Tax interpretations help in understanding and applying tax regulations correctly. Below you will find information on how to obtain an individual tax interpretation. Thanks to this you can avoid misunderstandings with the tax authorities. Interpretations will help you conduct tax affairs in accordance with valid regulations.
Tax interpretations
Tax interpretations are official administrative explanations of a particular issue in the context of tax law. They support taxpayers in proper interpretation and application of tax law provisions.
There are two categories of tax interpretations:
- General interpretations. The Minister of Finance issues them to standardize the regulations.
- Individual interpretations. They result from the request of the taxpayer interested in a specific tax issue.
Individual tax interpretations
An individual tax interpretation is issued based on the Tax Ordinance Act of 29 August 1997.
As per regulations, the Director of the National Tax Information issues the interpretation of tax law. The document follows a request of an interested taxpayer. It may concern both existing factual situations and future events.
| What elements should an individual tax interpretation contain? | – A comprehensive description of the factual situation or related future event. -An assessment of the applicant’s approach along with justification. Justification may be omitted if the applicant’s position is entirely correct. |
As a rule, the Director of the National Tax Information has 3 months to issue an individual tax interpretation. If the interpretation is not issued within this time, you can assume that the authority considers the taxpayer’s position to be correct. Such a phenomenon is also referred to as silent interpretation.
You cannot get an individual tax interpretation for events that are subject to:
- ongoing tax proceedings,
- tax control,
- customs and tax inspection.
You should remember that individual tax interpretations are not a source of law. They represent a legal interpretation indicating if the taxpayer understands specific provisions correctly.
A request for individual interpretation
You can submit an application for an individual interpretation in two ways:
- Traditionally. You can deliver it personally or by post to the Director of the National Tax Information.
- Electronically. You can use the ePUAP platform and complete the ORD-IN form.
| What elements should the application contain? | -detailed description of the case, -a specific question to consider, -applicant’s approach regarding the interpretation of the specific provision |
The application for an individual interpretation must include payment confirmation.
Tax interpretations’ browser
As of 4 October 2021, the Customs and Tax Information System EUREKA is available.
It is a browser accessible at https://www.podatki.gov.pl/en/ website which allows for searching of tax interpretations. The interpretations are issued based on the Tax Ordinance Act of 29 August 1997.
The browser allows finding:
- Individual and general interpretations,
- Information brochures,
- Binding excise and rate information,
- Information on securing opinions or refusing to issue them,
- Responses to interpellations,
- Selected court rulings.
Any individual interested in obtaining tax or customs information from the Ministry of Finance can use it. Using the EUREKA system does not require logging in.
Tax interpretations – summary
Tax interpretations are official administrative explanations of a particular issue in the context of tax law. There are general and individual tax interpretations. Individual tax interpretations follow the request of the taxpayer. They can concern both past facts and future events. They contain a detailed description and assessment of the applicant’s approach. The Director of the National Tax Information has 3 months to issue an interpretation. In the absence of a decision within this time, it is assumed that the taxpayer’s position is correct. Individual tax interpretations do not constitute a source of law. They only represent an interpretation of existing provisions.
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FAQ – frequently asked questions about: tax interpretations
What are tax interpretations?
Tax interpretations are official decisions of tax authorities regarding the interpretation of tax provisions in specific cases.
What are the types of tax interpretations?
We distinguish between general interpretations and individual interpretations. The first concerns broader tax issues. The latter follows the request of the taxpayer for a specific case.
Who can apply for an individual tax interpretation?
An application for an individual tax interpretation can be submitted by any taxpayer who wants to ensure the correct way of settling tax matters in specific circumstances.
What information should you include in an application for an individual tax interpretation?
The application should provide a comprehensive description of the factual situation. It must also include the relevant question for the tax authority.
Are tax interpretations binding for all taxpayers?
Tax interpretations are binding only for the tax authority that issued them. Yet, they serve as a support in interpreting tax provisions for taxpayers.
What are the legal consequences of acting contrary to a tax interpretation?
Inconsistent action with a tax interpretation can lead to legal consequences. They may have the form of tax penalties and additional payments.
How long does it take to obtain an individual tax interpretation?
The process of obtaining an individual tax interpretation can take several months. It depends on the workload of tax authorities and the complexity of the case.
Are tax interpretations publicly available?
Yes, tax interpretations are usually available publicly. They are issued by the relevant tax authorities, allowing others to use them as a source of knowledge.
Can you appeal against a tax interpretation?
Yes. A taxpayer can appeal against a tax interpretation if they believe it was not correctly issued or is inconsistent with the law.
What are the benefits of using individual tax interpretations for entrepreneurs?
Using individual tax interpretations allows entrepreneurs to avoid legal uncertainty. It minimizes the risk of making tax errors.
