Deadline for filing information about a change of the tax office in 2023
17 October 2022 marks the deadline for sending a written notification to the current tax office regarding the change of the competent tax office in 2023. The above obligation results from the Regulation of the Minister of Finance, Funds and Regional Policy of 28 December 2020 on some taxable persons and remitters with respect to whom tasks are performed by the head of the tax office other than the tax office of local competence (hereinafter: “Regulation”) and it applies, without limitation, to:
- taxable persons and remitters whose net revenue from sales of goods, products and services in the tax year exceeded 3 million euro, in which case the competent tax office will be the specialized tax office as indicated in the Annex to the Regulation,
- taxable persons and remitters whose net revenue from sales of goods, products and services in the tax year exceeded 50 million euro, in which case the competent tax office will be the First Mazovian Tax Office.
Businesses will be classified under a given category on 1 January 2023, based on the financial statements for 2021. Exclusion from a given category as at 1 January 2023 will be made on the basis of the financial statements for 2021 and 2020 – the change will be made if the revenue limit was not achieved for two years. To determine whether the revenue limit indicated in the Regulation was exceeded, the amount expressed in EUR should be converted to PLN according to the average rate announced by the National Bank of Poland as at the last day of the tax year in which revenue subject to audit was derived.
The law does not provide for any special form of the notification.
If you need assistance in verifying the obligations imposed by the Regulations or in preparing said notification, you are welcome to contact us.
KONTAKT
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E: elzbieta.lis@pl.Andersen.com
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