Co jakiś czas otrzymuję pytanie o możliwość skorzystania z zagranicznych spółek zarejestrowanych w tzw. rajach podatkowych. Korzystanie z fakturowania swojej polskiej firmy spółki offshore, choć może wydawać się kuszące z perspektywy oszczędności podatkowych, prowadzi do poważnych konsekwencji nie tylko związanych z CRS, ale także związanych z kontrolami podatku u źródła. Ostatnie dane pokazują, że urzędy skarbowe zdecydowanie zwiększyły swoją aktywność w tym obszarze, co powinno być sygnałem ostrzegawczym dla każdego przedsiębiorcy korzystającego z usług zagranicznych partnerów.Podatek u źródła (WHT – Withholding Tax) jest narzędziem kontroli fiskalnej, które pozwala państwom na egzekwowanie podatków od płatności dokonywanych na rzecz zagranicznych beneficjentów. Podatek u źródła pobierany jest w miejscu płatności faktury. Przykładowo za usługi doradcze świadczone przez firmy zagraniczne należy pobrać podatek w Polsce i odprowadzić do polskiego urzędu skarbowego, chyba że obowiązująca umowa o unikaniu opodatkowania zmienia te zasady.
Dynamika wzrostu kontroli
Dziennik Gazeta Prawna podał, że w 2023 roku urzędy celno-skarbowe przeprowadziły aż 202 kontrole dotyczące podatku u źródła, z domiarami przekraczającymi 650 mln złotych. W porównaniu z 2021 rokiem, gdzie domiary wynosiły „zaledwie” około 59 mln. złotych, widzimy ogromny wzrost zarówno intensywności jak i skuteczności przeprowadzanych działań. Co to oznacza dla osób chcących korzystać z fakturowania przez spółki offshore celem optymalizacji podatku w Polsce? Problemy i to nie tylko w rozliczaniu podatku u źródła (WHT).
Na co zwracają uwagę urzędnicy?
Podczas kontroli urzędnicy skarbowi analizują szereg czynników, które mogą wskazywać na potencjalne próby unikania opodatkowania:
- Powiązania osobowe: Jeżeli zarządy polskiego i zagranicznego podmiotu składają się z tych samych osób, urzędnicy mogą uznać, że zagraniczna spółka jest faktycznie zarządzana z Polski. Tym samym zagraniczny podmiot uznawany jest za polskiego podatnika podatku dochodowego.
- Status podatkowy odbiorcy: Brak płacenia podatków w kraju rezydencji przez zagranicznego partnera biznesowego może budzić podejrzenia związane z rolą takiej firmy oraz podejrzeniem stosowania unikania opodatkowania.
- Rzeczywista działalność: Brak pracowników czy majątku u zagranicznego partnera może świadczyć o tym, że nie prowadzi on realnej działalności gospodarczej, co z kolei może doprowadzić do przeniesienia miejsca opodatkowania do Polski.
- Przepływy finansowe: Jeśli wpływy finansowe są zbliżone do wypływów, może to wskazywać, że firma działa tylko jako pośrednik.
Jak się zabezpieczyć?
Pamiętaj, że zapobieganie jest zawsze lepsze niż leczenie. Oto kilka kroków, które możesz podjąć:
- Weryfikacja partnerów: regularnie sprawdzaj, czy Twoi zagraniczni partnerzy rzeczywiście prowadzą działalność gospodarczą zgodnie z prawem swojego kraju.
- Przejrzystość finansowa: upewnij się, że wszystkie transakcje są właściwie dokumentowane i odzwierciedlają rzeczywisty stan rzeczy.
- Certyfikat rezydencji podatkowej: sprawdź czy masz aktualny certyfikat rezydencji podatkowej kontrahenta.
- Nie stosuj spółek offshore bez konsultacji z ekspertem: nie lekceważ wartości profesjonalnych porad prawnych i podatkowych. Doradcy znający polskie i międzynarodowe prawo podatkowe mogą pomóc Ci unikać wielu problemów i pomóc zaplanować strukturę podatkową Twojej zagranicznej działalności.
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