The provisions on reporting tax schemes in force since 1 January 2019 impose certain obligations on promoters in relation to the arrangements that were implemented as early as 2018.
The deadline for reporting tax schemes is 30 June 2019:
- cross-border, for which the first activity related to their implementation was performed after 25 June 2018,
- in relation to which the first activity related to their implementation was performed after 1 November 2018.
The Promoter therefore provide the Head of the National Tax Administration with information on such a tax scheme by 30 June 2019.
The Promoter is a natural person, a legal entity or an organizational unit without legal personality, which prepares, offers, makes available or implements the agreement or manages the implementation of the agreement. In particular, the promoter may be a tax advisor, attorney, legal advisor, bank or other financial institution employee advising clients, even if the entity does not have a place of residence, registered office or management in the territory of the country. Regardless of this, a promoter can also be any person who develops, offers or makes available a tax scheme. It should be noted that a promoter may be not only an external advisor, but also a company belonging to a capital group that has made the agreement available to other companies in the group.
Obligation to report tax schemes implemented in 2018 (after the limit dates indicated above) may also apply to the beneficiaries. The beneficiary shall provide the Head of the National Fiscal Administration with the information about the tax scheme by 30 September 2019, if he has not been informed by the promoter about the number of the tax scheme or if the tax scheme does not yet exist in the number of the tax scheme (and the beneficiary has not been informed about this fact in writing) or has been informed about the obligation to provide information about the tax scheme other than the standardized one.
Finally, it should be recalled that the obligation to report tax schemes implemented or made available after 1 January 2019 arises within 30 days of the date of implementation or making available.
Author: Karolina Ostapiuk – Tax Consultant