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Local Competence
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Tax Office in Białobrzegi |
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Białobrzegi poviat. Poviat authorities are situated in Białobrzegi. |
| Cities/Towns |
Białobrzegi, Wyśmierzyce |
Gminas (Communes) |
Białobrzegi, Promna, Radzanów, Stara Błotnica, Stromiec, Wyśmierzyce |
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Tax Office in Ciechanów |
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Ciechanów poviat. Poviat authorities are situated in Ciechanów. |
| Cities/Towns |
Ciechanów, Glinojeck |
Gminas (Communes) |
Ciechanów, Glinojeck, Gołymin Inst., Grudusk, Ojrzeń, Opinogóra Górna, Regimin, Sońsk |
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Tax Office in Garwolin |
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Garwolin poviat. Poviat authorities are situated in Garwolin. |
| Cities/Towns |
Garwolin, Łaskarzew |
Gminas (Communes) |
Borowie, Garwolin, Górzno, Łaskarzew, Maciejowice, Miastków Kościelny, Parysów, Pilawa, Sobolew, Trojanów, Wilga, Żelechów |
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Tax Office in Gostynin |
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Gostynin poviat. Poviat authorities are situated in Gostynin. |
| Cities/Towns |
Gostynin |
Gminas (Communes) |
Gostynin, Pacyna, Sanniki, Szczawin Kościelny |
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Tax Office in Grodzisk Mazowiecki |
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Grodzisk Mazowiecki poviat. Poviat authorities are situated in Grodzisk Mazowiecki. |
| Cities/Towns |
Grodzisk Mazowiecki, Milanówek, Podkowa Leśna |
Gminas (Communes) |
Baranów, Grodzisk Mazowiecki, Jaktorów, Żabia Wola |
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Tax Office in Grójec |
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Grójec poviat. Poviat authorities are situated in Grójec. |
| Cities/Towns |
Grójec, Warka, Nowe Miasto nad Pilicą, Mogielnica |
Gminas (Communes) |
Belsk Duży, Błędów, Chynów, Goszczyn, Grójec, Jasieniec, Mogielnica, Nowe Miasto nad Pilicą (upon the Pilica River), Pniewy, Warka |
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Tax Office in Kozienice |
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Kozienice poviat. Poviat authorities are situated in Kozienice. |
| Cities/Towns |
Kozienice |
Gminas (Communes) |
Garbatka-Letnisko, Głowaczów, Gniewoszów, Grabów nad Pilicą (upon the Pilica River), Kozienice, Magnuszew, Sieciechów |
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Tax Office in Legionowo |
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Legionowo poviat. Poviat authorities are situated in Legionowo. |
| Cities/Towns |
Legionowo ,Serock |
Gminas (Communes) |
Jabłonna, Legionowo, Nieporęt, Serock, Wieliszew |
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Tax Office in Lipsko |
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Lipsko poviat. Poviat authorities are situated in Lipsko. |
| Cities/Towns |
Lipsko |
Gminas (Communes) |
Chotcza, Ciepielów, Lipsko, Rzeczniów, Sienno, Solec nad Wisłą (upon the Vistula River) without tasks of the administrative debts' collection |
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Tax Office in Łosice |
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Łosice poviat. Poviat authorities are situated in Łosice. |
| Cities/Towns |
Łosice |
Gminas (Communes) |
Łosice, Huszlew, Olszanka, Platerów, Sarnaki, Stara Kornica |
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Tax Office in Maków Mazowiecki |
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Maków Mazowiecki poviat. Poviat authorities are situated in Maków Mazowiecki. |
| Cities/Towns |
Maków Mazowiecki |
Gminas (Communes) |
Maków Mazowiecki, Czerwonka, Karniewo, Krasnosielc, Młynarze, Płoniawy-Bramura, Różan, Rzewnie, Sypniewo, Szelków |
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Tax Office in Mińsk Mazowiecki |
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Mińsk Mazowiecki poviat. Poviat authorities are situated in Mińsk Mazowiecki. |
| Cities/Towns |
Mińsk Mazowiecki |
Gminas (Communes) |
Mińsk Mazowiecki, Cegłów, Dębe Wielkie, Dobre, Halinów, Jakubów, Kałuszyn, Latowicz, Mrozy, Siennica, Stanisławów, Sulejówek |
