Service of letters by tax authorities - possible methods


Almost all documents related to tax proceedings are prepared in writing, and the documents are served in person. Do the tax authorities have the right to send us documents by other means? What if we are not at home when the postman arrives?

Service of letters by tax authorities - recipient's obligations

It is the taxpayer's duty to:

  1. Informing the tax authority about a change of address or e-mail address (in the case of electronic delivery of letters).

  1. In the case of a trip abroad for a period of at least 2 months, appointment of a service representative.

In the event of neglecting these obligations, the letter shall be deemed delivered to the current address.

Service of letters by tax authorities - methods

To your own hands

Tax authorities most often send letters via Poczta Polska, but this is not their only solution - the tax office may use the services of private companies or deliver the letter by courier after receiving the appropriate delivery order. Tax authorities also often decide to delegate one of their employees. If the letter is delivered from the commune - and the tax authority is the head of the commune - even the head of the village may knock on our door.

Over the Internet

Service of letters by the tax office may take place electronically, with the exception of certificates, which must be submitted using the traditional method. In order to obtain a tax procedure document in this way, you must first meet the conditions described in art. 144 a § 1 of the Tax Code:

1) Submit an application in the form of an electronic document via the electronic inbox of the tax authority or the tax portal.

2) Request the letter to be served by electronic means of communication and provide the tax authority with the electronic address.

3) Give consent to the service of letters by electronic means of communication and provide the tax authority with an electronic address.

According to the regulations, the taxpayer will have the right to opt out of the electronic form and choose to deliver letters using the traditional method.

Service of letters by tax authorities and the person and place of delivery

Directly to the taxpayer

The place of delivery of the letter to natural persons is considered to be:

  • place of residence or

  • the place of work of the taxpayer

In special cases:

  • leaving for collection at the tax office

  • any place where the addressee is currently present

By third parties

In the absence of the taxpayer, the letter may be forwarded to an adult household member, neighbor or caretaker. The condition that they must meet is the obligation to deliver the letter to the appropriate person and a written acknowledgment of receipt. In a situation where a third party for some reasons is not possible or refuses to sign the confirmation, the deliverer shall indicate the person who received the letter and give the reason for the lack of signature along with the date of receipt.

If the tax letter has not been delivered to the sender or transferred to another person, the deliverer is obliged to put the notice in the mailbox, on the door of the apartment or in another visible place.

Special Situations

From time to time it may happen that all possible delivery routes fail. In this case, the letter can be left for a period of 14 days:

  1. At a post office (in the case of delivering letters with the services of Poczta Polska).

  2. At the commune / city office (in the case of delivering letters by employees of the tax authority or other authorized persons).

The taxpayer is informed about the fact that the letter has been left at the facility twice immediately after unsuccessful delivery and 7 days after the first delivery attempt.

The way of informing the taxpayer may be, inter alia, a notice left in a mailbox or in another visible place.

Service of letters by tax authorities - recognition of delivery

The tax office has various options for forwarding the letter to the taxpayer, however, it should be remembered that the service of the letter should be confirmed each time.

The person who collects the letter is required to sign a handwritten signature confirming the delivery of the letter. If the receipt is missing, the tax authority has no evidence of actual delivery.

When the letter is delivered to the taxpayer by electronic means, he has 7 days to send the relevant authority a confirmation of receipt. The tax authority sends to the taxpayer's e-mail address information indicating the electronic address from which the addressee may receive the letter and at which he should confirm its delivery.

If the taxpayer does not send the appropriate confirmation, the letter will be sent again, this time using the traditional method.