Dochowanie należytej staranności na gruncie VAT w dobie cyfryzacji
Due diligence in the field of VAT in the age of digitization

Author(s): Dariusz Strugliński
Subject(s): Politics / Political Sciences, Economy, Public Administration, Public Finances, Fiscal Politics / Budgeting, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego w Poznaniu
Keywords: należyta staranność;podatnik;cyfryzacja;organy podatkowe;oszustwa VAT;pandemia COVID-19;
Summary/Abstract: Purpose: The purpose of this chapter is to present the possibilities of using IT tools and databases by a taxpayer exercising due diligence. The most important circumstances that will be taken into account by tax officials in the assessment of entrepreneurs’ activities in VAT settlements are presented in the document Methodology for assessing due diligence by buyers of goods in domestic transactions, which is why this document is presented in this chapter. Selected IT tools and databases are also discussed useful in verifying contractors and transactions. Design/methodology/approach: To achieve the purpose, the documents published by the Ministry of Finance was used. In addition, information available on the Internet about search engines and databases was used. Information obtained during various meetings and trainings with taxpayers was also used. Findings: Based on the analysis, it can be concluded that the taxpayer can verify the contractor and partly the transaction using publicly available databases and IT tools. For a taxpayer who wants to exercise due diligence, it is useful to know the Methodology and know about the available sources of information and how to use them.

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