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Tax Office in Mława |
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Mława poviat. Poviat authorities are situated in Mława. |
| Cities/Towns |
Mława |
Gminas (Communes) |
Mława, Dzierzgowo, Lipowiec Kościelny, Radzanów, Strzegowo, Stupsk, Szreńsk, Szydłowo, Wieczfnia Kościelna, Wiśniewo |
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Tax Office in Nowy Dwór Mazowiecki |
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Nowy Dwór Mazowiecki poviat. Poviat authorities are situated in Nowy Dwór Mazowiecki. |
| Cities/Towns |
Nowy Dwór Mazowiecki, Nasielsk, Zakroczym |
Gminas (Communes) |
Czosnów, Leoncin, Pomiechówek, |
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Tax Office in Ostrołęka |
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Ostrołęka poviat. Poviat authorities are situated in Ostrołęka. |
| Cities/Towns |
Ostrołęka |
Gminas (Communes) |
Baranowo, Czarnia, Czerwin, Goworowo, Kadzidło, Lelis, Łyse, Myszyniec, Olszewo-Borki, Rzekuń, Troszyn |
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Tax Office in Ostrów Mazowiecka |
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Ostrów Mazowiecka poviat. Poviat authorities are situated in Ostrów Mazowiecka. |
| Cities/Towns |
Ostrów Mazowiecka |
Gminas (Communes) |
Andrzejewo, Boguty-Pianki, Brok, Małkinia Górna, Nur, Ostrów Mazowiecka, Stary Lubotyń, Szulborze Wielkie, Wąsewo, Zaręby Kościelne |
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Tax Office in Otwock |
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Otwock poviat. Poviat authorities are situated in Otwock. |
| Cities/Towns |
Otwock, Józefów, Karczew |
Gminas (Communes) |
Celestynów, Karczew, Kołbiel, Osieck, Sobienie-Jeziory, Wiązowna |
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Tax Office in Piaseczno |
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Piaseczno poviat. Poviat authorities are situated in Piaseczno. |
| Cities/Towns |
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Gminas (Communes) |
Góra Kalwaria, Konstancin-Jeziorna, Lesznowola, Piaseczno, Prażmów, Tarczyn |
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Tax Office in Płock |
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Płock poviat. Poviat authorities are situated in Płock. |
| Cities/Towns |
city on county rights is Płock |
Gminas (Communes) |
Bielsk, Bodzanów, Brudzeń Duży, Bulkowo, Drobin, Gąbin, Łąck, Mała Wieś, Nowy Duninów, Radzanowo, Słubice, Słupno, Stara Biała, Staroźreby, Wyszogród |
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Tax Office in Płońsk |
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Płońsk poviat. Poviat authorities are situated in Płońsk. |
| Cities/Towns |
Płońsk, Raciąż |
Gminas (Communes) |
Baboszewo, Czerwińsk nad Wisłą (upon the Vistula River), Dzierzążnia, Joniec, Naruszewo, Nowe Miasto, Płońsk, Raciąż, Sochocin, Załuski |
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Tax Office in Pruszków |
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Pruszków poviat. Poviat authorities are situated in Pruszków. |
| Cities/Towns |
Pruszków, Piastów |
Gminas (Communes) |
Piastów, Communes of Pruszków: Brwinów, Michałowice, Nadarzyn, Raszyn |
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Tax Office in Przasnysz |
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Przasnysz poviat. Poviat authorities are situated in Przasnysz. |
| Cities/Towns |
Przasnysz |
Gminas (Communes) |
Chorzele, Czernice Borowe, Jednorożec, Krasne, Krzynowłoga Mała, Przasnysz |
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Tax Office in Przysucha |
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Przysucha poviat. Poviat authorities are situated in Przysucha. |
| Cities/Towns |
Przysucha |
Gminas (Communes) |
Borkowice, Gielniów, Klwów, Odrzywół, Potworów, Przysucha, Rusinów, Wieniawa; Except from administrative execution of dues. |
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Tax Office in Pułtusk |
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Pułtusk poviat. Poviat authorities are situated in Pułtusk. |
| Cities/Towns |
Pułtusk |
Gminas (Communes) |
Gzy, Obryte, Pokrzywnica, Pułtusk, Świercze, Winnica, Zatory |
