Settlements with tax authorities as of 1 January

Nov. 25, 2020 Poland

Significant changes in the context of the structure of the tax offices are upcoming as of 1 January 2021 for entities of strategic importance for the economy.

One national and 19 local specialized tax offices

  • Establishing one specialized tax office of a national range for a group of key taxpayers, including taxpayers with revenues exceeding EUR 50 million, capital groups and companies forming them, and to conduct a uniform policy on matters concerning key entities from all over the country – The First Mazovian Tax Office in Warsaw.
  • Creation of 19 specialized tax offices, one in each voivodeship except for the Masovian Voivodeship, Silesian Voivodeship, and Greater Poland Voivodeship, where two specialized tax offices will operate. Among them, one specialized tax office, which in addition to the province's range will also be competent for taxpayers having a permanent place of business in more than one territorial range of operation of the heads of tax offices - The Second Mazovian Tax Office in Warsaw.
  • Reduction of the revenue threshold for servicing a taxpayer by a specialized tax office from EUR 5M to EUR 3M. The classification into the category of taxpayers to be handled by specialized tax offices will be based on data for 2019 or data for the last tax year that ended in 2019 for taxpayers whose tax year does not coincide with the calendar year.

One tax office for agencies and branches of foreign companies

  • Appointment of the Second Mazovian Tax Office to provide tax services for investment and pension funds, representative offices, and branches of foreign companies.

Centralization of WHT settlements of all taxpayers in one office

  • Handling withholding tax settlements by the regional Tax Office in Lublin - this will apply to all taxpayers.

The reorganization of the tax office structure will have a significant impact on taxpayers' obligations.

For many of them, the reorganization of the structure of tax offices will require a change of the current tax office or being a subject to a specialized tax office.

We will keep you informed about the progress of work on the projects.

Should you have any questions, please do not hesitate to contact our experts:

Łukasz Bączyk
Head of Tax, Board Member
E: lbaczyk@asbgroup.eu

Marta Skrodzka
Tax Manager - Tax Adviser
E: mskrodzka@asbgroup.eu