Anna Główka

Attorney at law (Poland)
Phone: +48 22 244 00 51

According to the rules in force until 30 June 2015 (Regulation of the Minister of Finance of 20 June 2007 on the authorisation to issue advance tax rulings) the individual advance rulings could be issued by Directors of Tax Chambers in Bydgoszcz, Katowice, Łódź, Poznan and Warsaw. The jurisdiction of those authorities depended on the location of domicile or registered office of the applicant. Each of those authorities was responsible for the specified provinces and if an application for an advance tax ruling came from an applicant established in a province supervised by a given Director of Tax Chamber, he issued the advance tax ruling no matter which tax it was about. 

What has changed in the advance tax rulings since 1 July 2015?

By virtue of the regulation of 1 July 2015 which replaced the old regulation, the advance tax rulings may still be issued by Directors of the above five Tax Chambers. However, which of them is competent for a matter will depend not only on the applicant's domicile or registered office but also on the type of the tax in question. The new legislation partially departs from the territorial jurisdiction in favour of the subject-matter jurisdiction of the authorities entitled to issue the advance tax rulings. 

1 July 2015 saw also a new regulation concerning the application form for an advance tax ruling and payment of the application fee. The ORD-IN form was adjusted to the changes in the jurisdiction of the authorities. As regards the application fee, it can be paid only to the bank account of the authorities. 

What is the purpose of the changes to the advance tax rulings?

The changes are meant to centralise the issuing of advance rulings on particular taxes, which is supposed to make them more consistent and correct. The justification accompanying the draft of the new regulation on the authorisation to issue advance tax rulings says that this is the first step of the centralisation and subject-matter specialisation of the National Tax Information (NTI). The ultimate goal is the system in which advance tax rulings on individual types of taxes are issued by the designated NTI centres. However, this is not going to happen for another few years.

Where to apply under the new rules?

Since most of the applications for advance tax rulings are about VAT and income taxes, the lawmakers decided that starting from 1 July 2015 VAT and PIT issues will be decided by Directors of Tax Chambers in Bydgoszcz, Katowice, Łódź, Poznan and Warsaw, while CIT will be decided by Directors of Tax Chambers in Bydgoszcz, Katowice, Poznan and Warsaw (excluding Łódź). With respect to those taxes, each authority was assigned to certain provinces.

As regards the so-called "niche" taxes (such as excise duty, inheritance tax, civil law transaction tax, gambling and lottery tax), the advance tax rulings will be issued exclusively by Director of Tax Chamber in Warsaw (upon application of taxpayers established in Mazowieckie province or outside Poland) and Director of Tax Chamber in Katowice (upon application of taxpayers established elsewhere in Poland). 

The new rules apply exclusively to the applications filed after 30 June 2015. Applications filed before that date will be considered by the authority competent as of the application date even though the rules of jurisdiction have changed in the meantime. 

If you are planning to apply for an advance tax ruling we recommend making sure which authority you should file with taking into account the tax you are concerned about and your location. Our tax advisers in Gdansk, Gliwice, Cracow, Poznan, Warsaw and Wroclaw are at your service in this respect. We are also at your service to answer any other questions you may have with respect to tax advisory services in Poland.