Data publikacji: 6/23/2026
Data aktualizacji: 6/23/2026
If you have any questions regarding the Cooperative Compliance Programme, including the application to conclude a cooperation agreement, please write to the team responsible for implementing the Programme at the following address:program.wspoldzialania@mf.gov.pl.
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Pursuant to Art. 20u of the Act – Tax Ordinance, a taxpayer who has entered into a cooperation agreement is required, among other things, to maintain an effective and adequate Internal Tax Control Framework (ITCF).
The quality of the ITCF is verified, inter alia, as a part of the Independent Tax Function Audit (NAFP) periodically commissioned by the taxpayer.
Please be advised that the assessment of the effectiveness and adequacy of the ITCF within the NAFP should be conducted using the ITCF maturity assessment model published on the website of the Cooperative Compliance Programme.
According to this model, the ITCF is considered effective and adequate starting from level 3 ('defined').
The ITCF maturity assessment model is available at:
/pozostale/program-wspoldzialania-pw/ramy-wewnetrznego-nadzoru-podatkowego-rwnp/
Why is this important?
The method of conducting this ITCF assessment is crucial to the quality and utility of the audit results. The application of a uniform ITCF maturity assessment model ensures the comparability and transparency of the assessment results and mitigates the risk of divergent interpretations.
In practice, this means that an ITCF assessment based on the model is not only an element of reporting within the NAFP, but also a management tool: it allows for the structuring of conclusions, the prioritisation of improvements, and the monitoring of progress in subsequent audit cycles.
The conference "Modern Tax Function – Future, Perspectives, and Challenges" will be held on 21 November 2025 at Kozminski University in Warsaw.
In the era of a changing legal and business environment, ensuring tax security is crucial for the stable operation and development of a company. Active tax risk management is becoming an essential element of professional company management. Tax security increases cost predictability, improves the company's image in the eyes of investors and business partners, and supports building trust in the enterprise's operations. Therefore, the implementation of a mature Internal Tax Control Framework, i.e. a tax compliance system, within the organisation is becoming so important.
The conference will be dedicated to the latest trends in the field of tax management and tax transparency. Participation in the event is an opportunity to exchange experiences between the National Revenue Administration, the business community, experts, and representatives of the academic world. During the conference, participants will have the opportunity to listen to experts and practitioners who will present, among other things:
The conference will be held on 21 November 2025 from 9:00 to 17:00 at Kozminski University in Warsaw, at ul. Jagiellońska 57.
Details of the event, including information on participant registration and the agenda, are available on the website: Modern Tax Function – Future, Perspectives, and Challenges
Participation in the conference is free of charge.
Tax consultations regarding the Internal Tax Control Framework (ITCF) have been concluded.
An ITCF maturity assessment model and Guidelines and best practices regarding the ITCF have been developed.
In October 2024, tax consultations regarding the Internal Tax Control Framework (ITCF) were concluded. As part of these consultations, an ITCF maturity assessment model and Guidelines and best practices regarding the ITCF were developed.
The ITCF maturity assessment model aims to provide objective and reliable information allowing the assessment of its quality level. The objective of the model is also to build taxpayers' awareness regarding the scope of the ITCF and the elements essential for ensuring its effectiveness.
The model defines a path for the gradual development of the ITCF, providing taxpayers with a roadmap for its advancement. The assessment of the ITCF conducted using the model serves as an indication allowing the determination of the maturity level of the supervision over tax matters implemented by the taxpayer, as well as the actions that still need to be taken to improve this supervision.
One of the main objectives of implementing the aforementioned model is to facilitate the process of preparing for and applying to the Cooperative Compliance Programme. This is achieved by enabling the taxpayer to conduct an objective self-assessment of the ITCF maturity level, as well as by ensuring transparency in the rules of its assessment and clearly defining the minimum requirements regarding the quality of the framework that should be met by a Programme participant.
A five-level maturity scale has been introduced in the model (levels: 1 ad hoc, 2 initial, 3 defined, 4 managed, 5 conscious/optimised).
This model can be applied not only by an entity applying to the Cooperative Compliance Programme but also by any enterprise that wishes to assess and develop the ITCF within its organisation.
