Until now the tax law gave inspectors the right to demand that books be made available, that copies, photocopies, extracts and printouts of them be prepared, and also that data downloaded in electronic form be documented (cf. Article 286 of the Tax Law). An unjustified refusal by the taxpayer could be regarded as obstructing a tax inspection. The tax authorities could not, in principle, independently request such materials in a manner other than as a tax inspection, hence for the needs of tax proceedings the evidence from books of account had to be provided by the taxpayer (the authorities sometimes made the outcome of the proceedings dependent on such evidence being presented). There was a similar problem with verification actions, particularly cross-checks, where the authorities’ right to request data in electronic form could be called into question.
As of 1 July 2016 the tax authorities will be able to request that all or some books of account and accounting evidence kept with the use of computer programmes be provided in electronic form, both under inspection proceedings and in the course of tax proceedings and cross-checks. Such data would be provided with the aid of electronic communication means or on computer data media in a form prescribed by law, i.e. in an electronic form corresponding to a logical structure, which will soon be published in the Public Information Bulletin. The need to introduce regulations in this respect stems from increasingly frequent cases of abuse, especially in connection with VAT refunds concerning intra-Community transactions. The obligation to provide data in such a form will not apply to all taxpayers. Provisional regulations state that in the period from 1 July 2016 to 30 June 2018 small and medium-sized companies will be able to provide data in such a form, so it seems that they will not have the obligation to do so in that form. However, the regulations do not state in what other manner they should discharge their new obligations to present data electronically, since no exemptions have been provided for in this respect. It would seem that in the cross-over period those taxpayers will be able to make data available in an any particular electronic form (xls or PDF file), or make their books available in the previous form (providing books for inspection, printouts).
Doubts could also be raised over referring exclusively to small and medium-sized companies, without taking micro-companies into account. It is obvious that on the basis of the Act on Freedom of Economic Activity each micro-company will, without any problems, meet the conditions for being a small company, and a small company in turn will meet the conditions for being a medium-sized company. However, it is hard to find justification for the legislator’s carelessness if he refers to other acts of parliament incompletely, instead of stating unequivocally what group of taxpayers is involved – a company which at least in one of the past two financial years has employed less than 250 people and achieved a net turnover from the sale of goods, products and services as well as financial operations not exceeding the zloty equivalent of 50 million euros or a total amount of balance sheet assets not exceeding the zloty equivalent of 43 million euros.