In the course of an economic activity sometimes you will face problems with the tax rulings in specific situations connected with running  the company.  If you have any doubts on the interpretation of the provisions, you may ask for the individual tax rulings of Polish provisions.  Interpretations shall be issued by the Director of the Office of the National Tax Information.

The request for a ruling can be made by every interested person: a taxable person, payer or other entity, including persons who do not have a place of residence or registered office in the territory of the Republic of Poland.  In addition, provisions allow the submission of so-called joint applications by several entrepreneurs interested in interpretation on the same subject (the interested indicate in the joint application one entity which is a party to the proceedings on the interpretation).  An application may be made by the contracting authority within the meaning of the Public Procurement Law Act in terms which influence the calculation of the prices provided in connection with public procurement.

  • You should submit request for interpretation and annexes  on special forms:  ORD-IN and ORD-IN/A
  • Forms and annexes to the joint application:

The subject of an application for individual interpretation cannot be tax law provisions governing jurisdiction and powers and duties of tax authorities and the treasury control authorities.

Under the provisions in force since 1 January 2016, if the facts presented in the application or future events are subject area which has already been the subject of general interpretation, the competent authority may reject the application.


Who gives interpretations

Tax rulings are issued by 5 directors of tax chambers:  in Bydgoszcz, in Katowice, Łódź, Poznan and Warsaw.  Competent authority (head of the tax chamber) depends on the place of residence or the seat of applicant or tax of the application concerned.  In the table you will find detailed information about the jurisdiction of the authorities empowered to issue rulings

Where to apply

Applications may be submitted in person to the competent National Tax Information Office or sent by post to the relevant office.  Here you can find information about the appropriate place for submitting applications.

The fee is 40 PLN for each of the facts or future event that is the subject of the application.  It shall be submitted within 7 days from the submission of the application.  Here you will find an exemplary form of payment. On the site of the Ministry of Finance there are also available the account numbers on which you should transfer the payment.


Time limits

The ruling is issued without undue delay and not later than 3 months from the date of receipt of the application (not included are, inter alia, time limits for performing specific actions such as calls for completion).

The appeal

If you do not agree with the interpretation, first of all, you should request (within 14 days of receipt of the interpretation) to the body which issued an interpretation with a demand to remove the law infringement. Where the authority maintains its decision, you can lodge a complaint with the Voivodship Administrative Court (WSA).  The complaint must be submitted in duplicate by complained chamber to the address of the National Tax Information Office of the Chamber which issued the interpretation.  Issued individual rulings are available here.

What you need to know

Tax rulings are not binding but in accordance with the principle,  applying them must not be to the detriment of the applicant.  This means that the reliance on it protects against sanctions in case of change of interpretation of the provisions as well as if their interpretation in the case of tax case is not taken into account.  Importantly, interpretations may not be issued in cases subject to tax proceedings or the control.

Detailed information on the rules for interpretation are laid down in the Act of 29 August 1997 - Tax Code.

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