Obligation to register with a tax office

Each taxable person must have their individual Tax Identification Number (NIP). A NIP is assigned by the head of a tax office and is used to register taxable persons and taxpayers. In order to have a Tax ID assigned, it is necessary to submit an identification application on a special form. Should any details of a taxable person change, such as name, residential address, places of establishment, etc., the person is obliged to notify the tax authority of such changes by submitting an update notification.

Obligation to comply with payment deadlines

A taxable person is obliged to make prompt payment of taxes. Payment deadlines depend on the way in which a tax liability arises. If it arises: by way of a decision determining the amount of tax liability – the payment deadline is 14 days from the decision service; by operation of law – the tax must be calculated and paid by a taxable person on their own – payment deadlines are specified by the provisions of individual tax statutes. The same time limits apply, if tax regulations provide so, to tax returns filings. The tax payment date is understood: in the case of cash payments – as the day when the amount of tax is paid at the cashier's office of the tax authority or to the authority's bank account: at the bank, post office or co-operative savings and credit union, or as the day when the tax is collected by the taxpayer or tax collector; in the case of non-cash payments – as the day when a taxable person's account held with a bank or a co-operative savings and credit union is debited with a relevant amount based on a transfer order.

In a situation where a taxable person fails to pay tax within the prescribed period, tax arrears arise on which interest for late payment must be calculated and paid with no prior notice. If the last day of the prescribed period is a Saturday or a public holiday, the last day of the period shall be the day following the holiday(s).

Obligation to retain records

A taxable person is obliged to retain all tax documents (bills, invoices, tax ledgers, documents related to levying or collection of taxes, etc.) until the relevant tax liabilities become time-barred. The limitation period is 5 years from the end of the calendar year in which the tax was due and payable. In certain situations, the limitation period may be suspended (such as starting from the date of a decision to spread tax payment into instalments, or the date when proceedings are instituted relating to a fiscal offence or a petty fiscal offence), or interrupted (e.g. following the application of an enforcement measure), which will also extend validity of the records retention obligation.

Obligation to notify the authority of a change of address

A party in tax proceedings or its representative is obliged to notify the tax authority before which the proceedings are pending of any change of address. If a taxable person goes abroad for at least 2 months while tax proceedings are pending, they are obliged to appoint an agent for service. If a party neglects such responsibilities, all communications shall be deemed served if served to the party's previous address.

Obligation to appear when officially summoned

A taxable person is obliged, when officially summoned by the tax authority, to provide explanations, give evidence or perform a specific act in person, through a representative, or in writing. The tax authority may accept an explanation or evidence, or perform an act at the place where a person stays, when they are unable to appear due to illness, disability or for other valid reason. The obligation to appear in person before the tax authority only applies within the limits of a voivodeship where a taxable person resides or stays, unless the nature of a case or an act requires that they appear in person before the tax authority that conducts the proceedings.

If, in spite of having been correctly summoned by the tax authority, a taxable person fails to appear in person without a legitimate reason, they may be punished with a disciplinary penalty of up to 2600 PLN.

Obligations during a tax audit

In the course of a tax audit, a taxable person is obliged within the prescribed period to give any explanations concerning the subject of the audit, provide the auditing entity with requested documents related to the subject of the audit, and make it possible for the auditing entity to perform other activities listed in the Tax Code, as well as ensure the auditing entity suitable working conditions, including, if possible, a separate room and a place to store documents. In the absence of a taxable person during the audit, they are required to appoint a person who will substitute for them.