Poland announces: the tax office will be allowed to check the taxpayer at any time

The draft regulations state that the new regulations will be devoted to the entire new Chapter 1b of the Act of November 16, 2016, on the National Revenue Administration. In the future, and after regulations come into force, inspection will be allowed practically at any time, and the taxpayer may not even know that the inspection is taking place there.

The verification acquisition will be handled by a person employed in the KAS organizational unit to check whether the taxpayer complies with the obligations from the provisions of the law in the field of recording sales at the cash register and issuing a receipt to the buyer. Therefore, it is an as-is checkout.

This instrument is implemented regarding importance in the fight against tax fraud.

The checker may be purchased by a KAS officer who has an official ID card and a permanent authorization issued by the head of the competent office. It is worth noting that the authorization should contain certain specific elements, such as the date and place of issue, designation of the authority, legal basis, indication of the seller, and the signature of the person granting the authorization. If any item is missing, the authorization should be considered invalid, as well as the verification performed. The authorization shall be presented on demand of the inspected entity. Importantly, however, the officer is not required to present an ID before the start of the inspection. Therefore, he may perform a provocation and only prove himself after the fact.

After purchasing the verifier, the inspector is obliged to immediately present the identity card, inform about the purchase of the verifier and instruct the inspected person about his rights and obligations.

As a rule, after the purchase, the tax authorities return the goods to the seller together with the fiscal receipt, unless, due to the type and properties, it is not possible to re-sell the goods. Then, with the consent of the inspected goods, they may be left in the place of their purchase. Only in the case when the object of purchase constitutes evidence of a crime or a fiscal offense, the return thereof is waived. This means that officers purchase on behalf of the Treasury and then return the goods. Meanwhile, the officer will make a fictitious purchase, and all costs related to this purchase will be borne by the entrepreneur. Interestingly, the provisions of the Polish Order oblige the inspected person to accept the returned goods, a fiscal receipt and return the payment received for the returned goods. Therefore, the regulations regarding the non-possibility of return after purchase will not function in practice. In the case of services, as a rule, they are not returnable if they have been made.