Prof. nadzw. dr hab. Marcin Jamroży

Steuerberater (Polen), Rechtsanwalt (Polen)
Phone: +48 22 244 00 20

What is the difference between tax advisory services in Poland and traditional accounting in Poland

Whom to trust in tax-related issues? These are the questions that many taxpayers ask themselves. The answer, and the right choice, depends largely on the taxpayer's needs, the type and size of his business, and in individual cases – on the degree of their complexity. 

Both the tax adviser and the accountant handle the company's financial issues. However, when you compare the quality and the scope of services when it comes to development of an appropriate strategy for tax optimisation or solving specific accounting problems, you are definitely best off using the services of experienced accountants backed by the expertise of tax advisers. 

Why is it worth supporting the accounting department with tax advisory services? 

Accounting services in Poland include in particular:

  • keeping the books of account;
  • managing cash in accordance with the granted powers of attorney;
  • performing preliminary checks of the compliance of business and financial transactions with applicable laws; 
  • performing preliminary checks of completeness and accuracy of documents concerning entity's financial and business transactions;
  • analysing financial position as well as profit (loss); 
  • annual budgeting;
  • preparing financial statements and tax reports.

Tax advisory services in Poland include in particular:

  • providing advice, opinions and explanations concerning the tax and customs obligations, as well as administrative enforcement of these obligations;
  • keeping the books of account and other records for tax purposes and providing the related support;
  • filling out tax returns or providing support in this regard;
  • representing clients in dealings with public administration authorities and in the judicial control of administrative decisions, rulings and actions.

Although the powers connected with the provision of accounting and tax advisory services are similar, only a combination of the know-how of both professions can bring optimum benefits. 

There are many arguments for combining in Poland accounting with tax advisory services. Here are ten which we find the most important:

1. By using the services of a professional tax adviser in Poland the client gains significant support in his business activity.

Tax advisers in Poland represent an interdisciplinary profession, which means that they can skilfully combine and use knowledge from many areas. When you decide to engage a tax adviser, you can ask for an opinion not only about law and financial economics, but also about current market and business trends, which can help your company build competitive advantage on the market. In this way, the tax adviser becomes the client's modern business partner. The professional support of a tax adviser brings peace of mind when it comes to financially safe development of your company. 

2. Tax adviser in Poland provides explanations about tax law in Poland.

A tax adviser in Poland can provide advice, opinions and explanations about tax law. An accountant efficiently keeps the books of account and current accounts of the entity. A tax adviser clarifies tax regulations and takes care of your dealings with tax authorities. Important financial decisions should always be consulted with a tax adviser.

3. Tax adviser in Poland represents clients.

A tax adviser in Poland has the right to represent his clients in tax proceedings or during inspection(s) carried out by tax authorities or tax inspection authorities. A tax adviser can also lodge appeals and represent clients before administrative courts. 

4. Tax adviser in Poland is obligated to continuous professional development.

Pursuing a career of a tax adviser in Poland requires high qualifications (university education, substantive knowledge and experience). The Polish Tax Advisory Act obligates tax advisers to continuous expansion of their knowledge and raising their qualifications (through participation in training courses, seminars and conferences), which helps them to keep up with changing laws and court rulings. The fulfilment of that obligation is verified by a professional self-governing body.

5. Tax adviser in Poland must follow the principles of professional ethics.

The tax advisor's in Poland obligation to adhere to the principles of professional ethics and moral standards gives the client a sense of security. The standards of ethics that tax advisers must follow apply to, among other things, professional secrecy, confidentiality, relations with clients and advertising. In case of a violation of the code of ethics, the tax adviser may suffer disciplinary consequences and be punished up to losing the licence. 

6. Tax adviser in Poland will help you quickly find your bearings in the European market.

A tax adviser in Poland can help you obtain financial support under EU programmes and may point out other business development opportunities connected with Poland's membership in the EU. A tax adviser can also participate in negotiations with competent authorities and institutions implementing EU support programmes at all stages of applying for funding.

7. Prohibition of other professions.

As opposed to the profession of an accountant, when a tax adviser is professionally active, he must not pursue any other profession at the same time. The prohibition of combining advisory activity with any other professional activity strengthens the professionalism and improves the (already high) service quality. 

8. Guarantee of confidentiality.

Every tax adviser in Poland is obliged to keep in secret all facts and information which he has learnt in the course of his duties. This obligation is unlimited in time and gives the client a guarantee that the trust he has placed in the tax adviser by giving him access to the financial information and trade secrets of his company will never be betrayed.

9. Liability.

Tax advisers in Poland are required to take out liability insurance against damage they may cause in the course of their professional activities. High quality of services is guaranteed by the fact that tax advisers may suffer disciplinary consequences for violating the law and the professional ethics.

10. Preparation of tax returns in Poland.

A tax adviser can fill out tax returns for taxpayers and withholding agents whose books of accounts and other tax records are kept by someone else. He must sign the tax return that he prepares and in the case of error(s) he is liable for damage caused. When it comes to accountants, they too can prepare tax returns, however, legal provisions say nothing about the liability of the designated persons for these actions.

Summing up: Tax advisory services in Poland – why use the help and knowledge of tax law experts to support the traditional accounting?

In the contemporary business world a combination of accountant services supplemented by tax advice seems to be the best way to optimise the business processes and ensure good performance. Using the know-how of both professions gives a sense of security and safety of the applied solutions, as well as comfort thanks to the high professional standards of the services. 

In case of questions, please do not hesitate to contact us. Our tax advisers in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw are at your service. We are also at your service to answer any other questions you may have with respect to tax advisory services in Poland.