Guidelines and best practices regarding the ITCF complement the Guidelines on the Internal Tax Control Framework and the ITCF maturity assessment model.
The objective of this document is to present guidelines and best practices for the implementation and functioning of individual elements of the ITCF.
The guidelines and best practices presented in the document constitute only examples of possible solutions, referring both to the 3rd level of ITCF maturity and higher levels. Therefore, they should not be interpreted as a standard or a checklist of solutions required for implementation by organisations applying to the Cooperative Compliance Programme.
In June 2023, tax consultations regarding the Internal Tax Control Framework (ITCF) began. As part of these consultations, a draft ITCF maturity assessment model was developed.
The ITCF is understood as a set of actions and tools ensuring supervision over tax matters. The ITCF, understood in this way, has been implemented in every enterprise. However, the level of its effectiveness and adequacy, and consequently its quality, varies.
The ITCF maturity assessment model, developed as part of the consultations, aims to provide objective and reliable information allowing the assessment of its quality level.
The model defines a path for the gradual development of the ITCF, providing taxpayers with a roadmap for its advancement. The assessment of the ITCF conducted using the model serves as an indication allowing the determination of the maturity level of the supervision over tax matters implemented by the taxpayer, as well as the actions that still need to be taken to improve this supervision.
One of the main objectives of implementing the aforementioned model is to facilitate the process of preparing for and applying to the Cooperative Compliance Programme. This is achieved by enabling the taxpayer to conduct an objective self-assessment of the ITCF maturity level, as well as by ensuring transparency in the rules of its assessment and clearly defining the minimum requirements regarding the quality of the framework that should be met by a Programme participant.
A five-level maturity scale has been introduced in the model (levels: 1 ad hoc, 2 initial, 3 defined, 4 managed, 5 conscious/optimised).
This model can be applied not only by an entity applying to the Cooperative Compliance Programme but also by any enterprise that wishes to assess and develop the ITCF within its organisation. The objective of the model is also to build taxpayers' awareness regarding the scope of the ITCF and the elements essential for ensuring its effectiveness.
The developed ITCF maturity assessment model aims to:
Currently, work is underway to create an application that will facilitate users' interaction with the aforementioned model.
Intensive work is also underway to develop the draft of guidelines and best practices regarding the ITCF.
Planned date of consultation completion – September 2024.
We invite you to participate in the conference "Mutual trust, understanding and transparency. First experiences and prospects of the Cooperative Compliance Programme"
The conference will be a comprehensive debate on the most important topics concerning the Cooperative Compliance Programme. Participants will present conclusions summarising the evaluation study conducted in the years 2021–2023 by Kozminski University. Companies participating in the Cooperative Compliance Programme will share their experiences from their cooperation with the National Revenue Administration to date. Participants will also discuss the possibilities for the Programme's development, including from a European perspective.
The conference will be held on 2 February 2024 at the premises of Kozminski University in Warsaw, at ul. Jagiellońska 57/59.
Forms of participation:
Participation in the conference requires registration via this website: Registration for the conference.
We invite you to participate in the final stage of the evaluation of the Cooperative Compliance Programme. This is the last chance to take part in the survey and anonymously provide the NRA with feedback on the functioning of the Cooperative Compliance Programme.
The conducted surveys serve to support the assessment of the degree to which the objectives and benefits of the Cooperative Compliance Programme are being achieved, the quality of information and knowledge about it, and to determine the expectations and attitudes towards the Programme. Their results constitute a starting point for work on potential changes to the Programme.
Therefore, we encourage you to sign up to participate in the survey on the website of Kozminski University (ALK) – the university responsible for carrying out the evaluation:
Survey concerning the cooperation of the National Revenue Administration with strategic entities
The Ministry of Finance, together with the European Commission, is implementing a project aimed at conducting a professional evaluation of the Cooperative Compliance Programme pilot.
As part of this project, Kozminski University (ALK) – as an independent research institution – is conducting a survey on the cooperation of the National Revenue Administration (NRA) with strategic entities (revenues exceeding EUR 50 million).
Your opinion is very important to us, which is why we cordially invite you to participate in the survey.
