Individual tax ruling – secure your position before the tax authorities

An individual tax ruling is an official position issued by the National Revenue Administration at the taxpayer’s request. It confirms how tax regulations should be applied in a specific situation. This provides legal certainty and helps avoid disputes with tax authorities.

Any taxpayer can apply – whether an individual, a company or another entity seeking confirmation of the correctness of tax settlements in a specific situation.

A tax ruling protects a company against negative tax consequences – even in the event of a later change in the authorities’ approach. It is an effective tool for securing tax risk and planning taxation in compliance with the law.

The official fee for submitting one application is PLN 40. In the case of a joint application submitted by several entities, the fee is charged separately for each interested party.

The tax authority should issue the ruling within 3 months from the date of receiving a complete application. In practice, this period may be shorter, although delays may also occur.

Yes – if the taxpayer acts in accordance with the issued ruling, they are protected against financial consequences such as default interest or additional tax liabilities. To ensure full protection, it is crucial to accurately describe the factual situation in the application. An incorrectly described situation may deprive the taxpayer of protection. Therefore, it is advisable to prepare the application with the support of an experienced tax advisor.

Yes. A tax ruling is issued in response to a specific factual situation or future event described in the application and applies exclusively to the applicant.

If the WSA issues an unfavorable judgment, the taxpayer has the right to file a cassation complaint with the Supreme Administrative Court (NSA). It is recommended to act with the support of an experienced tax advisor or attorney specializing in administrative court proceedings.

If the Director of KIS issues an unfavorable ruling, the company is not left without protection. The decision can be appealed to the Voivodeship Administrative Court (WSA) and subsequently – if necessary – to the Supreme Administrative Court (NSA). Our team supports clients throughout the appeal process, prepares arguments and represents them before the court, increasing the chances of overturning the unfavorable decision.

Additionally, the security of our clients is protected by a professional liability insurance policy of up to PLN 1 million, covering the consequences of potential unfavorable tax authority decisions.