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Notification of change of revenue office

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​​by ​​​​​​​​​Przemysław Trzaska

14 October​ 2024


On 1 January 2025, some taxpayers who have so far settled their taxes in ordinary revenue offices, will move under the jurisdiction of heads of specialised revenue offices, designed to handle so-called large taxpayers.

So-called large entities of significant economic and social importance are handled by specialised revenue offices. They include banks, cooperative savings and credit unions, insurance companies, foreign companies, branches or representative offices of foreign companies and other companies that meet the revenue criterion set out in the legislation. 

Taxpayers with net revenue or turnover of at least 3 million euro, but no more than 50 million euro, earned in the course of their business activities in a tax year will, as of 1 January 2025, move to one of the specialised revenue offices competent for their registered office.

The amount of the threshold (i.e. 3 million euro or 50 million euro of the above-mentioned revenue) is converted at the average exchange rate of that currency published by the National Bank of Poland as of the last day of the tax year adopted by the entity. The amount of revenue is determined on the basis of financial statements, annual CIT return or VAT return.

Taxpayers must notify their current revenue office of the change of revenue office as from 1 January 2025 by submitting a written notification by 15 October 2024. 

If you have any questions about the above obligations – contact us.

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Przemysław Trzaska

Tax adviser (Poland)

Senior Associate

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