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The First Tax Office in Radom |
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The part of the City on the rights of Radom poviat, the northern part of the city, the part of Radom poviat which includes: |
| Cities/Towns |
Pionki |
Gminas (Communes) |
Pionki, Gózd, Iłża, Jastrzębia, Jedlińsk, Jedlnia-Letnisko, Skaryszew, Zakrzew |
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The Second Tax Office in Radom |
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The South part of Radom from boundary line outlined by the following streets: Lubelska, Żeromskiego, Plac Kazimierza Wielkiego,
Reja, Plac Ks. Kotlarza, Okulickiego, Kielecka (stretching from ul. Okulickiego up to ul. Wolanowska), Wolanowska (up to the city borders).
The parts of Radom: Dzierzków, Glinice, Ustronie, Długojów, Młodzianów, Żakowice, Borki, Halinów, Wośniki, Oś.Południe, Krychnowice, Podkanów,
Pruszaków, Kończyce, Prędocinek, Godów, Jeżowa Wola, Zamłynie, Oś. Mariackie, Janiszpol, Idalin, Malenice, Malczów (settlement),
Nowiny Malczewskie, Kierzków. |
| Cities/Towns |
Radom |
Gminas (Communes) |
Kowala, Przytyk, Wierzbica, Wolanów |
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Tax Office in Siedlce |
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Siedlce poviat. Poviat authorities are situated in Siedlce. |
| Cities/Towns |
Siedlce |
Gminas (Communes) |
Domanice, Korczew, Kotuń, Mokobody, Mordy, Paprotnia, Przesmyki, Siedlce, Skórzec, Suchożebry, Wiśniew, Wodynie, Zbuczyn Poduchowny |
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Tax Office in Sierpc |
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Sierpc poviat. Poviat authorities are situated in Sierpc. |
| Cities/Towns |
Sierpc |
Gminas (Communes) |
Gozdowo, Mochowo, Rościszewo, Sierpc, Szczutowo, Zawidz |
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Tax Office in Sochaczew |
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Sochaczew poviat. Poviat authorities are situated in Sochaczew. |
| Cities/Towns |
Sochaczew |
Gminas (Communes) |
Brochów, Iłów, Młodzieszyn, Nowa Sucha, Rybno, Sochaczew, Teresin |
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Tax Office in Sokołów Podlaski |
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Sokołów Podlaski poviat. Poviat authorities are situated in Sokołów Podlaski. |
| Cities/Towns |
Sokołów Podlaski, Kosów Lacki |
Gminas (Communes) |
Bielany, Ceranów, Jabłonna Lacka, Kosów Lacki, Repki, Sabnie, Sokołów Podlaski, Sterdyń |
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Tax Office in Szydłowiec |
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Szydłowiec poviat. Poviat authorities are situated in Szydłowiec. |
| Cities/Towns |
Szydłowiec |
Gminas (Communes) |
Chlewiska, Jastrząb, Mirów, Orońsko, Szydłowiec |
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Tax Office Warszawa-Bemowo |
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Districts of The Capital City - Warsaw: Bemowo, Włochy, Ursus. |
| Cities/Towns |
Warsaw |
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Tax Office Warszawa-Bielany |
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Districts of The Capital City - Warsaw: Bielany |
| Cities/Towns |
Warsaw |
Gminas (Communes) |
Błonie, Izabelin, Kampinos, Leszno, Łomianki, Ożarów Mazowiecki, Stare Babice, |
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Tax Office Warszawa-Mokotów |
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Districts of The Capital City - Warsaw: Mokotów |
| Cities/Towns |
Warsaw |
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Tax Office Warszawa-Praga |
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Districts of The Capital City - Warsaw: Praga Południe, Praga Północ |
| Cities/Towns |
Warsaw |
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Tax Office Warszawa-Targówek |
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Districts of The Capital City - Warsaw: Białołęka, Targówek |
| Cities/Towns |
Warsaw |
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Tax Office Warszawa-Ursynów |
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Districts of The Capital City - Warsaw: Ursynów, Wilanów |
| Cities/Towns |
Warsaw |
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Tax Office Warszawa-Wawer |
