STIR - System of the Teleinformatic Clearing House


Criminals very often use the financial sector for fiscal fraud. It is used for the so-called carousel transactions. The value of fraudulent fraud is a big loss for the budget. The legislator noticed the above practice and, wanting to fight it, introduced section IIIB in the provisions of the Tax Ordinance Act "Counteracting the use of the financial sector for fiscal frauds". These provisions show, inter alia, a description of the risk analysis performed on the basis of information obtained from the banking sector (including credit unions). In addition, the tax administration has gained a new tool in combating tax fraud thanks to the Act of 24 November 2017 amending certain acts to prevent the use of the financial sector for fiscal fraud. What is STIR?

STIR - System of the Teleinformatic Clearing House

STIR - an ICT system of the clearing house, used to process data provided by banks and credit unions in order to determine the risk ratio of using the banking sector to commit fiscal fraud. The STIR Act intends to gradually launch the system of analysis and information transfer in order to prevent fiscal fraud. Pursuant to the provisions introduced by this Act, the Head of the National Revenue Administration (KAS) will receive information on the accounts of qualified entities within the meaning of the STIR Act (i.e. other than the accounts of natural persons for private purposes), as well as on all transactions of these entities made through the a system of bank accounts or cooperative savings and credit union (SKOK) accounts. Based on this information, the IT system of the Head of KAS will analyze the risk of fiscal fraud. All information is sent automatically and electronically via the clearing house.

What will we get thanks to the introduction of STIR?

The introduction of STIR enables the Head of KAS, with the help of modern IT tools, to quickly react by the authorities to attempts to use the financial system. The STIR Act is designed to block an account of a qualified entity. The above will prevent transfers of funds resulting from frauds. The account can be blocked for 72 hours with an option to extend it by 3 months after meeting strict conditions. The above does not apply to bank accounts of natural persons for their private settlement. A thorough and comprehensive analysis will also allow you to minimize the risk of unwanted consequences for honest entrepreneurs.

Will it be possible to use a blocked account via STIR?

A taxpayer whose account has been blocked may ask the Head of KAS for permission to withdraw funds from it for:

  • current salaries paid on the basis of employment contracts concluded at least 3 months before the date of blocking (together with the income tax and social security contributions due from them),

  • adjudged alimony and pensions of a maintenance nature awarded as compensation.

In addition, the Head of KAS may also agree to pay the tax liability or customs duty from the blocked account before the payment date. In justified cases, the taxpayer may apply for the release of funds from the blocked account.

Additional benefits for taxpayers in connection with the STIR Act

For many years, taxpayers have demanded that the Ministry of Finance introduce tools that would enable them to check their contractors. The entry into force of the STIR Act allows for such verification. On January 13, 2018, the Ministry of Finance made available lists of unregistered entities as well as entities removed and restored to the VAT register. They contain information useful for honest VAT taxpayers. They have the opportunity to search for information on unregistered entities, entities removed or returned to the VAT register. The above will certainly facilitate the assessment and enable verification of the reliability of current and potential contractors. Economic practice shows that honest taxpayers can also become victims of tax frauds. The above access to information published in the lists will minimize the risk of unknowingly participating in VAT carousels. This change is a significant support for taxpayers in the proper performance of tax obligations.