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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 be 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
To account for (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:
a. 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.
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 heads of Customs Offices and Heads of Customs Chambers. 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.
From 1 January 2016 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:
- determining the admissible levels of losses of excise goods and admissible levels of consumption of excise goods;
- the movement of excise goods under duty suspension arrangements;
- notifying the Head of the customs office by the operator of a tax warehouse on the intention to the exit of 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 for the above-mentioned activities.
Where jurisdiction cannot be determined according to the means, the competent tax authority is the Head of Customs Office in Warsaw and the Director of the Customs Chamber in Warsaw.
If you want to find out more on Excise Duty, read the additional information.
Taxes and local charges — real estate tax, vehicle tax, the market fee
Real estate tax
Property tax is a local tax and rates shall be decided by the Municipal Council, which, does not have full discretion. The rates are set out in the Act on taxes and local charges). This is one of the tax, which goes to the municipalities. 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.
The competent authority in cases of vehicle tax is the tax authority (mayor, city president), in territory of which ther is domicile of the taxpayer and for a multi-employer plan, or an entity composed of distinct departments, the tax authority in which the establishment is located or a means of transport subject to tax. In the case of joint proprietorship of the means of transport the competent authority is the competent tax authority in person or organisational unit, which was placed first in the vehicle registration document.
If you want to know more about the vehicle tax, 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 quantification and collection and time limits for payment and the amount of the fees are determined, by means of a resolution, Municipal Council, subject to a maximum rate announced by the Minister of Finance by means of a notice.
The municipal council may order the collection of the levy through money collectors, identify the money collectors and determine their remuneration for collecting the tax. 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, in the territory of whose there is a marketplace (the mayor, city president).
If you want to find out more about the market fee, read additional information.