Who the reporting review is for
The review is useful for businesses that want to know whether a particular transaction calls for a filing. It matters above all before a restructuring, a merger, a transfer of assets or a new financing structure is finalised. The assessment gives a clear answer: whether the duty to report to the Head of the National Revenue Administration (Szef KAS) applies and what has to be reported.
Why the review comes before the procedure
The review and the tax scheme procedure are two different services. The review assesses whether specific transactions carry the features of a reportable scheme and is performed on a selected set of events. The procedure is a permanent system for identifying, classifying and reporting schemes across the whole organisation. A business usually starts with a review of the specific transactions, and considers the procedure later, where the risk proves significant.
Price and scope
The fee starts from EUR 1000 net and covers, as an example, an assessment of up to a few transactions or events against the reporting duty. A larger number of transactions, a complex structure or a deeper analysis of the scheme features raises the price, and we confirm the fee before the work starts.