Poland: Revised jurisdiction of tax authorities over business taxpayers

Poland: Revised jurisdiction of tax authorities

Decrees issued in late December 2020 revise the scope of jurisdiction of the tax authorities in relation to certain categories of taxpayers.


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Beginning 1 January 2021, the largest businesses (those with annual revenue exceeding €50 million) operating in Poland are subject to the jurisdiction of the First Mazovian Tax Office in Warsaw. This does not apply to taxpayers and tax remitters conducting business activity under private partnerships. This tax office also has jurisdiction over tax matters involving:

  • Listed companies
  • Tax capital groups and their member companies
  • National banks and joint-stock banks established under Poland’s banking law
  • Polish insurance and reinsurance companies

“Smaller taxpayers” (those with annual revenue exceeding €3 million) are subject to the jurisdiction of 19 specialized tax offices.

Read a January 2021 report [PDF 237 KB] prepared by the KPMG member firm in Poland

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