Free online invoicing software
with KSeF support
Are you worried about fiscal-penal consequences because of unpaid taxes or a failure to file a tax return? You have a chance to avoid a severe penalty – you can submit a so-called voluntary disclosure without leaving home. Submitting a voluntary disclosure does not release you from your obligations toward the head of the tax office (or customs and tax office), but it may protect you from an unexpected loss of money. How do you submit a voluntary disclosure electronically? We explain how to do it and who may use this procedure.
How to submit a voluntary disclosure electronically? Step-by-step procedure.
First, sign in to the tax office portal, here:
https://www.podatki.gov.pl/e-urzad-skarbowy/
Click “e-Tax Office – sign in”.
.jpg)
Select the sign-in method, “Login.gov.pl”. You can sign in in three ways: with a trusted profile, an electronic ID card, or online banking.
Once you are in your account, select “Submit a document”.
Subscribe to our newsletter
Leave your email address and receive guides supporting your business’s growth once a week
Then click “Notification of the commission of a prohibited act (voluntary disclosure)”.
Submitting a voluntary disclosure – what should you know?
You can submit a voluntary disclosure at any time, but it must be considered effective for you to avoid a penalty. You cannot submit a voluntary disclosure if:
• The tax authorities already have documented evidence that you committed a tax offence or fiscal crime;
• The relevant authorities have already begun official proceedings in your case;
• You have received a summons in connection with a tax offence or fiscal crime;
• There is evidence that you induced another person to commit a tax offence or fiscal crime;
• You organised a group (or association) for the purpose of committing a fiscal crime.
If you submit a voluntary disclosure – that is, voluntarily report the commission of a prohibited act – and fulfil the obligations that still rest on you, the head of the tax office may refrain from imposing the penalty. Remember to describe precisely which prohibited act is involved, provide important details of the circumstances in which it was committed and, just as importantly, fulfil your outstanding obligations (especially paying any amounts you owe).
Interested in this article? Explore our services and see how we can help:
Our specialists can help you put this knowledge into practice.
Interested in this article?
Enter your email address and once a week you will receive practical materials and tips to help you grow your business.
Book a free consultation
Grow your business with accounting combined with advisory services:
or
