Voluntary disclosure means that a taxpayer notifies the tax authority that he or she has not fulfilled a tax obligation, and the main purpose of such notification is to avoid negative consequences on the part of tax authorities (e.g., fine or imprisonment) for a tax offence. However, it does not protect against the obligation to pay arrears and interest.

According to the Ministry of Finance explanation, voluntary disclosure may also be filed by the entrepreneurs who have not fulfilled their tax obligation regarding tax scheme reporting (MDR) or transfer pricing (TPR-C and TPR-P).

How and to who shall voluntary disclosure for MDR and TPR be made to?

Voluntary disclosure for MDR and transfer pricing, can be filed by taxpayers/entrepreneurs who have not fulfilled their obligation and have not provided information regarding:

• information on tax schemes MDR,
• TPR-C and TPR-P transfer pricing information
• notifications on the obligation to provide information on the group of entities CBC-P,
• information on a group of entities CBC-R.

Voluntary disclosure should be made in writing on paper or electronically using the e-PUAP box of the relevant tax office or the e-Tax Office service at podatki.gov.pl, or orally for the record.

Voluntary disclosure shall be addressed to the competent head of the tax office serving the taxpayer/entrepreneur who has not fulfilled his/her tax obligation.

For voluntary disclosure to be considered effective one must:

• file it before the tax authority documents the tax offence and summons the taxpayer to fulfil his/her obligation and the relevant circumstances of the offence must be stated as well,
• submit the information to which the voluntary disclosure refers.

Moreover, please note that in order to make voluntary disclosure via the e-Tax Office service one does not need to have an electronic signature, it is enough to log in via login.gov.pl, i.e., a trusted profile, e-ID or electronic banking of one's choice.

See how we can help:

• Transfer pricing
• Tax schemes reporting (MDR)