The survey is addressed to persons employed in strategic entities who are responsible for the day-to-day fulfilment of tax obligations:
By participating in the survey and expressing your opinion, you have the opportunity to influence the functioning of the tax system. This will contribute to shaping a more harmonious cooperation between the NRA and companies.
You can sign up to participate in the survey on the Kozminski University website: Survey concerning the cooperation of the NRA with strategic entities
The collected contact details will be processed exclusively by Kozminski University for the purposes of carrying out the research project and will not be shared with any other institution. The survey itself is confidential, and its results will be published in aggregate, without the possibility of identifying the respondents.
Providing your contact details does not oblige you to participate in the survey. Participation in the survey is voluntary.
Dear Sir/Madam,
We would like to kindly inform you that in 2022, the Head of the National Revenue Administration signed 6 cooperation agreements with the largest enterprises in Poland:
We would like to thank you for the trust placed in us and we invite other entities to cooperate.
Applications to sign a cooperation agreement with the Head of the National Revenue Administration can be submitted at any time.
If you have any additional questions, please feel free to contact us:program.wspoldzialania@mf.gov.pl
Cooperative Compliance Programme Team.
The conference entitled Tax transparency. Cooperative Compliance Programme – cooperation
and better compliance with tax law regulations was held on 29 November 2022
at the Ministry of Finance at ul. Świętokrzyska 12 in Warsaw.
The conference was a comprehensive debate on the most important topics and key issues concerning the Cooperative Compliance Programme. The conclusions from the evaluation studies conducted by Kozminski University were presented, along with the concept of changes and solutions allowing the National Revenue Administration and taxpayers to undertake joint actions ensuring compliance with tax law, and allowing a larger number of taxpayers to participate in the Programme.
Three panels were held as part of the conference:
The participants of the event included, among others, the Head of the NRA, Junior Inspector Bartosz Zbaraszczuk, Deputy Heads of the NRA – Anna Chałupa and Mariusz Gojny, tax advisors, representatives of the academic world, the revenue administration, and entities with which a cooperation agreement has been concluded.
On 29 March 2022, the Head of the NRA, Magdalena Rzeczkowska, signed a cooperation agreement with the company SIG Sp. z o. o.
Detailed information can be found in the article on the Gov.pl website: The Head of the NRA signed the first agreement under the Cooperative Compliance Programme
On 14 September 2021, a training programme was launched, implemented jointly by the National Revenue Administration, the Directorate-General for Structural Reform Support (DG REFORM), and PwC.
The European Commission, using the so-called Technical Support Instrument, helps EU Member States design and implement reforms. In Poland, the National Revenue Administration (NRA) benefits from the Commission's support. DG REFORM actively supports the NRA, including in the pilot phase of the Cooperative Compliance Programme.
The reform consisting in the implementation of the cooperative compliance programme in Poland requires providing employees with the latest globally available knowledge and skills crucial from the perspective of fulfilling the role of an auditor in the Cooperative Compliance Programme.
DG REFORM, drawing on the experience of PwC experts, will provide the National Revenue Administration with support in the form of a specially designed training programme.
The training programme will be divided into two main parts:In the first part, the programme will cover issues related to managing the change in the approach to the relationship between the NRA and NRA clients. The NRA and PwC will intensively train the team of auditors so that in their relations with clients, they rely on the principles of cooperation and effective communication, where negotiation and effective dispute resolution management are essential skills.
In the second part of the programme, PwC experts will provide NRA auditors with knowledge about the best practices in cooperative compliance applied worldwide, as well as know-how on how to create, use, and assess the Internal Tax Control Framework in audited entities.
The training programme aligns with the strategic priorities of the National Revenue Administration and the Ministry of Finance. In its strategy for 2021–2024, the NRA focuses on a client-centric approach. The taxpayer, as a client of the NRA, is and will continue to be the main point of reference in the coming years. Therefore, it is crucial to equip auditors with appropriate tools so that they can build a new quality of relations between the NRA and its clients. A highly qualified team of auditors will support the activities of entities that have applied to the Cooperative Compliance Programme, as well as co-create an investment-friendly environment in Poland.