Application to the programme
Submission of the taxpayer's willingness to participate in the Cooperative Compliance Programme
Data publikacji: 6/25/2026
Data aktualizacji: 6/25/2026
Preparation and application submission stage
The admission of a taxpayer to the Cooperative Compliance Programme (hereinafter also referred to as the Programme) is preceded by obtaining a positive opinion from the preliminary audit. The preliminary audit is conducted by the Head of the NRA after performing a risk assessment as part of profiling.
During the preliminary audit, the effectiveness and adequacy of the Internal Tax Control Framework (ITCF) and the correctness of fulfilling tax obligations are examined.
The course of the examination process prior to signing the cooperation agreement is presented below from the perspective of the entity applying to the Programme, starting from the stage of preparing to submit an application to conclude a cooperation agreement.
Mapa procesu – proces weryfikacji gotowości podjęcia przez podatnika współpracy w ramach Programu Współdziałania
- Przygotowanie do złożenia wnioski
- Złożenie wniosku
- Współpraca w toku profilowania
- Narada otwierająca audyt wstępny
- Autoprezentacja podatnika
- Ankiety i wywiady
- Badanie systemów IT
- Analiza danych i testy audytowe
- Ocena gotowości przystąpienia do programu współdziałania
- Realizacja zaleceń
- Podpisanie umowy o współdziałanie
Profiling stage
The profile is prepared in order to obtain knowledge about the business activity conducted by the taxpayer and the resulting risk that may impact the fulfilment of tax obligations. It constitutes a basis for the NRA to understand the specific nature of a given taxpayer and for the further individualisation of cooperation with them within the Programme. The Taxpayer's profile is developed after the submission of an application to conclude the agreement and is updated in the course of cooperation.
Information necessary for carrying out the tax risk management process, derived from a broad spectrum of data about the entity from various sources, is gathered in the profile. This information pertains to the business profile, organisational structure, sources of financing, track record of fulfilling tax obligations, as well as commercial and market information (market trends, planned changes within the enterprise).
Based on the gathered information, areas for improving compliance with tax regulations are identified.
The Handbook was developed in the course of tax consultations, which aimed to work out a common approach with stakeholders regarding the key elements of the Programme, i.e.:
- The Internal Tax Control Framework, the effectiveness and adequacy of the implementation and functioning of which are to be assessed before signing the agreement between the taxpayer and the Head of the National Revenue Administration, as well as during its term.
- The principles of the tax audit and the independent audit of the tax function.
- The principles of cooperation after signing the cooperation agreement:
- Podręcznik dla uczestnika Programu Współdziałania (PDF, 1206 kB)
- Załącznik nr 1 - Otwarty katalog przykładowych ryzyk (PDF, 914 kB)
- Załącznik nr 2 - Praktyczny poradnik w zakresie metod doboru próby (PDF, 1146 kB)
- Załącznik nr 3 - Wzór umowy o współdziałanie (PDF, 513 kB)
- Załącznik nr 4 - Otwarty katalog zdarzeń podlegających raportowaniu w PW (PDF, 532 kB)
As a result of a positive preliminary assessment of the taxpayer, a meeting of the parties is organised, which aims to discuss mutual expectations and the current situation. On the basis of the taxpayer's profile, the identified tax risks and their assessment are discussed, along with a proposal for the scope of the examination within the preliminary audit.
Pending contentious cases of the taxpayer are also discussed at the meeting, as well as possible actions to be taken in order to quickly conclude these cases.
At this stage, the taxpayer may withdraw from participation in the Cooperative Compliance Programme. On the other hand, if the taxpayer accepts the NRA's expectations and the preliminary scope of the audit, the next stage begins, i.e. the preliminary audit. A positive opinion from the preliminary audit is a prerequisite for concluding the cooperation agreement.
Text transcript for the video on the podatki.gov.pl website concerning the Cooperative Compliance Programme.
Permanent elements: In the top left corner, the inscription: The Cooperative Compliance Programme brings benefits to entrepreneurs. In the bottom right corner, the logo of the National Revenue Administration and the subscribe option. The KAS (NRA) logo is white on a red background. The letters "K" and "S" are on the same level, the letter "A" is half the height of the letter "K" lower. The logo is also visible in the top left corner before playing the video and when playing the video on podatki.gov.pl.
