Appealing a Tax Decision in Poland: Deadlines and Strategy

A tax appeal in Poland is an administrative remedy that allows a taxpayer to challenge a first-instance tax decision before a higher tax authority. It is a central procedural safeguard, but it must be filed within a strict statutory deadline and meet formal requirements. Missing the deadline, submitting an incomplete appeal, or overlooking enforcement risks can materially affect cash flow, operations, and the prospects of further court review.

For international businesses, tax disputes may concern VAT settlements, corporate income tax, withholding tax, transfer pricing adjustments, customs duties and related public-law charges, or tax arrears identified during an audit. Lawyersinpoland.com by Kopeć & Zaborowski supports businesses in assessing procedural risks, preparing evidence, and managing disputes with Polish tax authorities as part of its regulatory and tax advisory practice.

Tax appeal in Poland: the 14-day deadline

As a rule, an appeal against a tax decision must be filed within 14 days from the delivery of the decision to the taxpayer. This deadline follows Article 223 section 2 point 1 of the Polish Tax Ordinance Act [1]. The date of effective delivery is therefore critical.

The appeal must be submitted through the authority that issued the decision, rather than directly to the appellate authority. In many cases, the first-instance authority is the head of a tax office or customs and tax office, while the appeal is examined by the Director of the Tax Administration Chamber. Where the Director of the Tax Administration Chamber issued the decision at first instance, the appeal is reconsidered by the same authority. The first-instance authority must forward the appeal with the case file within 14 days, unless it considers the appeal fully justified and issues a new decision itself. The appellate authority should then resolve the case within two months of receiving the appeal, or within three months where a hearing was held or requested (Articles 220, 221, 226, 227 and 139 section 3) [1].

The deadline is preserved, among other things, if the appeal is lodged with a tax authority before it expires, sent before the deadline through a designated postal operator in Poland or an operator providing universal postal services in another EU Member State, or sent electronically to the authority’s electronic delivery address and the sender receives proof of receipt [1]. Businesses should retain clear evidence of filing, including the electronic proof of receipt where applicable.

Failure to meet the deadline for an appeal against a tax decision generally makes the decision final in administrative proceedings. A request to restore the deadline may be possible only where the taxpayer makes it plausible that the delay occurred without fault on its part. Such a request must be filed within seven days after the reason for the delay ceases and must be accompanied by the overdue appeal. This remedy is interpreted restrictively and should not be treated as a routine solution [1].

What an appeal against a Polish tax decision must contain

An appeal is not merely a statement of disagreement. Under Article 222 of the Tax Ordinance Act, it should identify the challenged decision, specify allegations, define the scope and requested outcome, and indicate evidence supporting the request [1]. If an appeal is deficient, the authority calls on the taxpayer to remedy the defects within seven days, failing which the appeal is left unexamined (Articles 169 and 228) [1]. From 1 October 2026, Article 228 expressly also refers to the general formal requirements for submissions under Article 168, such as the signature and identification data [3].

A well-prepared tax appeal strategy in Poland normally addresses both legal and factual errors. Legal grounds may include incorrect interpretation of tax provisions, breach of procedural guarantees, inadequate reasoning, or incorrect allocation of the burden of proof. Factual grounds may concern incomplete findings, incorrect assessment of transactions, errors in accounting analysis, or unjustified rejection of documents provided by the taxpayer.

In business cases, the appeal should also identify the commercial context of the disputed transaction. For example, a transfer pricing adjustment may require contractual documentation, benchmarking studies, correspondence, board resolutions, invoices, and evidence of actual service performance. In VAT disputes, the availability of due diligence evidence may be decisive, particularly where authorities question input VAT deduction.

Evidence in tax proceedings in Poland: building the record early

Polish tax authorities are required to take all necessary steps to clarify the facts and resolve the case, and to collect and consider the evidence comprehensively. These duties follow in particular from Articles 122 and 187 section 1 of the Tax Ordinance Act, while Article 191 provides for the free assessment of evidence [1]. Evidence may include accounting records, contracts, internal policies, witness statements, expert opinions, electronic correspondence, and documents obtained from foreign entities.

However, the practical burden of presenting a coherent and verifiable case often falls heavily on the taxpayer. Businesses should not assume that additional evidence can be introduced freely at the court stage. The administrative court primarily reviews whether the authority acted lawfully on the basis of the administrative case file, although it may exceptionally take supplementary evidence from documents in the circumstances specified by statute [2].

Three points are especially important:

• documents should be submitted in a structured form, with a clear explanation of what each document proves;
• foreign-language documents may require a Polish translation, particularly where the authority cannot reliably assess their content;
• arguments raised in the appeal should be aligned with possible future judicial review, because omissions may limit the effectiveness of later litigation.

Suspension of tax enforcement during an appeal

Filing an appeal does not always eliminate enforcement risk. Under Article 239a of the Tax Ordinance Act, a non-final decision imposing an obligation enforceable through administrative enforcement is generally not enforceable. The key exception is a decision granted immediate enforceability under Article 239b [1].

Immediate enforceability may be granted where one of the statutory grounds exists: enforcement proceedings concerning other monetary claims are pending against the taxpayer, the taxpayer has no assets corresponding to the tax arrears with interest on which a compulsory mortgage or fiscal pledge with priority could be established, the taxpayer is disposing of assets of significant value, or the limitation period for the tax liability will expire in less than three months. In each case, the authority must also make it probable that the liability resulting from the decision will not be performed, and it must provide reasons showing why immediate enforceability is justified in the specific case [1].

