Obowiązkowe raportowanie schematów podatkowych krajowych i międzynarodowych

Wdrożenie Dyrektywy UE (DAC6)

Z początkiem 2019 r. w Polsce wprowadzono obowiązkowe raportowanie schematów podatkowych, w oparciu o regulacje wynikające z Dyrektywy Rady UE 2018/822.

Polskie przepisy dotyczące raportowania schematów podatkowych mają znacznie szerszy zakres w porównaniu z Dyrektywą: obowiązek raportowania obejmuje nie tylko transgraniczne schematy podatkowe, ale również krajowe schematy podatkowe, ponadto w odniesieniu do schematów krajowych raportowaniu podlegają także schematy obejmujące podatek VAT.


Czynności podlegające obowiązkowemu przekazaniu informacji o schematach podatkowych

W Polsce obowiązkowemu raportowaniu podlega uzgodnienie, które może mieć wpływ na podatek oraz posiada wskazane w przepisach cechy rozpoznawcze, bądź dodatkowo spełnia kryterium głównej korzyści.

Przez kryterium głównej korzyści rozumie się osiągnięcie korzyści podatkowej w przypadku, gdy podmiot działający rozsądnie i kierujący się zgodnymi z prawem celami innymi niż osiągnięcie korzyści podatkowej mógłby zasadnie wybrać inny sposób postępowania.


Obowiązek przekazania informacji o schematach podatkowych

Raportowaniu podlegają transgraniczne schematy podatkowe. W przypadku krajowych schematów podatkowych są one raportowane tylko wtedy, gdy spełnione jest kryterium kwalifikowanego korzystającego tzn.:

  1. przychody lub koszty korzystającego, albo wartość aktywów tego podmiotu przekroczyły 10 mln euro, lub
  2. uzgodnienie dotyczy rzeczy lub praw o wartości rynkowej przekraczającej 2,5 mln euro, lub
  3. korzystający jest podmiotem powiązanym z podmiotami, których przychody / koszty / wartość aktywów przekroczyły 10 mln euro.

Krajowe schematy podatkowe nie są również raportowane, gdy korzystający jest stroną umowy o współdziałanie zawartą z polską administracją skarbową.


Podatki, których dotyczy obowiązek raportowania

Każdy rodzaj podatku, z wyjątkiem ceł, ale w przypadku transgranicznych schematów podatkowych – każdy rodzaj podatku z wyjątkiem VAT, podatku akcyzowego i cła.


Podmioty obowiązane do przekazania informacji o schematach podatkowych

W pierwszej kolejności obowiązany do raportowania jest   promotor, tj. podmiot, który opracowuje, oferuje, udostępnia, wdraża lub zarządza uzgodnieniem.

Gdy nie ma promotora, bądź promotor nie przekaże informacji o schematach podatkowych (np. ze względu na obowiązek zachowania tajemnicy zawodowej), obowiązek ten przechodzi na korzystającego tj. podmiot, któremu udostępniono, lub wdrożono uzgodnienie, bądź osoba, która jest przygotowana do wdrożenia lub dokonała wdrożenia uzgodnienia.

W przypadku gdy promotor lub korzystający zlecili podmiotowi trzeciemu czynności związane ze wsparciem uzgodnieniu (wspomagający), a nie przekazali mu numeru rejestracyjny schematu podatkowego (numer ten świadczy o wcześniejszym zaraportowaniu tego schematu) podmiot ten jest również zobowiązany do raportowania.


Termin na przekazanie informacji o schematach podatkowych

Promotor i korzystający, co do zasady, mają 30 dni na przekazanie informacji o schematach podatkowych.

Wspomagający ma 5 dni roboczych od dnia, w którym dowiedział się lub powinien był się dowiedzieć, że uzgodnienie może być schematem podatkowy. 

