This is to let you know that the Finance Ministry are working on changes to the jurisdiction (both personal and subject-matter) of tax offices. These changes, which will be based on legislation whose proposed drafts have been published recently and would come into force as of 1 January 2021, include a centralisation of tax authority:

1. There will be one dedicated nationwide tax office to serve entities with the largest business or social importance, wherever they may be based in Poland. As of 1 January 2021, this role will be filled by the First Mazowiecki Tax Office in Warsaw (Pierwszy Mazowiecki Urząd Skarbowy), which will have jurisdiction over:

  • income tax groups and their member companies,
  • state-owned banks and domestic banks constituted as joint-stock companies,
  • domestic insurance undertakings and domestic reinsurance undertakings,
  • public companies with their registered offices in Poland,
  • legal persons and unincorporated organisations, except for general partnerships, whose net turnover/revenue exceeds EUR 50 million.

2. There will be nineteen dedicated tax offices in all the provinces to serve other categories of entities of key business or social importance which are not under the jurisdiction of First Mazowiecki Tax Office in Warsaw, being:

  • co-operative banks,
  • co-operative savings and loans associations,
  • local government units,
  • branches or representative offices of foreign undertakings,
  • foreign undertakings whose revenue in the given tax year was equal to the Polish currency equivalent of at least EUR 3 million,
  • legal persons and unincorporated organisations, except for general partnerships, whose turnover/revenue is at least EUR 3 million but does not exceed EUR 50 million.

3. Jurisdiction over investment funds and pension funds will be centralised in Warsaw and the appropriate authority will be Head of Second Mazowiecki Tax Office in Warsaw (Naczelnik Drugiego Mazowieckiego Urzędu Skarbowego).

4. The enforcement of withholding tax compliance will be centralised as well. Withholding tax matters, including reclamation, will be the province of Head of Lubelski Tax Office in Lublin (Naczelnik Lubelskiego Urzędu Skarbowego).

5. The proposed law will modify the revenue threshold defining the range of entities subject to the jurisdiction of the dedicated tax offices. This jurisdiction will no longer apply to entities with annual revenues of less than the Polish currency equivalent of EUR 3 million.

Entities acquiring or losing the “key business or social importance” status pursuant to the new law will not have to notify any authorities that their tax office jurisdiction has changed. The new jurisdictional assignments are supposed to happen automatically.

However, such automatic jurisdictional assignments will not apply to certain categories of taxpayers and remitting agents. The following will have to file a written notice of change in tax office jurisdiction:

  • public companies with their registered offices in Poland, and
  • foreign undertakings whose annual revenue is equal to at least EUR 3 million or legal persons and unincorporated organisations whose annual net turnover/revenue is between EUR 3 million and EUR 50 million or exceeds EUR 50 million.

If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.

Doradztwo Podatkowe WTS&SAJA Sp. z o.o.

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ul. Roosevelta 22

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This Newsletter is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.