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Information on the tax strategy executed by DHL Parcel Polska Sp. z o.o. in tax year 2020

  • This report is provided by DHL Parcel Polska Sp. z o.o. (hereinafter: "the Company” or “DHL Parcel PL”) to fulfil its obligations under Article 27c of the Act of 15 February 1992 on the Corporate Income Tax (Journal of Laws of 2021, item 1800).

    This report relates to the tax strategy executed by the Company in the tax year 2020.

    This report does not cover information the access to which is restricted due to the applicable legal regulations, in particular information covered by the provisions on the protection of classified information, information that the Company may not disclose due to the obligations imposed on it under the provisions of law, contractual obligations or obligations resulting from business decisions made by the Company. Additionally, this report does not cover confidential information which, due to the Company's business plans and undertakings, is protected as data being trade, industry, professional or manufacturing process secret.

  • 1. Information on the Company

    DHL Parcel Polska Sp. z o.o. entered into the National Court Register kept by the District Court for the capital city of Warsaw in Warsaw, XII Economic Division under KRS [National Court Register] number 0000631916 with its registered office in Warsaw, ul. Osmańska 2, 02-823, NIP [Polish Tax Identification Number]: 9512417713, REGON [Polish National Business Registry Number]: 36517088300000. 

    The Company is a member of the Deutsche Post DHL Group (hereinafter: “the Group”), a brand recognized globally as the leader of the international express forwarding service and logistics market. The sole shareholder of the Company is Deutsche Post International B.V, with its registered office in Maastricht, the Netherlands, holding a 100% interest in the Company’s capital.

    The Company provides parcel and pallet transport services, along with a vast array of dedicated e-commerce services. DHL Parcel PL has two divisions: Freight and e-Commerce Solutions.

    Activities of the e-Commerce Solutions division within DHL Parcel PL consist mainly in the provision of transport and courier services for shipments up to 31.5 kg and transport services for heavier groupage consignments up to 2,500 kg, including pallets. The e-Commerce Solutions division operates in the territory of the Republic of Poland (domestic shipments) and in other EU Member States (international road transportation and courier services). In turn, the business of the Freight division is the provision of domestic and international forwarding services and road transport of shipments, including full and partial truckload freight services.

    2. Purposes of the Company’s tax strategy

    The Company pursues its tax strategy to ensure that its obligations under the tax law are fulfilled. Performing public-law obligations and paying the related liabilities to the State Treasury are treated by the Company's authorities as the Company's obligations resulting from conducting business activity in the territory of the Republic of Poland. Being a reliable taxpayer, the Company actively cooperates with the bodies of the National Revenue Administration and takes all the necessary steps to establish a positive relationship.

    The Company’s Management Board and executives implement internal mechanisms, to provide effective and adequate control of the organization to meet the obligations imposed on the Company by the provisions of the tax law, in particular:

    • they exercise due diligence to ensure that the Company’s tax settlements are handled correctly;
    • they demonstrate proactive approach to defining Company values and developing organizational culture, including transparency of tax settlements;
    • they place focus on contractor and business partner screening;
    • they invest in extending the managerial staff’s knowledge of tax law;
    • they take decisions to dispel all doubts related to tax matters through mitigating internal and external threats.

    The Company’s tax strategy is subject to periodical reviews and is being constantly adapted to changes outside and inside the Company, as well as to newly identified tax risks resulting from operating in the transport industry.

    3. Execution of tax strategy in tax year 2020 and plans to implement it in the coming years

    The focus of the tax strategy pursued by the Company in tax year 2020 was on supporting key business decisions made in the context of dynamic development of the Company’s operational activities and ensuring that the transactions it enters into are in compliance with the applicable law. 

    The decision to engage into economic events is taken by the Company based on the objective economic premises. This means that the Company does not seek to obtain tax savings detached from economic circumstances, nor does it carry out transactions the purpose of which is to obtain tax benefits.

    Provided that no circumstances of key importance for the Company's business arise, in the next few years, the Company does not plan to make material changes to the pursued tax strategy, in particular with regard to the adopted mission and tax vision, except for the annual review and update.