Raportowaniu podlegają:

  • transgraniczne schematy podatkowe, w odniesieniu do których pierwsze działanie związane z ich realizacją zostało wykonane po dniu 25 czerwca 2018 r;
  • krajowe schematy podatkowe, w odniesieniu do których pierwsze działanie związane z ich realizacją zostało wykonane po 1 listopada 2018 r.


Procedura wewnętrzna

Podmioty działające w charakterze promotorów, u których przychody lub koszty przekroczyły w poprzednim roku obrotowym 8 mln zł, są obowiązane posiadać procedurę wewnętrzną przeciwdziałającą niewywiązywaniu się z obowiązku raportowania.


Sankcje

Niezgłoszenie, niepełne lub spóźnione zgłoszenie informacji o schematach podatkowych stanowi przestępstwo skarbowe podlegające karze grzywny do prawie 25 mln zł (czyli prawie 5,5 mln EUR). Istnieje możliwość uzdrowienia tej sytuacji.

W przypadku braku procedury wewnętrznej, kara administracyjna wynosi do wysokości 10 mln zł. 


Zakres zgłoszenia

Zgłoszenie informacji o schematach podatkowych należy złożyć drogą elektroniczną, zgodnie z udostępnioną przez organy podatkowe strukturą logiczną. Zgłoszenie zawiera dane osobowe  przekazującego informację lub korzystającego oraz innych uczestników oraz informacje o schemacie podatkowym.


Informacje w zeznaniach podatkowych

Zgłoszone informacje o schematach podatkowych muszą ponownie być zgłoszone przez korzystającego wraz z ich numerami rejestracyjnymi, w terminie złożenia przez niego deklaracji podatkowej, odnoszącej się do okresu, którego dotyczy uzgodnienie.


Cechy rozpoznawcze spełniające kryterium głównej korzyści

Obowiązek zachowania poufności (A1)

odnośnie sposobu, w jaki uzgodnienie pozwala na uzyskanie korzyści podatkowej

Success fee (A2)

  • dla Promotora, której wysokość uzależniona jest od wysokości korzyści podatkowej wynikającej z uzgodnienia.
  • dla Promotora, uzależnione od uzyskania korzyści podatkowej wynikającej z uzgodnienia.

Ujednolicona dokumentacja (A3) 

Uzgodnienia opierają się na ujednoliconej dokumentacji, która nie wymaga istotnych zmian w celu wdrożenia schematu u więcej niż jednego korzystającego.

Współpraca z promotorem (A4) – warunek nie przewidziany przez Dyrektywę

Korzystający zobowiązał się, że w przypadku wdrożenia uzgodnienia będzie współpracował z promotorem, który udostępnił uzgodnienie, albo zapłaci promotorowi wynagrodzenie lub odszkodowanie.

Faktyczne respektowanie uzgodnień dotyczących Success fee (A5) – warunek nie przewidziany przez Dyrektywę

Promotor lub korzystający faktycznie respektują co najmniej jedno z zobowiązań wskazanych w A2

Rozsądnie działający promotor lub korzystający (A6) – warunek nie przewidziany przez Dyrektywę

Na podstawie istniejących okoliczności należy przyjąć, że rozsądnie działający promotor lub korzystający, chcieliby, żeby co najmniej jedno z  zobowiązań wskazanych w A1 lub A2 było faktycznie respektowane.

Zakupy ze stratą (B1)

Nabycie spółki przynoszącej straty w celu wykorzystywania strat takiej spółki w celu zmniejszenia zobowiązań podatkowych.

Zmiana kwalifikacji dochodów (B2)

Dochodzi do zmiany kwalifikacji dochodów (przychodów) do innego źródła dochodów (przychodów) lub zmiany zasad opodatkowania, których skutkiem jest faktycznie niższe opodatkowanie, zwolnienie lub wyłączenie z opodatkowania.

Transakcje okrężne ( B3)

Czynności prowadzą do okrężnego obiegu środków pieniężnych poprzez zaangażowanie podmiotów pośredniczących niepełniących istotnych funkcji gospodarczych, lub działań, które wzajemnie się znoszą lub kompensują.

