Ministry of Finance published the National Tax Administration Action Plan for the year 2015, where an analysis of the risk areas of tax evasion has been carried out. Tax checks revealed that almost 84% all irregularities concern the tax on goods and services and it is this tax that is at the heart of the bodies verifying the activities of taxpayers. This year, the activity of the tax authorities will significantly target the detection of any anomalies among sectors with the highest degree of risk.
It cannot be concealed that the actions taken to detect and punish participants in this process will also create a number of inconveniences for honest participants in electronics trading.
To one such sub-areas have been classified as a production and trading activity. This sphere is one from the most rapidly growing sectors of the economy today, but due to the activity of unreliable taxpayers, tax authorities have decided to take this sector under scrutiny.
As we can read in the published report, the Ministry of Finance fears the phenomenon of VAT fraud using the mechanism of the so-called tax carousel. Significant reductions in the tax on goods and services resulting from such illegal activities require increased efficiency in the detection of infringements by the tax administration.
Moreover, steps have already been taken to achieve the objectives. Ministry of Finance by letter dated 26 January 2015 informs of joint action by the authorities of Tax Control, Border Guard and Customs Service, which is responsible for the efficient detection of VAT fraudsters.
As part of an operation with the code name ‘Jabłuszko’ (a name inspired by Apple products, which are often the subject of fictitious transactions), a detailed document is provided to the trader requesting a refund of VAT on export goods.
Furthermore, the audit is intended to verify travel documents requesting reimbursement of the tax on the acquisition of electronics under the TAX FREE procedure. These studies are also part of an interministerial agreement on combating economic crime.
According to the Ministry of Finance data, it is already conducted over 500 proceedings in this area, depletion has been estimated at order value 3,500,000,000 PLN, and in ongoing proceedings, funds of approx. 500,000,000 PLN. We can expect that the Fiscus will not stop there.
It cannot be concealed that the actions taken to detect and punish participants in this process will also create a number of inconveniences for honest participants in electronics trading. The Ministry ensures that any activity will be focused on companies that have the right to carry out control activities, but in the face of the vast amount of fraud in the field of tax on goods and services, the fight against fraud may also affect reliable entrepreneurs as well as sectors adjacent to the electronics trade.