Individual tax interpretations
On 1 March 2017 came into force the provisions of the Act on the National Fiscal Administration (KAS) and provisions introducing the Act on National Fiscal Administration. The new rules change the organisation of taxes and customs services subordinate to the Minister of Development and Finance, including those responsible for issuing interpretation of the provisions of tax law.
From 1 March individual interpretations shall be issued by the Director of the National Tax Information (KIS) as a specialised body of KAS.
Rules for submission of applications for issuing interpretation
All applications and correspondence connected with issued individual interpretations should be sent to the National Tax Information at the following address:
Theodore Sixta street 17,
or electronically by e-PUAP to National Tax Information post office box.
Specimen applications for issuing of interpretation
The rules for lodging fees for applications
The fee is PLN 40 and should be paid into the account of the National Tax Information: 25 1010 1212 0064 6422 3100 0000, within 7 days from the date of the submission of the application.
PLN 40 is paid on any fact or future event that is the object of the application. If you describe several facts or future events which are to be clarified, multiply the amount of PLN 40 by the number of the cases described.
If you submit a joint application then the fee is multiplied by the number of interested indicated in the application.
Action brought against the interpretations
The complaint about individual interpretation shall be submitted to the Regional Administrative Court, via the authority which issued it. If the interpretation was issued by the Director of the Tax Chamber (competent authority before the change), the complaint must be submitted to the Director of the National Tax Information. You can also submit it to the Director of the Tax Chamber in accordance with the instructions set out in the interpretation. Then it will be forwarded to the KIS.
Uniform tax and customs information
KIS will also take over existing tasks of National Tax Information and Customs Information, which ensures uniform tax and customs information. Customers will continue to use already known telephone numbers: 801 055 055 or 22 330 03 30.