Application to pay tax arrears in instalments (Poland)

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An application to a Polish tax office or other tax authority to spread tax arrears and interest over instalments (art. 67a § 1(2) of the Tax Ordinance): the tax and period, the amount, the proposed number of instalments and schedule, and above all the taxpayer's important interest that justifies it, with the household's income and outgoings. The relief is discretionary, so a thorough justification decides the outcome.

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Common questions

When can a Polish tax office spread tax arrears over instalments?

On the taxpayer's application, where the taxpayer's important interest or the public interest justifies it (art. 67a § 1 of the Tax Ordinance) — for instance where paying at once would leave a family without means after losing a job, an illness or a sudden event. The office looks at the taxpayer's finances and may ask for documents. For businesses the relief is, as a rule, de minimis aid, and the information required for such aid is attached (art. 67b).

Is late-payment interest charged on tax instalments?

Interest accrued up to the day of the application is spread over the instalments with the arrears. From the next day, for taxes that are state budget revenue, such as PIT or VAT, the office sets a prolongation fee instead, at half the basic late-payment interest rate (art. 57 of the Tax Ordinance). No fee is set where the relief was needed because of a natural disaster or an accident.

What happens if a tax instalment is paid late?

Since 25 March 2024, missing an instalment ends the decision by law as regards that instalment, and missing three ends it for all unpaid instalments (art. 67da of the Tax Ordinance). The amount then falls due with late-payment interest and can be enforced. If things are getting worse, it is better to apply to change the terms of the relief before the instalment falls due.