Immediate enforceability is granted by the first-instance authority by way of an order, which the taxpayer may challenge with an interlocutory appeal (zażalenie). Lodging that interlocutory appeal does not, however, suspend execution of the decision (Article 239b sections 3 and 4) [1]. The appropriate approach depends on the amount at stake, liquidity implications, available security, and the strength of the substantive appeal.

Tax disputes before the administrative court in Poland: complaint to the WSA in a tax case

After the appellate authority issues its decision, a taxpayer may file a complaint with the Provincial Administrative Court, known as the WSA. A complaint to the WSA in a tax case must generally be filed within 30 days of delivery of the final administrative decision. It is submitted through the authority whose decision is challenged [2].

The WSA examines legality rather than replacing the tax authority in conducting the entire assessment. The court may set aside a decision where it finds a substantive-law error affecting the outcome, a procedural breach that could have materially affected the result, or grounds for reopening administrative proceedings, as specified in the Law on Proceedings before Administrative Courts [2].

A final decision of the appellate authority is enforceable, and filing a court complaint does not automatically suspend its execution [1]. Under Article 239f of the Tax Ordinance Act, once a complaint has been filed, the first-instance tax authority suspends execution until the court ruling becomes final, either on request after accepting security for the liability with late-payment interest (for example a bank or insurance guarantee), or ex officio after a final entry of a compulsory mortgage or fiscal pledge with priority. A request based on security should be dealt with within 14 days, and suspension does not stop late-payment interest from accruing [1]. Separately, under Article 61 section 3 of the Law on Proceedings before Administrative Courts, the court may suspend execution upon request if implementation could cause significant harm or produce consequences difficult to reverse [2]. The request should be evidence-based and describe concrete financial and operational consequences, rather than relying on general assertions.

Cassation complaint to the NSA in tax proceedings

A WSA judgment may be challenged before the Supreme Administrative Court, known as the NSA, through a cassation complaint. It is lodged with the WSA that issued the judgment within 30 days from delivery of the judgment with written reasons [2]. A cassation complaint to the NSA in a tax case must meet detailed statutory requirements and, as a rule, must be prepared by a professional representative, including an advocate, legal adviser, or tax adviser [2].

The NSA does not conduct a full rehearing of the tax dispute. It reviews the cassation grounds, which usually concern a misinterpretation or incorrect application of substantive law, or a procedural violation that could have significantly influenced the outcome [2]. Careful formulation of these grounds is essential.

Strategic considerations for companies

An effective appeal strategy should begin immediately after delivery of the decision. The company should secure relevant documents, assess enforcement exposure, identify deadlines, and decide whether expert financial or tax evidence is required. Management should also consider related risks, including accounting provisions, disclosure duties, financing covenants, reputational impact, and potential criminal tax exposure where the authority alleges deliberate misconduct.

This is informational material, not legal advice. A case-specific assessment is necessary because procedural options and risks depend on the decision, delivery method, evidence, tax type, and enforcement status. For support in evaluating a tax dispute and selecting the appropriate procedural steps, contact the Kopeć & Zaborowski legal team.

FAQ – Appealing a Tax Decision in Poland

How long is the deadline for a tax appeal in Poland?

The standard deadline is 14 days from delivery of the first-instance tax decision, pursuant to Article 223 section 2 point 1 of the Tax Ordinance Act.

Where should an appeal against a tax decision be filed?

The appeal should be filed through the authority that issued the first-instance decision. That authority forwards the case to the competent appellate authority, unless it grants the appeal in full itself.

Does filing a tax appeal automatically stop enforcement?

Usually, a non-final tax decision imposing an obligation enforceable through administrative enforcement is not enforceable. However, enforcement may be possible if the authority grants immediate enforceability under Article 239b of the Tax Ordinance Act.

Can new evidence be submitted at the appeal stage?

Yes. Evidence may be submitted during administrative proceedings, and the appellate authority may conduct additional evidentiary proceedings. Evidence should be presented clearly and promptly, and the authority must assess evidence relevant to establishing the facts.

What is the deadline for a complaint to the WSA in a tax case?

A complaint to the Provincial Administrative Court must generally be filed within 30 days of delivery of the final decision of the appellate tax authority.

Can a WSA judgment be appealed to the NSA?

Yes. A cassation complaint may generally be filed within 30 days of delivery of the WSA judgment with written reasons. Professional representation is normally required.

Bibliography

[1] Act of 29 August 1997 – Tax Ordinance, consolidated text: Journal of Laws of 2026, item 622, as amended, in particular Articles 12, 122, 139, 162, 169, 187, 191, 220, 221, 222, 223, 226, 227, 228, 239a, 239b, 239e and 239f.

[2] Act of 30 August 2002 – Law on Proceedings before Administrative Courts, consolidated text: Journal of Laws of 2026, item 143, as amended, in particular Articles 52, 53, 54, 61, 106, 133, 145, 174, 175 and 177.

[3] Act of 29 May 2026 amending the Tax Ordinance and certain other acts, Journal of Laws of 2026, item 846 (in force, in the relevant part, from 1 October 2026), Article 1 point 58.