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Part of the municipality of Warsaw covering districts: Rembertów, Wawer, Wesoła |
| Cities/Towns |
Warsaw |
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Tax Office Warszawa-Wola |
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Districts of The Capital City - Warsaw: Wola |
| Cities/Towns |
Warsaw |
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The First Tax Office Warszawa-Śródmieście |
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The following districts of Warsaw: Śródmieście (the northern part stretching from boundary line outlined by Jerozolimskie Avenue), Żoliborz. |
| Cities/Towns |
Warsaw |
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The Second Tax Office Warszawa-Śródmieście |
The Second Tax Office Warszawa - Śródmieście in ulica Jagiellońska 15, Warsaw, which local competence covers the entire territory of Poland. The Head of The Second Tax Office Warszawa - Śródmieście handles the following matters:
a) service of all foreign taxpayers who have the seat abroad - pursuant to art. 3 (3) item 2 and (4) of the tax and goods services act;
b) the special VAT settlement procedure for foreign entities who provide electronic services on EU's territory for EU-resident untaxable persons following art. 131 - 134 or the tax on goods and services act;
c) the VAT refund for foreign taxpayers: diplomatic missions and consular offices as well as their staff members and other similar persons on the basis of international acts and customs; the EU's Institutions who have their place of residence or representatives in Poland, entitled foreign entities who do not have the place of residence, seat or permanent place of business acativity in Poland and unregistered for the purpose of VAT in Poland, The Armed Forces of the states-parts of the North Atlantic Treaty Organization (NATO) and the Armed Forces of States members of NATO participating in the Partnership for Peace, in case of acquisitions made by Minister of National Defence or of the persons authorized by the minister i.e. the Chairman of the Military Propety Agency, The Commander of the Land Forces and Commander of the Air Forces and Defence Arby or the commanders of the military budgetary units if properly authorized;
d) entities specified in art. 3 of the principles of records and identification of taxpayers act which are taxpayers obliged to pay income tax and do not have the place of residence or seat in Poland (art. 4 (3) b), tax remitters of the social fees who are not taxpayers (item 1 -3) when it is impossible to determine the local competence of any tax office according to place of residence of the said tax remitter (art. 4 (e)), the cases when it is impossible to determine the local competence of any tax authority pursuant to art. 1 Civil law acts tax act. |
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Pursuant to the Regulation on the Minister of Finance of 31 October 2005 (Journal of Laws of 2005 No. 231, item 1963) changing the Regulation of the territorial area of responsibilities of of tax offices heads and tax chambers directors activities and seats. |
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The Third Tax Office Warszawa-Śródmieście |
The Third Tax Office Warszawa - Śródmieście covers the part of the city with poviat status comprising part of Ochota district and the southren part of Śródmieście with the south part of Jerozolimskie Avenue (only odd numbers). The Third Tax Office Warszawa - Śródmieście is locally competent for the foreign entities which are not under the unified address system and who run businesses situated in the underground passage area of central station. The Head of The Third Tax Office Warszawa - Śródmieście in ulica Lindleya 14, Warsaw is locally and materially competent to deal with the following kinds of taxpayers:
a) entities (taxpayers) who have their place of residence in Poland and who have previously been under the jurisdiction of The Second Tax Office Warszawa - Śródmieście;
