Tax residency certificate in Poland – how to get it?

Tax residency certificate in Poland – how to get it?
Marek Cieślak

Marek Cieślak

CEO CGO Finance

Understanding the nuances of tax obligations is crucial for entities engaged in international business, and the tax residency certificate in Poland plays a vital role in this context. This certificate serves as an essential tool to prevent tax evasion and the improper application of double taxation treaties.

Our article cleares out the concept of a tax residency certificate in Poland, elaborating on its significance, the information it contains, and its relevance to business entities.

We explain the process of applying for this certificate, discuss its importance for entities with international business connections, and clarify its inapplicability to individuals with identical income and tax residence.

Whether you’re considering applying for a tax residency certificate in Poland or simply seeking to understand its impact on your business, our comprehensive guide provides all the answers you need for 2024 and beyond.

If you are interested in the payroll in Poland and accounting in Poland related topics, we invite you to contact our accounting firm in Warsaw. Our accountants in Poland are at your disposal. Contact us today and let us help you!

Tax residency certificate in Poland

What is tax residency?

Tax residency is the place where a natural or legal person must fulfil tax obligations. It allows to determine the so-called unlimited tax liability. It is crucial for taxation purposes. Countries differentiate the taxation rules for natural and legal persons depending on their tax residency.

For natural persons, tax residency is usually determined based on their permanent residence or the time they spend in a given country. For legal entities, tax residency is often linked to the place of registration or management of their main business centre.

Read our guide on VAT registration in Poland

Who can become a tax resident?

To obtain tax residency in Poland, you must meet at least one of the following conditions:

  1. Having a centre of personal or business interests in Poland.
  2. Staying in Poland for a period longer than 183 days during the tax year.

What is a tax residency certificate in Poland?

The tax residency certificate in Poland is a document that indicates and confirms:

  • the taxpayer’s place of residence – in the case of natural persons
  • the taxpayer’s registered office – in the case of legal entities.

It is issued to prevent misuse of international double taxation avoidance agreements.

A tax residency certificate is a proof of having tax residency in a specific country. It authorises the payer to apply the tax rate determined by the international agreement on double taxation avoidance concluded by that country, instead of the rate specified in domestic regulations.

Check out our article on company registration in Poland

Tax residency certificate in Poland - money

What does a tax residency certificate in Poland include?

The law defines a tax residency certificate in Poland as proof of the taxpayer’s residence for tax purposes. It is issued by the tax authority of the taxpayer’s country of residence.

This means that a properly prepared tax residency certificate in Poland should include:

  • Identification details of the entity: residence or registered office, name or business name.
  • Date of issuance of the document.
  • Information about the validity period of the certificate (not a mandatory requirement).
  • Confirmation of residence or registered office for tax purposes in the specific country.
  • Details of the issuing authority.

Importantly, there is no common template for the tax residency certificate in Poland. The document also does not have to be named a “certificate”. It is sufficient for it to contain the mentioned details and information.

If you are seeking advice on relocation to Poland, obtaining a residence permit in Poland, want to get a TRC in Poland or simply looking for immigration lawyer in Poland – visit a website of our immigration law firm in Poland for more information.

Who issues the tax residency certificate in Poland?

The competent tax administration authority of a given country issues tax residency certificate. In Poland, the tax office competent for the taxpayer’s place of residence or registered office grants it.

Tax residency certificate in Poland - chart

When is it worth applying for a tax residency certificate in Poland?

The tax residency certificate is useful for:

  • natural and legal persons conducting business both in Poland and abroad,
  • taxpayers earning income in another country who want to avoid double taxation.

Who can apply for a tax residency certificate in Poland?

As indicated above, the tax residency certificate applies to income tax of taxpayers who have their place of residence or registered office in Poland.

You can apply for a tax residency certificate in Poland in person or through a representative. The power of attorney must be granted in writing at the tax office. It is also admissible in the form of an electronic document via e-PUAP.

How to apply for a tax residency certificate in Poland?

