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HWW Hewelt Wojnowski Lindner i Wspólnicy
Tax

VAT due diligence procedure

For companies that want a documented procedure for verifying business partners and VAT transactions, and for entities whose input VAT deduction depends on demonstrating that reasonable verification steps were taken.

Request a quote +48 22 100 42 24
Fee
from 1 400 EUR net
Prices are net, in EUR. VAT depends on your status and place of establishment.

You can order this service directly, without a prior consultation. We confirm the scope and the fee before we start.

Request a quote Book a consultation first
A consultation is optional. To discuss your matter with a lawyer first, you can book a consultation for PLN 600 net + VAT. If you then order the work, its cost is credited against the project fee.

Before we start, we agree and confirm the scope and the fee. The price is indicative and does not constitute an offer within the meaning of the Polish Civil Code.

What it includes

  • Design of a procedure for verifying business partners and their VAT status
  • Standards for documenting transactions and reviewing incoming invoices
  • A procedure for checking VAT numbers and collecting the required evidence
  • Training for the team that will apply the procedure day to day

What the price does not include

  • Ongoing supervision over the use of the procedure (advisory work billed separately)
  • Audit of transactions already settled (a separate review service)
  • Representation before the tax authorities

What you receive

  • A documented VAT due diligence procedure matching the practice expected by the tax authorities
  • Document templates and checklists ready for use
  • A team trained in applying the procedure to VAT transactions
How it works

How the procedure is implemented

The procedure is a set of documents and a template of steps that employees follow for each VAT transaction. Four stages.

  1. Operational analysis

    We map the VAT transaction types the company carries out and identify the points of risk in them.

  2. Procedure design

    We draft the rules for verifying partners, reviewing invoices and documenting each transaction.

  3. Templates

    We prepare checklists, document templates and written guidance for the team.

  4. Training and launch

    We train the staff concerned and put the procedure into the company operating process.

Why a due diligence procedure matters

A VAT due diligence procedure is the documented set of steps a company takes before a transaction in order to verify the other party and the transaction itself. The tax authorities expect a taxable person to show that reasonable steps were taken to identify VAT fraud or to recognise goods subject to special requirements. The procedure reduces the risk of a finding that due diligence was not exercised, and with it the risk of the input VAT deduction being challenged.

Documentation as protection

The procedure does not change the VAT rules, it records that the company acted diligently. Where the authorities raise doubts, the procedure makes it possible to show which verification steps were in fact carried out. A procedure can stay simple for a small company with few transactions, or become detailed for a group with several transaction types, automated systems and a large number of partners.

What the fee depends on

  • Size and operational complexity of the company, including the number of transaction types and partners
  • Degree of process automation, such as accounting systems and integrations
  • Scope of the procedure, whether limited to VAT or extended to transfer pricing documentation

We agree the fee individually, at an hourly rate or as a flat fee, and confirm it before we start.

See also
Tax advice → Corporate law →
Request a quote

To order this service, describe your matter. A consultation is not required. We confirm the scope and the fee before we start.

Information you share in connection with legal assistance is covered by the professional secrecy of advocates and attorneys-at-law under Polish law.

How to start

You can order this service directly or book a consultation first. A consultation is not required to order the service.

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