Tax Portal

<!doctype html> <html lang="en-US"> <head>  <script> (function (w, d, s, l, i) { w[l] = w[l] || []; w[l].push({ 'gtm.start': new Date().getTime(), event: 'gtm.js' }); var f = d.getElementsByTagName(s)[0], j = d.createElement(s), dl = l != 'dataLayer' ? '&l=' + l : ''; j.async = true; j.src = 'https://www.googletagmanager.com/gtm.js?id=' + i + dl; f.parentNode.insertBefore(j, f); }) (window, document, 'script', 'dataLayer', 'GTM-N2PN2W8'); </script>   <script async src="https://www.googletagmanager.com/gtag/js?id=G-220RZQETXQ"></script> <script> window.dataLayer = window.dataLayer || []; function gtag() { dataLayer.push(arguments); } gtag('js', new Date()); gtag('config', 'G-220RZQETXQ'); </script> <meta charset="utf-8"> <meta name="viewport" content="width=device-width, initial-scale=1, shrink-to-fit=no"> <meta name="robots" content="" /> <title>Tax Portal</title> <meta name="description" content="You can find here information about taxes and settle accounts online"> <link rel="apple-touch-icon" sizes="180x180" href="/assets/apple-touch-icon.png" /> <link rel="icon" type="image/png" sizes="32x32" href="/assets/favicon-32x32.png" /> <link rel="icon" type="image/png" sizes="16x16" href="/assets/favicon-16x16.png" /> <link rel="manifest" href="/assets/site.webmanifest" /> <link rel="preconnect" href="https://fonts.gstatic.com"> <link rel="stylesheet" href="/fonts/fonts.css" /> <link rel="stylesheet" href="/css/fontawesome-all.css" /> <link rel="stylesheet" href="/css/bootstrap.min.css"> <link rel="stylesheet" href="/css/bootstrap-select.css"> <link rel="stylesheet" href="/css/cookieconsent.min.css?v=20240223" /> <link rel="stylesheet" href="/css/site.css?v=20190117"> <link rel="stylesheet" href="/css/jquery-ui.css" /> <script src="/scripts/cookieconsent.min.js"></script> <script> window.addEventListener("load", function() { window.cookieconsent.initialise({ cookie: { domain: "www.podatki.gov.pl" }, window: '<div role="dialog" aria-label="Cookies info" aria-describedby="cookieconsent:desc" class="cc-window {{classes}}">{{children}}</div>', elements: { messagelink: '<div id="cookieconsent:desc" class="cc-message"><p>{{messageOne}}</p><p>{{messageTwo}}</p><p><a tabindex="0" class="cc-link" href="{{href}}" target="_blank">{{link}}</a></p></div>', dismiss: '<a aria-label="Got it, close the cookie message." role="button" tabindex="0" class="btn btn-primary cc-btn cc-dismiss">{{dismiss}}</a>' }, palette: { popup: { text: "#ffffff" }, }, position: "bottom-left", content: { messageOne: "This site uses cookies to offer you a better browsing experience. Cookies also allow us to create the anonymized statistics.", messageTwo: "If you do not block cookies, you agree to their use and cookies would be saved in the device's memory. You can change your browser settings to disable cookies", href: "/en/privacy-policy/", link: 'Read about the privacy policy', dismiss: 'Got it' } }, function (popup) { var handler = function (event) { if (event.keyCode === 13) { popup.setStatus(cookieconsent.status.dismiss); popup.close(); document.removeEventListener('keyup', handler); } }; document.addEventListener('keyup', handler) }) }); </script> </head> <body>  <noscript> <iframe src="https://www.googletagmanager.com/ns.html?id=GTM-N2PN2W8" height="0" width="0" style="display:none;visibility:hidden"></iframe> </noscript>  <div id="scrollDown"><div id="scrollDownAfter"></div></div> <link href="/Content/Styles/SENT/mobileheader.css" rel="stylesheet" type="text/css" /> <header > <nav class="navbar navbar-dark navbar-expand-lg"> <a href="#content" class="skip-link sr-only sr-only-focusable">Go to content</a> <a href="#search" class="skip-link sr-only sr-only-focusable">Go to search</a> <a href="#footer" class="skip-link sr-only sr-only-focusable">Go to footer</a> <div class="navbar-brand"> <img class="d-inline-block" width="96" src="/media/2842/assets-logotypes-polish-emblem.svg" alt=""> <h1 class="amethysta navbar-text">podatki.gov.pl</h1> </div> <div class="d-flex align-items-end"> <button class="btn btn-secondary mobileSearchButton" type="button" data-toggle="modal" data-target="#searchModal"> <img style="height:30px; height:30px; display:inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /> </button> <button class="btn btn-secondary navbar-toggler" type="button" data-toggle="collapse" data-target="#navbarNav" aria-controls="navbarNav" aria-expanded="false" aria-label="Menu"> <i class="fas fa-bars"></i> </button> </div> <div class="modal fade" id="searchModal" tabindex="-1" role="dialog" aria-labelledby="searchModal" aria-hidden="true"> <div class="modal-dialog" role="document"> <div class="modal-content"> <div class="modal-body"> <div class="input-group" style="margin-bottom:5px;"> <input type="text" id="searchLabel" name="query" class="form-control" aria-label="Enter the phrase you are looking for" required minlength="3"> <div class="input-group-append"> <button id="btn-search" class="btn btn-secondary" type="submit"><img style="height: 30px; height: 30px; display: inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /></button> <button class="btn btn-secondary" data-dismiss="modal" label="Zamknij"><span aria-hidden="true">X</span></button> </div> </div> </div> </div> </div> </div> <div