Chamber in Poznan will held this position. Separate regulation define the method of preparation the requests for assistance addressed to the EU, forms for notification and uniform enforcement orders. The assistance requests shall be drawn using a specially designed electronic applications.

 

Legal basis: Act of October 11th and two regulation of November 6th 2013, Journal of Laws of November 6th and 7th, pos. 1289, 1295, 1296