15 October 2021 marks the date which for some taxpayers is the deadline for notifying a change of relevant tax office. In accordance with the applicable regulation of the Minister for Finance, Funds and Regional Policy, in 2021, taxpayers whose net revenue from sales of goods, products and services for 2019, translated into the Polish currency:
- was at least EUR 3M but not more than EUR 50M – had as their relevant tax office one of the specialised tax offices enumerated in that regulation, or
- exceeded EUR 50M – had as their relevant tax office the First Mazowiecki Tax Office in Warsaw.
Revenue was quantified on the basis of 2019 data in accordance with Polish accounting regulations or International Accounting Standards or, if that was impossible, in accordance with income tax return.
The change of relevant tax office occurred by operation of law, which for firms that fell under that regulation meant the transfer to a new tax office as of 2021 did not require them to file any notice.
The tax office jurisdiction for 2022 is determined in nearly the same way, except that the underlying data are for 2020. Accordingly, those entities whose net revenue from sales of goods, products and services, as translated into the Polish currency:
- was less than EUR 3M in 2019 but more than EUR 3M in 2020, or
- was between EUR 3M and EUR 50M in 2019 but above EUR 50M in 2020,
must give their current tax office a notice of the tax office change by 15 October 2021.
If this issue pertains to your business and you are interested in our assistance, please contact us.
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