Change in jurisdiction of tax offices – revenue limit for the largest taxpayers will increase from €50 million to €100 million
A draft amendment to the Ordinance of the Minister of Finance, Funds and Regional Policy of 28 December 2020, concerning certain taxpayers and remitters for whom tasks are performed by a tax office other than the one with local jurisdiction, has recently been submitted for consultation (the Ordinance)[1]. The Ordinance stipulates, inter alia, which taxpayers fall under the jurisdiction of one of the 19 specialized tax offices or the First Mazovian Tax Office in Warsaw, as determined by factors including the amount of net revenue from the sale of goods, products and services.
The draft amendment to the Ordinance will increase the revenue limit determining the authority of the First Mazovian Tax Office in Warsaw from EUR 50 million to EUR 100 million (amendments to §2(1)(15) and (16)). According to the explanatory memorandum to the draft amendment, this move is intended to adjust the revenue limit in line with the current economic conditions, including the significant increase of inflation.
These changes will result in a change of tax office jurisdiction for some taxpayers. In some cases, it will be necessary to analyze income earned over the past few years and take the appropriate steps.
Please note that this amendment may still be modified before it is published and comes into force.
If you have any questions or concerns regarding the foregoing, please do not hesitate to contact us
[1] Journal of Laws item 2456
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