BLIK payments are currently a convenient way to pay for goods and services. They may also be of interest to the tax office, because each transfer may arouse the interest of the tax authorities. They can examine:
— could it be a sale as part of an unregistered business activity on which tax should also be paid,
— whether the expense for which the person pays with BLIK is covered by disclosed sources of income.
— From the point of view of the tax office, BLIK is no exception. This is simply one form of bank transfer. What matters to the tax office is not technology, but the flow of money and its context – confirms Jacek Dziuba, tax advisor and finance expert.
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How can tax offices examine BLIK transfers?
The tax office can audit BLIK transfers, just like other taxpayers' transfers. However, there is no vending machine here.
As Jacek Dziuba explains, tax authorities have tools that allow them to analyze flows on taxpayers' bank accounts. — This applies to both classic transfers and fast mobile payments, including BLIK. This does not mean, however, that each transfer is “watched” by an official on an ongoing basis, says Jacek Dziuba.
The tax advisor explains that the tax authorities carry out the so-called risk analysis. Therefore, they take into account, among others, whether the payment is a one-off or recurring, what amounts the transfers are for, and whether someone who makes a BLIK transfer (or in another way) can afford such an expense (whether it is covered by disclosed and taxed income or the taxpayer's income).
— In practice, a single transfer titled “I give it for lunch” is unlikely to arouse the tax authorities' interest. The situation may be different in the case of regular receipts or larger amounts not covered by official income – says Jacek Dziuba.
Private transfers under the microscope of the tax office. What do they check?
The most common concerns concern transfers between individuals.
The tax office can and actually does control them. — If the office notices repeated transfers or larger amounts, it may consider that the taxpayer has received a donation – explains Jacek Dziuba.
— What is crucial is whether the donation has been properly reported for taxation and documented (by transfer). In practice tax offices examine not only the fact of transfers, but also their frequency and the relationship between the parties (donor and recipient) – admits the tax advisor.
Let us remind you that in the case of donations, tax-free amounts apply (they are calculated in five-year periods), and transfers of money between close members exceeding the free amounts are tax-free, provided that they are reported by the recipient to the tax office within six months.
Currently, the amount free from inheritance and donation tax is:
- 36 thousand PLN 120 if the buyer is included in tax group I (immediate family, e.g. spouses, parents and children),
- 27 thousand PLN 90 if the buyer is included in tax group II (extended family) and
- PLN 5,733 if the buyer is included in tax group III (unrelated persons).
Reimbursement of expenses is a donation or not?
What if a BLIK (or any other) transfer concerns the reimbursement of costs – for holidays, joint purchases or fees? Taxpayers often adopt this line of defense before the tax office, hoping that the tax office will not treat the refund as a donation. In practice, any transfer may be considered a donation. What is important is whether it is within the free allowance limit.
— A one-time expense reimbursement is unlikely to be considered a donation. The problem arises when there are many such transfers and they are regular. Then the office may consider it a property gain – confirms Jacek Dziuba. The expert explains that in one of the cases reported in the press, the tax office questioned several transfers from a parent to a child. The problem was that the donations exceeded the tax-free limit. The taxpayer's defense was ineffective.
Many taxpayers hope that the appropriate title of the transfer – “refund for holidays”, “I give it back” will solve the problem, and therefore that the tax office will not be interested in such a transfer. In practice, description matters, but it is not always enough. — The transfer description may help, but it is not a protective shield – notes Jacek Dziuba. — If the analysis shows that the transfers are regular and high, the description alone will not convince the office that there was no donation or income.
BLIK transfers may be considered a business activity. What is the risk here?
An even greater risk occurs when transfers come from many different people. In situations like this the tax office may consider that the taxpayer is conducting a business activity that he has not registered. This means that the taxpayer should pay income tax according to general principles.
— If funds are regularly transferred to the account from different people, the office may assume that it is payment for services or goods. Then the consequences may be serious: the need to pay overdue tax, interest, and even the obligation to pay ZUS contributions retroactively – warns the expert.
As Jacek Dziuba emphasizes, the best protection is consistency, documenting settlements and common sense – both in private and business relationships.
Let us add that the tax office also checks the expenditure side. If you purchased a good or service for which you paid with BLIK, then the tax office may analyze whether the expense was covered by the sources of income disclosed by the taxpayer. If not, and the taxpayer is not able to show officials where he got the money for such a purchase, then 75% is at stake. tax on undisclosed sources of income.
Author: Łukasz Zalewski, journalist of the Law section of Business Insider Polska
