ORD-IN for Polish sole traders in 2026: preparing an individual tax interpretation application

It helps to divide ORD-IN preparation into three parts: a description of your own case, specific tax questions and your own legal assessment. Then check the formal requirements, fee and submission method. A completed draft is not yet a filed application.

This guide covers an individual ORD-IN application for someone running a Polish sole proprietorship, or JDG. It draws on two Ministry of Finance sources: Key information about the application and Instructions for completing applications — the ORD-IN section. It does not determine your tax liability, select a tax rate or provide an ORD-WS tutorial.

Existing facts or a future event?

An existing factual situation is one that has already occurred. A future event is one you are planning. In ORD-IN, select the appropriate type and state the number of separate factual situations and future events.

A planned event must also be described specifically. The Ministry of Finance rules out hypothetical descriptions containing expressions of uncertainty, such as “perhaps” or “probably.” The application should therefore describe your own planned event precisely, rather than present an arbitrary collection of possible scenarios. These rules are explained in the Ministry’s information about application contents.

Describe all relevant circumstances

Identify the type of tax and the provisions you want interpreted. For each provision, give the name of the legislation and its specific structural reference, such as the article, paragraph and point.

The description must concern your own individual case, be precise and specific, and include all information relevant to assessing the tax consequences and resolving the matter. As an organizational approach, you can start with a chronology: who is involved, what has already happened or what specifically you plan, the terms of the transaction or activity, and which circumstances matter under the provisions you identify. This is a way to organize your work, not an additional statutory list of fields.

Describe the relevant documents concerning the case, such as contracts, invoices and notarial deeds, and the information they establish. Do not attach these documents to the application. This instruction appears in section G of the Ministry’s instructions.

Questions and your own legal position are separate elements

Each question should:

• concern the tax consequences of your own situation as described;
• refer to specific provisions of tax law;
• be detailed and closed-ended, allowing a “yes” or “no” answer.

Do not replace it with a general question asking whether you have to pay any tax at all. The rules for formulating questions are set out in the Ministry’s application information.

Your own legal position should answer every question, be consistent with the description and be unambiguous. Do not present several alternative answers. Give your own legal assessment, for example by starting with “In my view…”. You may support it with legal arguments and relevant case law. This is not the place simply to ask the authority to choose your position for you.

Procedural attachments: separate rules

The prohibition on attaching the substantive documents described above does not prohibit all attachments.

• ORD-IN/A: complete and attach it if the description, question or legal position does not fit in ORD-IN.
• Power of attorney for service of documents: if you have appointed such a representative, attach to each application the original power of attorney or a copy certified by a notary or authenticated by an advocate, legal adviser or tax adviser. The Ministry identifies form PPD-1.
• Special power of attorney: if you have granted one, attach the relevant power of attorney to each application in one of the forms listed above. The Ministry identifies form PPS-1.
• Stamp duty on the power of attorney: attach proof of payment unless specific provisions do not require this duty to be paid.
• Proof of payment of the interpretation fee: attach a copy of the payment receipt or bank transfer confirmation, or provide it within the period described below.

The conditions for powers of attorney appear in sections D.1 and D.3 of the Ministry’s instructions, while ORD-IN/A is covered in the Ministry’s information about preparing the application.

Section H concerns cross-border effects. The instructions state that you do not have to complete it if the application concerns exclusively an individual case of a natural person, or concerns excise duty or VAT. If section H must be completed but its fields cannot accommodate all the information, describe it in ORD-IN/A. Nevertheless, do not omit information relevant to the tax assessment from the case description.

Fee: PLN 40 for each separate case

For an individual ORD-IN application, the fee is PLN 40 for each separate factual situation or future event. The rules are set out in section F of the Ministry’s instructions.

A purely hypothetical example:

• one applicant prepares an individual ORD-IN application;
• the application covers one separate factual situation and one separate future event;
• there are two separate cases in total;
• the fee is 2 × PLN 40 = PLN 80.

This is an arithmetic illustration, not an assessment of how many separate cases your application contains.

Attach a copy of the payment receipt or bank transfer confirmation to the application, or send it to KIS within 7 calendar days of the date the application is filed. This is the Ministry’s stated period for providing the confirmation. Do not equate it with the deadline for making the payment. The Ministry separately requires you to pay the application fee; this guide does not derive a payment deadline from the rule on sending proof of payment.

Signature, declaration and actual filing

As someone running a business, enter your NIP in field 1. The rule allowing PESEL applies to a natural person who does not run a business and is not registered as a VAT taxpayer.

Submit the required declaration with the application: the matter described is not subject to tax proceedings, a tax audit or a customs and tax audit, and it has not been resolved on its merits by a decision or order of a tax authority. The declaration is made under penalty of criminal liability for false declarations. Signing the application also signs the declaration it contains; if you submit the declaration separately, sign it separately.

Sign a paper application by hand and an electronically submitted application with an electronic signature. If you send it online as an attachment to a general letter, the application itself must be signed separately.

According to the Ministry’s information on how and where to file, the available channels are:

• the eUrząd Skarbowy portal;
• the electronic delivery service to the KIS electronic delivery address, or ADE: AE:PL-95202-60557-SAHRJ-25;
• filing in person at KIS headquarters: ul. Warszawska 5, 43-300 Bielsko-Biała;
• sending the application by post to the KIS address.

Simply writing the description, saving the form or preparing attachments does not constitute filing through one of these channels.

Hypothetical preparation checklist — not a model case description

For organizational purposes only, suppose you are preparing an individual ORD-IN application covering the two separate cases in the fee example. The checklist below is an optional tool for checking the requirements described above. The example in this guide is hypothetical; the event description entered in an actual application must not be hypothetical.

• Check the NIP, type of tax, specific provisions, and type and number of separate cases.
• Review whether the description of your own case is complete and remove expressions indicating uncertainty about the event described.
• Describe relevant contracts, invoices and other substantive documents, and the information they establish. Do not attach these documents to the application.
• Compare each question with the description and its corresponding unambiguous legal position.
• Attach ORD-IN/A if the content does not fit in ORD-IN. If you have appointed a representative of the type described above, attach the relevant power of attorney in the required form and proof of stamp duty payment, unless specific provisions exempt it from payment.
• Allow for a PLN 80 fee for two separate cases. Plan to attach proof of payment or send it to KIS within 7 calendar days of filing the application; do not treat this rule as a payment deadline.
• Check that the declaration is true and that the required signatures are present. Choose an official filing channel; preparing the documents remains a separate stage.

When will you not receive an interpretation?

The Ministry lists obstacles to receiving an interpretation, including situations where the issue:

• has already been resolved in a general tax interpretation;
• is the subject of an application for binding rate information, or WIS;
• gives grounds to suspect that the action may be aimed at tax avoidance or may constitute an abuse of law concerning VAT;
• has been described inadequately and has not been supplemented as instructed in the authority’s request;
• does not concern tax-law provisions arising from tax statutes;
• concerns the jurisdiction, powers and duties of tax authorities;
• concerns an individual case that, on the application filing date, is subject to tax proceedings, a tax audit or a customs and tax audit.

Preparing a complete application is not a promise of a favorable outcome or unconditional protection. The Ministry also states that an interpretation issued following a false declaration has no legal effect. This guide helps with document preparation; it does not provide a personal tax conclusion or a comprehensive account of the protection arising from an interpretation.