b) foreign taxpayers who have previously been under the jurisdiction of the Second Tax Office Warszawa - Śródmieście in reference to PIT i.e. the non-resident persons having the source of revenues in the area of Mazovian Voivodeship, the non-resident persons who have no residence in Poland but who have income form immovable goods (selling or renting), non-resident persons who run business in the area of more than one voivodeship irrespective of the place of their temporary residence, the non- resident persons running more than one kind of business irrespective of the place of their temporary residence in Poland, taxpayres who achieve their revenues (incomes) based on flat rate sytstem of charging and collecting the tax registered in IFT - 1 information, taxpayers whose tax remitters have the place of residence or the address of the seat in the area of the Mazovian Voivodeship. |
| Cities/Towns |
Warsaw |
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Tax Office in Węgrów |
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Węgrów poviat. Poviat authorities are situated in Węgrów. |
| Cities/Towns |
Węgrów |
Gminas (Communes) |
Grębków, Korytnica, Liw, Łochów, Miedzna, Sadowne, Stoczek, Wierzbno |
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Tax Office in Wołomin |
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Wołomin poviat. Poviat authorities are situated in Wołomin. |
| Cities/Towns |
Kobyłka, Marki, Ząbki, Zielonka |
Gminas (Communes) |
Dąbrówka, Jadów, Klembów, Poświętne, Radzymin, Strachówka, Tłuszcz, Wołomin |
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Tax Office in Wyszków |
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Wyszków poviat. Poviat authorities are situated in Wyszków. |
| Cities/Towns |
Wyszków |
Gminas (Communes) |
Brańszczyk, Długosiodło, Rząśnik, Somianka, Wyszków, Zabrodzie |
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Tax Office in Zwoleń |
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Zwoleń poviat. Poviat authorities are situated in Zwoleń. |
| Cities/Towns |
Zwoleń |
Gminas (Communes) |
Zwoleń, Kazanów, Policzna, Przyłęk, Tczów (zwoleński administrative county) |
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Tax Office in Żuromin |
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Żuromin poviat. Poviat authorities are situated in Żuromin. |
| Cities/Towns |
Żuromin, Bieżuń |
Gminas (Communes) |
Bieżuń, Kuczbork-Osada, Lubowidz, Lutocin, Siemiątkowo, Żuromin |
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Tax Office in Żyrardów |
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Żyrardów poviat. Poviat authorities are situated in Żyrardów. |
| Cities/Towns |
Żyrardów |
Gminas (Communes) |
Żyrardów, Mszczonów, Puszcza Mariańska, Radziejowice, Wiskitki |
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The First Mazowiecki Tax Office |
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part of Municipality of Warsaw covers the quarters: Bemowo, Ochota, Śródmieście, Ursus, Włochy, Żoliborz. |
| Cities/Towns |
Warsaw |
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The Second Mazowiecki Tax Office |
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Warsaw`s Communes: Białołęka, Bielany, Mokotów, Praga - Południe, Praga - Północ, Rembertów, Targówek, Ursynów, Wawer, Wesoła, Wilanów, Wola |
| Cities/Towns |
Warsaw |
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The Third Mazowiecki Tax Office |
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Counties: białobrzeski, ciechanowski, garwoliński, gostyniński, grodziski, grójecki, kozienicki, legionowski, lipski, łosicki, makowski, miński, mławski, nowodworski, ostrołęcki, ostrowski, otwocki, piaseczyński, płocki, płoński, pruszkowski, przasnyski, przysuski, pułtuski, radomski, siedlecki, sierpecki, sochaczewski, sokołowski, szydłowiecki, warszawski zachodni, węgrowski, wołomiński, wyszkowski, zwoleński, żuromiński, żyrardowski |
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Warsaw, Ostrołęka, Płock, Radom, Siedlce |
Pursuant to the Regulation of the Minister of Finance
of 19 November 2003 on the territorial range of activities and seats of the tax offices heads and tax chambers directors (Journal of Laws No. 209 item 2027 with amendments), the territorial area of operation of the Director of the Tax Chamber in Warsaw covers the area of Masovian Voivodeship on which there have been 51 Tax Offices since January 2006.
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