On 9 April 2019, a meeting of the Working Group for the support of entrepreneurs was held in the Ministry of Finance. The leading theme was an oppressive practice of instituting fiscal penal proceedings in the last days before the expiry of the limitation period for tax liabilities in order to suspend them.
Piotr Dziedzic, Director of Department for Combating Economic Crime, pointed out that most of the reported cases were preceded by investigations, also conducted by the prosecutor, which justified instituting of tax proceedings. The session of the Group was attended by the Deputy Spokesman of the Small and Medium-Sized Entrepreneurs, Jacek Cieplak, who pointed out cases of instrumental treatment of entrepreneurs.
The discussion also covered VAT carousels. Minister Cybulski announced a change in the system’s approach to taxpayers; the Ministry of Finance has access to analytical tools and will be able to notify taxpayers that due to the industry or type of operated business, they operate in a group of entrepreneurs characterised by increased risk. Having such information, the entrepreneurs will be able to take proper steps with due diligence, e.g. by introducing appropriate procedures. The system will be presented by the Ministry of Finance at the beginning of May.
Izabella Żyglicka, Spokeswoman of the Regional Chamber of Commerce and Industry, emphasised that current knowledge and tools are often applied to entrepreneurs, but to situations that happened a few years ago, expecting that entrepreneurs took appropriate actions in that regard back then. For example, for economic events from a few years ago, officials apply requirements that are expected from entrepreneurs nowadays, when everyone possesses knowledge about VAT carousels and the way they are organised – what in the Spokeswoman’s opinion is unacceptable. Minister undertook to issue a Statement to officers of National Revenue Administration subordinate to him, drawing their attention to this problem.