Establishing the jurisdiction of the head of the tax office and other authorities competent for the payment of due taxes
In accordance with the general rule, territorial jurisdiction of tax authorities is determined according to the place of residence (for entrepreneurs entered in CEIDG) or the registered address of the business (for companies registered in the National Court Register).
Change of the place of residence, address of registered office or place of performing activities subject to tax may affect the change of your tax office. If the change took place during the accounting period, the advance payment for that period shall be paid to the new tax office.
If you want to establish the address of the competent tax office, we can help you. Use search engine of institutions.
For settlement of personal income tax (PIT), competent is the tax office according to the place of residence.
An exception to the general rule for determining jurisdiction of the tax office for settlement of PIT is tax card.
The authority competent for this form of taxation shall be determined according to the location of an organised establishment specified in CEIDG application.
To account for the corporate income tax (CIT), the competent tax authority at the address of the seat, resulting from the relevant register or the statutes or contracts (if address was not disclosed in the relevant register).
On 1 January 2016, in the light of Article 17 § 1 of the Tax Code, competent for the taxable person is the head of the tax office competent in terms of their place of residence (natural persons) or the address of registered office.
Tax on civil law transactions (PCC)
To account for tax on civil law transactions (PCC) the competent tax authority is the head of the tax office.
The jurisdiction of a specific authority in the PCC on agreements, the subject of which are things located in the Polish territory or ownership rights in the country, shall be determined according to the following principles:
In the case of transfer of:
a. ownership of immovable property
b. ownership of joint ownership rights to accommodation,
c. joint ownership rights to commercial premises and
d. under the provisions of cooperative law:
a. the right to a family house and a right to a small residential house, or
b. the right of perpetual usufruct
- the head of the tax office competent for the place where the property is located.
If you sign an agreement in the form of a notarial deed concerning the transfer of real estate, a notary, as a tax payer, collects PCC and transfers it by himself to the tax office. You no longer have to submit PCC-3 tax return and pay tax to the tax office.
In other cases, competent is the Head of the tax office of the place of residence or the place of establishment of the taxable person.
If the obligation to pay the tax liability shall be borne jointly and severally (each taxpayer is responsible for payment of the entire amount of the tax) to the Head of the tax office competent for the place of residence or address of one of them.
In the case of PCC after conclusion or amendment of the Articles of Association, competent is the Head of the tax office competent for the place of establishment of the company.
If it is not possible to establish the territorial jurisdiction of the tax authority in any of the above mentioned way — the competent tax authority in the PCC is the head of the Second Tax Office Warszawa-Śródmieście.
The tax authority having territorial jurisdiction for tax on civil-law transactions from agreements, the subject of which are things located abroad or property rights carried out abroad, is the Head of the tax office competent for the place of residence (registered office) of the purchaser.
For settlement of the excise duty, competent tax authority are the head of Customs and Tax Offices and head of Revenue Administration Chamber. The general rule is that the tax authority having territorial jurisdiction shall be determined by the place of performing activity or the facts, subject to excise duty.
However, the law provides for exceptions.
Where the taxable transactions are carried out within the territorial jurisdiction of two or more tax authorities, the local jurisdiction shall be determined for:
- legal persons and organisational entities without legal personality - according to the address of their registered office,
- natural persons - according to the address of their residence.
Where the taxable transactions are carried out within the territorial jurisdiction of two or more tax authorities, the tax authority having territorial jurisdiction, may be one of these bodies, indicated by the taxable person in his statement. However, the suspension of operations in the jurisdiction of the tax authority for 12 months has the effect of determining it again in general terms.
In the event of:
1) determining the admissible levels of losses of excise goods and admissible levels of consumption of excise goods;
2) the movement of excise goods under duty suspension arrangements;
3) notifying the Head of the customs office by the operator of a tax warehouse of the intention to remove excise goods from a tax warehouse;
- the local jurisdiction shall be determined by the place of performance of the activities or occurrence of the facts subject to excise duty to which the transactions referred to in points 1 to 3 relate.
Where jurisdiction cannot be determined according to the above-mentioned means, the competent tax authority is the Head of Customs Office in Warsaw and the Director of the Revenue Administration Chamber in Warsaw.
The competent tax office for whose bank account amounts are paid by way of excise duty payment, excise duty prepayments and daily payments and from whose bank account amounts are paid by way of excise duty refund is the Tax Office in Nowy Targ, whose territorial scope of activity in this respect covers the whole territory of Poland.
In Poland there are 50 centres where taxpayers can settle their affairs not only in their own tax office but also in selected locations across the country. In the centres, in addition to fiscal matters, it will be possible to submit selected documents related to the Social Insurance Institution (ZUS) and excise duty. The list of authorities can be found on the website of the Ministry of Finance.
Taxes and local charges — real estate tax, tax on means of transport, market fee
Real estate tax
Real estate tax is a local tax and rates shall be decided by the Municipal Council, which does not have full discretion. The upper level of rates are set out in the Act on taxes and local charges. This is one of the local taxes, which goes to the municipality budget. The tax authority competent for this tax shall be the head of the commune (mayor, president of the city).
If you want to find out more about the real estate tax, read additional information.
Tax on means of transport
The competent authority in matters of tax on means of transport is the tax authority ( mayor, president of the city) in whose territory the taxpayer's place of residence or registered office is located, and in the case of a multi-employer company or an entity consisting of separate organisational units - the tax authority, in whose territory the establishment or unit owning means of transport subject to taxation is located. In the case of co-ownership of a means of transport, the competent authority shall be the tax authority competent for the person or organisational unit that was first registered in the vehicle registration certificate.
If you want to know more about tax on means of transport, read the additional information.
The market fee
The market fee is collected from natural persons, legal persons and organisational units without legal personality selling on markets.
The principles of determination and collection as well as payment deadlines and the fee rates shall be determined, by way of resolution, by the municipal council, taking into account the upper limit of the rate announced by the Minister of Finance by way of a notice.
The municipal council may order the collection of the fee through money collectors, identify the money collectors and determine their remuneration for collecting the fee. In addition, the municipal council may introduce other than those referred to in the Act exemption from market fee. The competent authority in cases of a market fee is the tax authority(a mayor, city president), in the territory of whose there is a marketplace.
If you want to find out more about the market fee, read additional information.
- Act of 29 August 1997 - Tax Ordinance
- Act of 26 July 1991- Personal Income Tax Act
- Act of 15 February 1992 on Corporate Income Tax
- Act of 11 March 2004 on Value Added Tax
- Act of 9 September 2000 on tax on civil law transactions.
- Act of 6 December 2008 on excise duty
- Act of 12 January 1991 on local taxes and charges.