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Individual tax interpretation

What do you need to know?

Individual tax interpretation is information provided by the National Tax Office. Interpretation will give you an answer, for example, whether you use tax benefits in accordance with the law or whether you can use them in the future.

An application for interpretation may be submitted:

– an individual

– legal entity – for example, a limited liability company

One or more interested parties may apply for interpretation.

Before submitting an application, use the search for already issued interpretations. Maybe someone asked the question you want to ask now.

When should you do this?

Anytime

Where can you do this?

National Tax Information Bureau

What to do step by step?

  1. Apply for an individual tax interpretation

In the application, describe in detail your situation, ask a question and present your position. When submitting an application, please also indicate that the problem that you represent is not covered by tax litigation, tax or customs control, and that the issue has not been resolved by the tax authority in this regard. If you make a false statement, you may be prosecuted, and this interpretation will not be legally binding.

If the application is filed by several persons, indicate in the joint application one person who will participate in the proceedings regarding the interpretation. This organization will receive an interpretation – others will receive copies of it.

Documents

  1. Application for individual translation (ORD-IN)
  2. Joint Application for Individual Translation (ORD-WS)
  3. Special power of attorney PPS-1
  4. Proof of payment of stamp duty for power of attorney

Application filed alone

Submit an application in the form of ORD-IN. If you run out of space, use the ORD-IN / A form (you can attach several of these forms).

Application filed by several people

Submit an application in the ORD-WS form and other persons’ data in the ORD-WS / B form. If you run out of space, use the ORD-WS / A form.

 

  1. The office will consider your application

If your application has formal flaws (for example, you made a mistake in the application or did not attach the necessary documents), the office will call you to correct the errors within the specified time. You will have 7 days for corrections. If you do not correct the errors in a timely manner, you will not receive answers to your questions.

 

  1. You will get an individual interpretation

The director of the national tax information department will interpret that the actions described in the application are in compliance with the law.

The interpretation after the deletion of your data will also be published in the Public Information Bulletin (SIP search engine).

Documents

  1. Individual interpretation

How much will you pay?

40 PLN – for one problem that you describe in the application.

The fee increases if you describe more problems or introduce them to several people. Therefore, when the application is 5 people – the fee is multiplied by 5 (5 x 40 zlotys), 3 problems apply to the application – the fee is multiplied by 3 (3 x 40 zlotys).

Fee: pay the fee within 7 days from the date of application to the account of the National Tax Information.

17 PLN – stamp duty for power of attorney (optional)

If you act through a representative, you must pay the power of attorney. You will not pay for the power of attorney issued to your husband, wife, children, parents, grandparents, grandchildren or brothers and sisters.

How long will you wait?

The deadline for interpretation is 3 months. Remember, however, that this period does not include the waiting period between any request from the authority and its completion by the applicant. If the interpretation is not issued within the statutory deadlines, this will mean that the position you submitted in the application is correct. This will be the so-called silent interpretation.

How can you appeal?

The interpretation issued is subject to judicial review. If you want to challenge the interpretation, file a complaint with the administrative court of the province in which you reside or have an office. You can file a complaint through the National Tax Information Service within 30 days of receiving the interpretation.

The director of the National Tax Information will be able to change the interpretation within 30 days, taking into account the complaint to the administrative court.

If you get a decision instead of a tax interpretation, you can file a complaint with the National Tax Information Service. Submit it within 7 days of receiving the decision. If your complaint is not accepted, you can file a complaint with the Provincial Administrative Court.

It is worth knowing

The interpretation may not be malicious. Otherwise, a criminal case can only be brought against you only if the interpretation did not become one after the submission of the application. Then, according to this rule, the tax office or will not initiate tax criminal prosecution. This also applies if the interpretation was not taken into account when settling the tax case.

You will not have protection in the event that an individual interpretation was issued, the following information about you has appeared:

– tax evasion – as a result of the fact that you take artificial actions or perform actions without economic justification

– obtaining contractual benefits – the use of tax benefits offered by tax havens

Change or expiration of an individual interpretation

The office will inform you if your individual interpretation has been changed or canceled. Any change, expiration or annulment of an interpretation that will be reported to you will not have negative consequences for you.