The biggest taxpayers will receive special treatment

The Ministry of Finance is planning to create a new unit for dealing with the biggest taxpayers. Polish enterprises with significantly high turnover are seen as key to the state economy. Not only do they employ thousands of staff members, but they also accrue high revenue and therefore pay high taxes that constitute an important part of the state budget. Important enough to deserve special attention from fiscal authorities.

From April 2018, the most important taxpayers will be subject to a newly-created Fourth Masovian Tax Office in Warsaw, which later is to be turned into Key Entities Service Centre. According to the information released to the media, the taxpayers are to receive treatment and counselling which is to be much more individual and tailor-made than currently.

Ministry officials want to ensure the highest possible quality of service at the new government unit. Hand-picked fiscal officials take part in a dedicated intensive education course to boost their knowledge and give them confidence to work with the biggest Polish enterprises. Each company under the supervision of Key Entities Service Centre is to have its own team of tax experts specialising in their industry.

To qualify for the change of tax office, a company will have to have net revenue on sales reaching as much as 200 billion euro. The threshold will be exceeded by approximately 600 taxpayers. In 2021 the threshold may be lowered to 50 billion euro and cover 1200 entities. The enterprises will not only receive special treatment but also will be able to take advantage of Catalogue of Additional Services that is currently being created.

The Ministry of Finance hopes the new government body will ensure good quality of service for the country’s biggest taxpayers, improve the relations between the enterprises and fiscal administration and have positive impact on the meeting of tax obligations of the entities. Key Entities Service Centre will be supervised by the Head of National Fiscal Administration.

What This Means for Businesses in Poland

Tax policy changes in Poland have direct implications for both domestic and foreign-owned businesses. Companies operating in Poland must stay informed about regulatory developments to optimize their tax position and maintain compliance. The Polish tax system includes CIT (19% standard, 9% for small taxpayers), VAT (23% standard rate with reduced rates of 8% and 5%), and various sector-specific levies.

For international entrepreneurs and investors, understanding the Polish tax landscape is essential for business planning. Poland offers several attractive incentives including the Polish Investment Zone (up to 15 years of CIT exemption), R&D tax relief (up to 200% deduction), and the IP Box regime (5% effective CIT rate on qualified intellectual property income). Professional tax advisory can help identify the most beneficial structure for your specific situation.

The interplay between Polish domestic tax law and international tax treaties is particularly important for foreign-owned entities. Transfer pricing regulations, withholding tax provisions, and anti-avoidance rules (GAAR) require careful navigation to ensure both compliance and optimization.

If you are doing business in Poland or considering entering the Polish market, Zalewski Consulting can help. Learn more about our tax advisory services in Poland, or contact us for a free consultation.