class="collapse navbar-collapse" id="navbarNav"> <form id="search" class="header-element ml-auto" action="/en//szukaj" method="GET" style="padding-right:20px;"> <div class="input-group" style="margin-bottom:5px;"> <div class="lang-sel-wrapper" style="margin: 10px"> <div tabindex="0" id="lang-sel" class="lang-sel btn btn-emptyAk" aria-label="Wybierz j臋zyk"> EN <div class="arrow" style="transform: rotate(45deg);"></div> <ul id="lang-sel-items" class="lang-sel-wrapper"> <li> <a href="/">PL</a> </li> <li> <a href="/uk/">UK</a> </li> </ul> </div> </div> <div class="input-group-append mobileButtonSearch" style="margin:10px;"> <button class="btn btn-secondary" type="button" data-toggle="modal" data-target="#searchModal"> <img style="height:30px; height:30px; display:inline-block;" alt="Wyszukaj" src="/Content/Images/search.svg" /> </button> </div> </div> </form> <nav class="nav nav-list flex-column d-lg-none"> <a class="nav-link" href="/en/residents/">Residents</a> <a class="nav-link" href="/en/cross-border-commuters/">Cross-border commuters</a> <a class="nav-link" href="/en/pensioners/">Pensioners</a> <a class="nav-link" href="/en/vehicles-in-eu/">Vehicles in EU</a> <a class="nav-link" href="/en/stay-in-eu/">Stay in EU</a> <a class="nav-link" href="/en/inheritance/">Inheritance</a> <a class="nav-link" href="/en/corporate-income-tax/">Corporate income tax</a> <a class="nav-link" href="/en/value-added-tax/">Value added tax</a> <a class="nav-link" href="/en/excise/">Excise</a> <a class="nav-link" href="/en/services/">Services</a> <a class="nav-link" href="/en/site-map/">Site map</a> <span class="nav-link">Change language:</span> <div class="nav-lang"> <a href="/" aria-label="Link to the Polish language version of the tax portal">PL</a> <a href="/uk/" aria-label="Link to the Ukrainian language version of the tax portal">UK</a> </div> </nav> </div> </nav> </header> <script> function LogOut() { $.ajax({ url: '', type: 'POST', data: {}, success: function (result) { console.log(result); } }); } </script> <div id="content" class="container-fluid"> <div class="hero-tiles" style="background: #333333 url(/media/6461/baner_obywatele.jpg) no-repeat center center /cover"> <div class="container"> <div class="row"> <div class="col-md-12"> <div class="card"> <div class="card-body"> <div class="row align-items-center"> <div class="col text-container light-text"> <h2 class="card-title">Tax-residence</h2> <p class="card-text">Information on tax-residence: who qualifies as tax resident and under what conditions</p> <div class="row"> <div class="col col-md-auto"> <a href="/en/residents/tax-residence/" class="btn btn-outline-primary light-text">Read more</a> </div> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="checkerboard"> <div class="container"> <h2 class="dark-text">Information for citizens</h2> <div class="row"> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/residents/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Residents</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Information on tax-residence and double taxation</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/cross-border-commuters/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Cross-border commuters</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information for cross-border commuters working in one country and living in another</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/pensioners/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Pensioners</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information for pensioners that live in one EU country but receive their pension from another</p> </div> </div> </div> </a> </div> </div> <div class="w-100"></div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/vehicles-in-eu/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Vehicles in EU</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information for vehicle owners</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/stay-in-eu/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Stay in EU</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about stay in another member countries of the EU</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/inheritance/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Inheritance</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about tax obligations in relation to successions</p> </div> </div> </div> </a> </div> </div> <div class="w-100"></div> </div> </div> </div> <div class="hero-content"> <div class="container"> </div> </div> <div class="hero-button" style="background: #333333 url(/media/6462/baner_przedsiebiorcy.jpg) no-repeat center center /cover;" > <div class="container"> <div class="row"> <div class="col-md-12"> <div class="card"> <div class="card-body"> <div class="row align-items-center" )> <div class="col text-container light-text"> <h2 class="card-title">Registering for VAT</h2> <p class="card-text">Specific information about registering for VAT</p> </div> <div class="col-md-auto"> <a href="/en/value-added-tax/registering-for-vat/" class="btn btn-outline-primary light-text">Read more</a> </div> </div> </div> </div> </div> </div> </div> </div> <div class="checkerboard"> <div class="container"> <h2 