Before starting business contacts with a new entrepreneur, the taxpayer should verify the new contractor.

Especially in times of a pandemic, when establishing and conducting business cooperation takes place largely by means of distance communication, it is emphasized how important it is to preventively check a new contractor before establishing business relations with them, especially when it comes to a transaction of greater value.

Such a stance was emphasized in the latest judgment of the Supreme Administrative Court, file reference: I FSK 198/21 in which the Court questioned the taxpayer's due diligence in checking the contractor and, on this basis, questioned the taxpayer's right to deduct VAT.

It is therefore important to analyze the legal and property / financial situation of a potential contractor, and after conducting the analysis with a positive effect, it is important to conclude a written agreement clearly regulating the terms of cooperation.

Core Sp. z o.o. offers all services regarding the preparation of preventive analyzes of contractors in Poland and regarding the preparation of contracts, which meets the requirement of legal and tax due diligence. Find out what we can do for your company:  link.