Scene No. 1:
Text on screen: The Cooperative Compliance Programme is a new form of cooperation between the National Revenue Administration and selected taxpayers.
(4th second)
In the centre, a figure of a standing man with a short beard, in a navy blue suit
without a tie, holding a tablet in his hand, with his face turned towards the tablet. In the background, the outline of a lightbulb.
Scene No. 2:
Text on screen: Based on: mutual trust, transparency, and understanding.
While the inscription is displayed on the screen, figures of a man and a woman appear; they are facing each other, intending to shake hands in greeting. The man and woman shake hands. In the background, figures can be seen in a large, glass-walled building. (6th-11th second).
Scene No. 3:
Text on screen: This is a change in the relationship between taxpayers and the National Revenue Administration. Traditional control is replaced by cooperation in an atmosphere of open dialogue. In the background, a line with two text boxes is displayed; in the first one there is a lightbulb, and in the second one there are lines symbolising text.
(12th-20th second)
A view of the Old Town in Warsaw in the evening, with Sigismund's Column in the centre, and the Royal Castle on the right.
Scene No. 4:
Text on screen: Thanks to cooperation based on understanding mutual needs, taxpayers increase the correctness of fulfilling tax obligations, while simultaneously limiting tax risk.
(21st – 31st second)
A man in a black suit and glasses, with grey hair and a beard, and a woman dressed in a white blazer over a black-and-white blouse appear on the screen. They are sitting at a desk, looking at a laptop screen. After a moment, the woman picks up a phone and explains something to the man. On the right side of the screen, there is a small plate with a sandwich, on the left, coffee, and behind the laptop, a glass of orange juice. In the background, the windows and ceiling of an office space.
Scene No. 5:
Text on screen:
Key benefits for enterprises include, inter alia:
- certainty and security in the area of taxes (this enumeration follows a colon; three red dots, against which a dollar symbol on the red background of a legal document appears consecutively)
- an individual approach and faster contact with the National Revenue Administration
(the inscription appears after a symbol of an empty white speech bubble on a red background with space for text, which symbolises a conversation) - the absence of proceedings under the Penal Fiscal Code for specified periods (the enumeration follows a symbol of a white "calendar" on a red background).
A man in a navy blue suit (sitting at a desk) and a woman
in a light blue shirt and elegant dark trousers appear on the screen. She is standing on the left and showing
him something on a laptop screen. In the background, an office space can be seen.
(33rd – 44th second)
Scene No. 6:
Text on screen:
It is also worth joining the Cooperative Compliance Programme due to numerous tangible benefits, such as:
- no interest (preceded by a red circle with a crossed-out white percentage symbol)
- no minimum CIT (before the text, a red circle with a crossed-out banknote, coins, and a white right-pointing arrow)
- priority processing of tax refunds (before the text, a red circle with a white rosette)
- accelerated processing of tax settlements (before the text, a red circle with a clock symbol, whose frame is made of a right-pointing arrow, symbolising the passage of time).
In the background, a bird's-eye view of a city in the evening appears.
(45th second – 1:00 minute)
Scene No. 7:
Text on screen: Open up to a new dimension of cooperation with the National Revenue Administration today.
The logo of the Cooperative Compliance Programme is displayed on the screen. The logo consists of the inscription: Program (white letters) Współdziałania (red letters) and a top-down view of 4 people (two in grey, two in red) sitting at a white round table.
Text on screen: You can find more information at: podatki.gov.pl/program-wspoldzialania/
Write to us: program.wspoldzialania@mf.gov.pl
In the background, skyscrapers in Warsaw can be seen in the morning, with the Palace of Culture and Science on the right.
(1:01 – 1:13 minute)
Scene No. 8:
Text on screen: The project is funded by the European Union via the Technical Support Instrument and implemented by the European Commission / The European Commission logo, a blue flag and 12 gold stars.
(1:13 – 1:21 minute)
END OF AUDIO DESCRIPTION