  • 1. Information on the taxpayer-implemented management procedures and processes for tax obligation performance under tax law and for ensuring their proper performance

    The Company takes all the necessary steps to properly determine and settle public-law liabilities within the stipulated deadlines. In 2020, organization of the process of fulfilling obligations under the tax law at the Company looked at follows:

    1. General supervision over the implementation of obligations resulting from the provisions of the tax law rests with the Management Board of the Company.
    2. 2)Responsibility for the fulfilment of the duties of a taxpayer (and a remitter of lump-sum personal and corporate income tax) rests with the Tax Department supervised by the Manager who reports directly to the Accounting Director.
      Responsibility for the fulfilment of the remitting duties (on the account of remuneration paid to employees and payments made under civil law contracts) rests with the Payroll and Human Resource Management Department. 
    3. The Accounting Director ensures that the tax amounts payable are declared in a correct manner. 
    4. Documentation related to tax settlements is archived in an orderly manner.

    The Company has implemented processes and procedures (both in form of documents and practical solutions) to ensure that its obligations under the tax law are fulfilled, especially in terms of:

    • counterparty screening;
    • document archiving;
    • inbound invoice handling;
    • controlling correctness of VAT settlements;
    • accepting current tax settlements.
    • internal tax process review system. 

    2. Information on the forms of voluntary cooperation with the National Revenue Administration applied by the Taxpayer

    The Company undertakes all necessary forms of cooperation with tax authorities in order to properly fulfil its obligations under the tax law.

  • 1. Information on how the taxpayer fulfils their tax duties

    The Company takes all the necessary steps to correctly and timely fulfil its obligations arising from the provisions of tax law. In particular, it:

    • identifies events that give rise to tax obligations or additional tax-related doubts;
    • carries out an in-depth analysis of the factual state to dispel any possible doubts related to tax settlements;
    • performs comprehensive analysis of the tax law provisions, based on the applicable regulations;
    • identifies solutions in line with tax law provisions;
    • engages in consultations with external advisors to dispel any possible doubt that may arise;
    • makes the final decision consistent with the findings.

    In tax year 2020, the Company fulfilled its tax obligations as a taxpayer, in particular in respect of the following taxes:

    • Corporate income tax;
    • Personal income tax;
    • Real estate tax;
    • Value-added tax.

    In tax year 2020, the Company fulfilled its tax obligations as a remitter of the following taxes:

    • Personal income tax - payable on the Company’s employees’ remuneration and payments made under civil law contracts;
    • Lump-sum corporate income tax (WHT).

    2. Information on tax schemes reported to the Head of the National Revenue Administration

    A particular focus is placed by the Company on reliability, correctness, transparency, and timeliness of its tax settlements, including identification of duties related to providing information on tax schemes (MDR) to the Head of the National Revenue Administration.

    In tax year 2020, the Company did not provide any information on tax arrangements to the Head of the National Revenue Administration.

  • 1. 1.Information on transactions with related parties as defined by Article 11a(1)(4) of the CIT Act, with the value exceeding 5% of the balance sheet total within the meaning of the Accounting Act, determined as per the last approved financial statement of the Company, including entities not being Polish tax residents

    In tax year 2020, the Company entered in the following related-party transactions, the value of which exceeded 5% of the balance sheet total:

    No        Type of transaction       Party of the transaction

    1.           Road transport    Non-residents

    2.          Obtaining a financial guarantee  Non-resident

    3.          Cashpooling Non-resident

    2. Information on the taxpayer’s planned or performed restructuring activities that may impact the amount of tax liabilities due from the taxpayer or the taxpayer’s related entities under Article 11a(1)(4) of the CIT Act

    In tax year 2020, the Company did not plan nor did it undertake any restructuring activities that could have impacted the amount of tax liabilities due from the taxpayer or the taxpayer’s related entities, in terms of:

    • merger of companies;
    • transformation into another company;
    • making an in-kind contribution of an enterprise or an organized part thereof (including through division of the company);
    • share swapping.
  • 1. Applications for issuing a general tax ruling, pursuant to Article 14a(1) of the Polish Tax Code

    In tax year 2020, the Company did not apply for issuing any general tax rulings.

    2. Applications for issuing a tax ruling providing interpretation of tax regulations, pursuant to Article 14b of the Polish Tax Code

    In tax year 2020, the Company was granted an individual tax ruling in the area of value-added tax.

    3. Applications for issuing Binding Rate Information, pursuant to Article 42a of the Polish VAT Act.

    In tax year 2020, the Company did not apply for issuing any binding rate information.

    4. 4.Applications for issuing Binding Excise Information, pursuant to Article 7d(1) of the Polish Excise Duty Act 

    In tax year 2020, the Company did not apply for issuing any binding excise information.

  • In tax year 2020, the Company did not make any tax settlements in countries applying harmful tax competition.