Monitoring audit
Cooperation and support for the taxpayer in fulfilling tax obligations
Data publikacji: 6/19/2026
Data aktualizacji: 6/19/2026
During the term of the cooperation agreement, the Head of the National Revenue Administration conducts a monitoring audit of the taxpayer. This is the second stage of cooperation within the Cooperative Compliance Programme.
The cooperation process following the execution of the cooperation agreement is conducted on the basis of a periodic individual supervision plan. At this stage, tax agreements may also be concluded.
A taxpayer who enters into a cooperation agreement will be required to fulfil the following reporting obligations, depending on the determined level of reporting risk.
The Taxpayer's reporting obligations arising from the cooperation agreement - text version
- Promptly
- Potentially contentious issues
- Tax benefits
- At the frequency specified in the individual supervision plan
- SAF-T schemas: KR (accounting books), FA (VAT invoices), MAG (warehouse records), WB (bank statements).
- Results of internal and external controls and audits concerning the Internal Tax Control Framework (ITCF) and taxes
- Significant financial, accounting, and legal events
- Significant planned and implemented changes to the ITCF
- Annually
- Annual operational, financial, and tax plans
- Reports on the operation of the ITCF and the implementation of the strategy
- Report on the types of tax and amounts paid in another tax jurisdiction
- Calculation of current and deferred tax in relation to the accounting result
The periodic Individual Supervision Plan (ISP) is a set of planned actions concerning the taxpayer, undertaken by the National Revenue Administration (NRA) and by the parties within a specific timeframe, aimed at verifying the correctness of the taxpayer's performance of the obligations arising from the agreement.
The ISP specifies the frequency and type of planned supervisory activities, which depend on the risk level assessment determined on the basis of information obtained in the course of the preliminary and monitoring (tax) audit, as well as ongoing cooperation under the agreement.
The ISP specifies:
- The deadlines for the fulfilment of regular reporting obligations arising from the cooperation agreement
- The frequency of the fulfilment of reporting obligations arising from the cooperation agreement, taking into account the taxpayer's risk assessment
- Actions undertaken as part of the monitoring audit
- Regular meetings between the parties to the agreement
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