podatki.gov.pl - Cooperative Compliance Programme (CCP)

Cooperative Compliance Programme (CCP)

Basic information about the Cooperative Compliance Programme: the values it is based on, applications, stages.

Data publikacji: 6/19/2026
Data aktualizacji: 10/5/2026

Stages of the Cooperation Programme

Application to the programme

Submission of the taxpayer's willingness to participate in the Cooperative Compliance Programme 

Preliminary Audit

Assessment of the fulfilment of tax obligations and the Internal Tax Control Framework (ITCF)

Conclusion of the cooperation agreement

Establishing transparent cooperation based on mutual trust and understanding

Monitoring audit

Cooperation and support for the taxpayer in fulfilling tax obligations

Key benefits

Benefits of joining the Cooperative Compliance Programme

See what you can gain by joining the Cooperative Compliance Programme

Tax agreement

An opportunity to run a business in a calmer and more predictable manner thanks to a partnership with the NRA

Additional information important for the taxpayer

Register of taxpayers in the Cooperative Compliance Programme

List of entities with which the Head of the National Revenue Administration has concluded a cooperation agreement

Internal Tax Control Framework (ITCF)

Information regarding the ITCF

Functioning of the Cooperative Compliance Programme

Information on tax consultations and the evaluation of the CCP pilot

Questions and answers

Answers to the most frequently asked questions related to the implementation of the Cooperative Compliance Programme

Documents

Documents related to the Cooperative Compliance Programme

Ustawienia prywatności