class="dark-text">Information for entrepreneurs</h2> <div class="row"> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/corporate-income-tax/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>CIT</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about Corporate Income Tax: CIT entities, time limit for registration, registering for CIT, profits subject to CIT, keepin of account, tax rates, tax exemption</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/value-added-tax/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>VAT</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about VAT: registering, general rules and rates, extemptions, paying and refund</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/excise/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Excise</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about excise: how to set up an excise business, authorities responsible for the collection of excise duty, excise products, excise duty rates</p> </div> </div> </div> </a> </div> </div> <div class="w-100"></div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/gambilng-tax/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3>Gambilng tax</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Information about gambling tax</p> </div> </div> </div> </a> </div> </div> <div class="col-md-4 checkerboard-item-container has-background"> <div class="checkerboard-item dark-text"> <a href=/en/services/ target=> <div class="checkerboard-item-background" data-image="" style="background: transparent"> <div class="checkerboard-item-background-overlay"> <div class="checkerboard-item-inner-container has-background"> <div class="row"> <div class="col"> <h3> Services</h3> </div> <div class="col-auto"> <p class="text-right"><i class="fas fa-arrow-right"></i></p> </div> </div> <p style="font-weight:initial;">Specific information about services: conditions for carrying out specific activities, procedures for obtaining licences / authorisations / notifications, contact details and others</p> </div> </div> </div> </a> </div> </div> </div> </div> </div> </div> <footer id="footer"> <div class="footer"> <div class="container"> <div class="row"> <div class="col-md-4"> <p><a data-udi="umb://document/7473c1ce3a9b4e99a1c0545e2193034f" href="#" title="The Minister of Finance privacy notice"><img class="img-fluid" src="/media/6453/logo_mf_eng.png?width=500&height=161.23316796598158" alt="Link going to website Ministry of Finance" data-udi="umb://media/3c64d73a1c7443bfa8e101c7bf7b191a" /></a></p> <p>聽</p> </div> <div class="col-md-4"> <p><strong><a data-udi="umb://document/6d8e846f13a546ed88f40baa85fb0496" href="/en/website-accessibility-statement/" title="Website Accessibility Statement">Website Accessibility Statement</a></strong></p> <p><strong><a data-udi="umb://document/70a4f7245c794c518d28cd5150e0ee14" href="/en/privacy-policy/" title="Privacy policy">Privacy policy</a></strong></p> <p><strong><a data-udi="umb://document/03645c88923c40cda6e73a57da36c7cb" href="/en/the-minister-of-finance-privacy-notice/" title="The Minister of Finance privacy notice">The Minister of Finance privacy notice</a></strong></p> <p><strong><a data-udi="umb://document/4ef6387a6e5947c98204033151028126" href="/en/the-nra-head-privacy-notice/" title="The NRA Head privacy notice">The NRA Head privacy notice</a></strong></p> </div> <div class="col-md-4"> <p><strong><a data-udi="umb://document/a95ff2b545844b539b9f0fa15fe9ca59" href="/en/site-map/" title="Site map">Site map</a></strong></p> <h2 class="amethysta" style="padding-top: 1.5rem;"><a data-udi="umb://document/6859cc7a3c35473db19dae9478aa1cfc" href="/en/">Tax Portal</a></h2> </div> </div> </div> </div> <div class="eu-footer"> <div class="container"> <div class="row align-items-center"> <div class="col-md-auto logo-container"> <img class="logo-left" src="/media/3144/fe.svg" alt="Fundusze Europejskie. Polska Cyfrowa" /> </div> <div class="col"> <p>We provide content posted on the website free of charge. The use of content published on the website taxeski.gov.pl, regardless of the purpose and method of use, does not require the consent of the Ministry of Finance. Content marked on the website as copyrighted content, unless otherwise stated, is made available under the Creative Commons Attribution 3.0 Poland license.</p> </div> <div class="col-md-auto logo-container"> <img class="logo-right" src="/media/3145/ue.svg" alt="Unia Europejska. Europejski Fundusz Rozwoju Regionalnego" /> </div> </div> </div> </div> </footer> <script src="/scripts/jquery-3.3.1.min.js"></script> <script src="/scripts/popper.min.js"></script> <script src="/scripts/moment.min.js"></script> <script src="/scripts/bootstrap.min.js"></script> <script src="/scripts/jquery-ui.min.js"></script> <script src="/scripts/jquery-migrate-3.0.0.min.js"></script> <script src="/scripts/jquery.unobtrusive-ajax.js"></script> <script> $('.fb-button').click(function() { FB.ui({ method: 'share', href: 'http://www.podatki.gov.pl/en/', }, function(response){}); }); </script> <script src="/scripts/front.js"></script> <script type="text/javascript" src="/_Incapsula_Resource?SWJIYLWA=719d34d31c8e3a6e6fffd425f7e032f3&ns=1&cb=1627214938" async></script></body> </html>

CINXE.COM

Tax Portal