You can submit an application for a tax residency certificate in Poland in two ways:

  • in paper form,
  • in electronic form.
Application in paper formYou can submit it in person to the tax office competent for the taxpayer’s place of residence or registered office. You can also send it by post to the tax office competent for your place of residence or registered office. It requires a handwritten signature.
Application in electronic formYou can send it as an attachment to a general notice in the e-Tax Office platform. You can also send it via e-PUAP. It requires authentication via Trusted Profile or qualified signature.
Forms of application for a tax residency certificate in Poland

In both cases, you must complete the CFR-1 form, which should include:

  • Taxpayer’s details,
  • Reason for submitting the application,
  • Number of certificate copies,
  • Method of certificate receipt.
Tax residency certificate in Poland - calculator

How much does it cost to apply for a tax residency certificate in Poland?

No feeapplications submitted through the e-Tax Office
Stamp duty of PLN 17applications submitted in paper form, applications submitted via e-PUAP
Costs of submitting an application for a tax residency certificate in Poland

The obligation to pay the mentioned tax duty arises upon submitting the application. Remember to include payment confirmations with the application. The proof of payment can be in the form of a printout confirming the transfer.

How long does it take to obtain a tax residency certificate in Poland?

Within 7 days of submitting an application, the competent tax administration authority issues:

  • tax residency certificate, or
  • decision to refuse its issuance.

What is the validity period of the tax residency certificate in Poland?

As mentioned above, information about the validity period is not a necessary condition for the certificate’s validity. If the certificate does not clearly specify a term, it is assumed to be valid for 12 months from the date of issuance. After this period, the taxpayer should apply for a new tax residency certificate.

Tax residency certificate in Poland - statistic

Tax residency certificate in Poland – summary

The certificate is a document that proves tax residency. The relevant tax administration authority issues it. It includes identification details, date of issuance, confirmation of residence for tax purposes, and details of the issuing authority.

You can apply for the certificate in person or electronically. The costs of issuing it depend on the chosen method. It typically has a validity period of 12 months. The renewal is required afterwards.

If you are interested in the tax and accounting in Poland related topics, we invite you to contact our accounting office in Warsaw. Our accountants in Poland are at your disposal. Contact us today and let us help you also with VAT registration in Poland.

FAQs relating to tax residency certificate in Poland

What is a Tax Residency Certificate in Poland?

A tax residency certificate in Poland is a document that confirms a taxpayer’s place of residence or registered office for tax purposes, helping to prevent tax evasion and the improper application of double taxation treaties.

Who Needs a Tax Residency Certificate in Poland?

The certificate is required for entities engaged in international business, including both natural and legal persons conducting business in and outside of Poland.

What Information is Included in a Tax Residency Certificate in Poland?

It typically includes identification details, date of issuance, confirmation of tax residence, and the details of the issuing authority.

When Should One Apply for a Tax Residency Certificate in Poland?

It is advisable to apply when engaging in international business activities that could lead to double taxation or to clarify tax obligations under international treaties.

How Can One Apply for a Tax Residency Certificate in Poland?

Applications can be made in person or electronically, either through the e-Tax Office platform or via e-PUAP. Applicants need to complete the CFR-1 form.

What is the Cost of Applying for a Tax Residency Certificate in Poland?

Applications made through the e-Tax Office are free of charge, while those submitted in paper form or via e-PUAP require a stamp duty of PLN 17.

How Long Does It Take to Obtain a Tax Residency Certificate in Poland?

The competent tax authority typically issues the certificate or a decision to refuse issuance within 7 days of the application.

What is the Validity Period of a Tax Residency Certificate in Poland?

Unless specified otherwise, the certificate is generally valid for 12 months from the date of issuance.

Who Issues the Tax Residency Certificate in Poland?

The certificate is issued by the tax office competent for the taxpayer’s place of residence or registered office.

Can Individuals Apply for a Tax Residency Certificate in Poland?

The certificate is not typically required for individuals whose income and tax residence are identical; it primarily applies to entities with international business activities.

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