National Tax Administration

National Tax Administration was launched on 1 March 2017.  It was formed from a merger of the tax administration, tax audit and the Customs Service. Its aim is to create a new model of tax and customs collection and improve the functioning of the tax and customs administration.  


What remains the same after the creation of  National Tax Administration 

Tax offices and their places of establishment shall remain unchanged.  If you are an entrepreneur and you have not changed your seat then your tax office is still competent in tax issues for your activity.  You can also submit declarations electronically as so far, e.g. through e-Deklaracje system and PUESC.  Addresses of tax offices, bank account numbers, telephone numbers are the same. There were also no changes regarding:  


  • settlement of PIT (personal income tax), 
  • settlement of CIT (corporate income tax), 
  • settlement of inheritance and gifts tax, 
  • settlement of tax on civil law transactions, 
  • payment for concessions or authorisation, 
  • service in the specialised tax offices for large taxpayers.  

You can pay tax and advance tax payments into the bank account number of the competent tax office!   
Numbers of tax and customs telephone helpline do not change:  801 055 055 or 22 330 03 30. Now they act as National Tax Information, which deals with customs and tax information.


What will change 

The main changes concern a control procedure and organisation of the customs offices. The changes also apply to tax interpretations 

Tax interpretations 

The place for the submission of individual tax interpretations which are issued by the Director of the National Tax Information has changed.  All applications and correspondence relating to the issued tax rulings should be sent only in one place, i.e. to the National Tax Information at the following address:  Theodore Sixt Street 17, 43-300 Bielsko-Biała (but not to several specified tax chambers) or electronically via ePUAP.  There is a new bank account numbes where you can pay the fees related to tax interpretations:  
The account number of National Tax Information  25 1010 1212 0064 6422 3100 0000.  
Payments should be made into the bank account of the National Tax Information  and not to bank account numbers of designated chambers of tax administration.  
Find out more on tax interpretations.

Customs matters

National Tax Administration has transformed customs offices.  There are Tax and Customs Offices (UCS) instead of Customs Chambers, the Delegated bodies of USC instead of customs offices. Customs branches remain unchanged.  In addition, all issues connected with the collection of customs and excise duties are carried out by tax offices (previously carried out by the chambers and customs offices).   
Customs branch characteristics and the numbers of bank accounts  remain unchanged (however, as the consignee the tax office in Nowy Targ must be indicated).  You submit all customs declarations in the same manner. They may still be submitted electronically via tools available at the Tax Portal and PUESC platform, e.g. e-Deklaracje, ICS, CELINA.  The locations and duties of the customs branches are the same.


Excise duty and gambling tax 

Application for registration, statements, declarations, information, the request from the issuance of tax stamps and other documents you must submit to the competent tax office or the excise duty.  Account number remains unchanged, but as the consignee, enter the tax office in Nowy Targ.  


  • If you pay the excise duty, registration forms, statements, declarations, information and other documents you must submit to the competent tax office on excise duty. Pay claims to the existing bank account number, but as the consignee indicate the tax office in Nowy Targ.  
  • If you buy excise stamps, you must apply for excise stamps to the competent head of the tax office. You pay claims to the existing bank account number, but as the consignee indicate the tax office in Nowy Targ.  
  • If you import goods, submit the customs declaration to the customs branch.  You pay claims to the existing bank account number, but as the consignee indicate the tax office in Nowy Targ.  
  • If you pay tax on gambling, you submit declarations and information on subsidies to the competent head of the tax office.  You pay claims to the existing bank account number, but as the consignee indicate the tax office in Nowy Targ.  
  • If you organise a prize lottery or game of bingo, you must submit an application to the director of the relevant Chamber of Tax Administration.  You will pay for the authorisation to the current bank account but as the consignee indicate the tax office in Nowy Targ.  
  • If you register a prize lottery or game of bingo.



Customs and Tax Offices took over the powers of the existing Tax Control Offices and partly of the Customs Service.  Everything is concentrated in one authority, which will have the capacity to effectively control and eliminate the grey economy.
Since 1 March 2017 there have been two types of control:  

  • Tax control carried out by the staff of the tax offices in accordance with the existing rules, mainly on the basis of the provisions of the Tax Code.  
  • Customs and tax control conducted by the heads of customs and tax offices, carried out by both employees of National Tax Administration and Customs and Tax Service officers.  

The customs and tax control is a procedure of control.  Its primary task is to detect and address irregularities on a broad scale -  fraud, extortion and other criminal offences which cause substantial damage to public finances, thus affecting significantly the system's financial security.  Customs and tax control will deal with, inter alia, organised crime, tax carousels resulting in VAT frauds etc. 
Note!  If there is customs and tax control in your company, you will not receive information in advance but only authorisation to carry it out.  Date of receipt of the authorisation to control is the day starting the control. There should be fewer controls, because they are not arbitrary. They will be preceded by a risk analysis enabling the identification of taxpayers to be controlled.  
If the official has the suspicion that your company does not comply with tax and customs provisions, he can immediately initiate an audit only on presenting his  professional card.  
In connection with carried out control you have 14 days to lodge the correction since the start of the control (it does not apply in the case of a tax audit).  Correction of the declaration lodged after 14 days but during the audit will not give rise to any legal effects.  An adjustment may also be lodged within 14 days from the end of the control which established the irregularity.  The correction of the declaration shall be submitted to the tax authority, not to the customs and tax office which conducts the control.

Delivering the result of control ends the customs and tax control.  Note! You can no longer raise objections to the obtained. results of control  
A very important change concerns the authorisation of the head of customs and tax office to carry out control throughout the country, not just within the jurisdiction of the office.    
Controls should be completed within 3 months.  This period may, however, be extended, but there must be clearly indicated reasons and the new end date.  Place of inspection may be different, for example, the seat of the company,  head office of customs and tax office, place of keeping or storage of accounting books, place of residence of the controlled person or places holding goods or equipment.  
More on the customs and tax control principles can be found on the website of the Ministry of Finance.

Appeal against decision 

Heads of customs and tax offices shall issue at the same time decisions in first instance and an appeal decision in second instance.  The appeal shall be submitted to the same authority that issued the first decision.  Change is that the decision shall be made by the same body.  However, appeal against the decision issued by the head of the tax office (decisions on tax procedure) shall be submitted to the director of the chamber of tax administration.  
Remember! Every decision must contain information to whom and in what time frame you are entitled to appeal.  

Additional information 





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