Transgraniczne płatności do podmiotów powiązanych

które mają rezydencję podatkową w państwie,  gdzie:

  • nie nakłada się podatku dochodowego od osób prawnych lub pobiera się podatek dochodowy od osób prawnych według stawki zerowej lub stawki mniejszej niż 5% (C1b)i),
  • płatności te korzystają z całkowitego zwolnienia lub objęte są preferencyjnymi zasadami opodatkowania (C1c).


Cechy rozpoznawcze niespełniające kryterium głównej korzyści

Transgraniczne płatności do podmiotów powiązanych

które:

  • nie są rezydentami podatkowymi w żadnym z państw (C1a),
  • są rezydentem podatkowym w kraju stosującym szkodliwą konkurencję podatkową, wymienionych w polskich przepisach lub w unijnym wykazie (C1b)ii).

Wielokrotne odpisy amortyzacyjne (C2)

Od tego samego środka trwałego lub wartości niematerialnej i prawnej dokonywane są odpisy amortyzacyjne w więcej niż jednym państwie.

Unikanie podwójnego opodatkowania (C3)

Ten sam dochód lub majątek korzysta z metod mających na celu unikanie podwójnego opodatkowania w więcej niż jednym państwie.

Różnice w wycenie przenoszonych aktywów (C4)

Przenoszone są aktywa i określone przez dwa państwa wynagrodzenie z tego tytułu dla celów podatkowych różni się co najmniej o 25%.

Obejście obowiązku raportowania (D1)

o rachunkach finansowych wynikającego z przepisów dotyczących wymiany informacji podatkowych z innymi państwami.

Nieprzejrzysta struktura własności (D2)

Występuje nieprzejrzysta struktura własności prawnej lub trudny do ustalenia jest beneficjent rzeczywisty z uwagi na konstrukcję prawną grupy.

Uproszczenia związane z ustalaniem cen transferowych (E1)

Uzgodnienie wykorzystuje wprowadzone jednostronnie w danym państwie uproszczenie w stosowaniu przepisów związanych z ustalaniem cen transferowych.

Przeniesienie praw do trudnych do wyceny wartości niematerialnych (E2)

Przeniesienie funkcji, ryzyka lub aktywów (E3)

Pomiędzy podmiotami powiązanymi ze znaczącą stratą EBIT spółki przekazującej.


Cechy rozpoznawcze (F) – nie przewidziane przez Dyrektywę, niespełniające kryterium głównej korzyści

Wpływ na odroczony podatek dochodowy (F1)

wynikający z wykonania uzgodnienia jest istotny dla jednostki oraz przekracza w trakcie roku kalendarzowego kwotę 5 000 000 zł,

Wpływ na niepobranie podatku u źródła (F2)

Płatnik byłby zobowiązany do pobrania podatku przekraczającego w trakcie roku kalendarzowego kwotę 5 000 000 zł, jeżeli nie miałyby zastosowania właściwe umowy o unikaniu podwójnego opodatkowania lub zwolnienia podatkowe

Dochody (przychody) nierezydenta przekraczają 25 mln zł (F3)

Dochody (przychody) podatnika, niebędącego polskim rezydentem podatkowym, przekraczają łącznie w trakcie roku kalendarzowego kwotę 25 000 000 zł.

Znaczna różnica w wysokości faktycznego opodatkowanie w różnych państwach (F4)

Różnica pomiędzy polskim podatkiem dochodowym, który byłby należny od podatnika niebędącego polskim rezydentem podatkowym, gdyby był on polskim rezydentem podatkowym, a podlegającym faktycznej zapłacie podatkiem dochodowym w państwie rezydencji podatkowej tego podatnika, przekracza łącznie w trakcie roku kalendarzowego kwotę 5 000 000 zł.

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