Changes in the properties of tax offices from 2021

Co-Size-Changing

From January 1, 2021, there were changes in the properties of tax offices. A specialized tax office started to function, the role of which is to provide services to the largest taxpayers. In turn, 19 other specialized tax offices will focus on large enterprises, and small firms with foreign capital will return to other offices.

What changes in the properties of tax offices?

From the beginning of this year, the 1st Mazowiecki Tax Office in Warsaw will deal with the largest entities from all over Poland, i.e. those whose revenues exceed EUR 50 million per year. In addition, it will also provide services to the National Bank of Poland, state and domestic banks operated as joint-stock companies, mortgage banks, tax capital groups and their companies as well as listed companies, as well as domestic insurance and reinsurance companies.

19 specialized tax offices will focus their activities on taxpayers with net revenues from EUR 3 million to EUR 50 million per year, as well as on foreign entities with revenues exceeding EUR 3 million per year. In addition, the role of these offices will be to provide services to universities and independent public health care institutions with annual revenues exceeding EUR 3 million, local government units, cooperative banks and credit unions, as well as branches and representative offices of foreign entrepreneurs.

Foreign companies with an annual income of at least EUR 3 million, having a permanent place of business in more than one territorial area of ​​operation of other heads of specialized tax offices, will be handled by the 2nd Masovian Tax Office in Warsaw.

Withholding tax (WHT) will be settled by the Lublin Tax Office in Lublin.

Changes in the properties of tax offices contribute to the fact that enterprises with foreign capital that do not meet the subjective criterion or the revenue / turnover criterion (amount lower than EUR 3 million per year) will be serviced by the remaining 380 tax offices operating in Poland. Taxpayers and payers of excise duty, gaming tax or minerals extraction tax will not be settled in the same way as before in any of the specialized tax offices (including national ones).