ORD-IN: several events and calculating the application fee

Preparing an ORD-IN application covering several aspects of your Polish sole-trader business (JDG)? Start by separating your descriptions of events from questions about their tax consequences. Only then calculate the payment. According to the Polish Ministry of Finance, the fee is PLN 40 for each distinct factual situation or future event, not automatically for each question.

This guide concerns organising an individual ORD-IN application, not a joint ORD-WS application. The working lists below are suggested ways to prepare your material, not additional official forms or a complete list of requirements for every case.

A question versus a distinct factual situation

A factual situation describes something that has already happened. A future event concerns something you are planning. This distinction appears in the Ministry’s instructions. A question, by contrast, identifies a legal uncertainty relating to the situation described.

Do not assume: “I have four questions, so I must pay four times.” First establish how many distinct factual situations or future events you are presenting. Numbering the questions does not determine that number. Equally, placing all the situations under one heading is not sufficient justification for treating them as one.

Separate the facts from your legal assessment, too. Article 14b § 3 of the Polish Tax Ordinance requires both an exhaustive description of the factual situation or future event and your own position on its legal assessment. A list of questions alone does not replace these elements.

List of events and questions

Before transferring your text to the form, prepare a working list. For each topic, record:

• Label and status: for example, A — an existing situation; B — a planned action.
• Description: who is involved, what happened or is planned, and which circumstances you want assessed.
• Questions: link them to a specific description rather than creating a separate, unconnected list.
• Your own position: write your proposed answer to each question and its legal reasoning.
• Point to check: explain why you consider the topic distinct from, or connected to, another description.

The Ministry’s ORD-IN instructions identify field 54 for the type of situation, fields 55 and 56 for the number of factual situations and future events, and field 57 for the relevant provisions. When identifying a provision, give its numbered subdivision and the name of the legislation. Compare this part of the form with your list before moving on to the fee.

Example 1: a purchase and a planned sale

This is a fictional organisational example. We assume two distinct events for calculating the fee: one factual situation and one future event. We do not determine how the National Revenue Information service (KIS) would classify a real case.

• A — equipment purchase: a business owner describes a completed purchase. She links two questions about the tax treatment of the expenditure to it. Under each, she writes her proposed answer and reasoning; her position is not limited to “please explain”.
• B — planned sale of another asset: she describes the plan separately and links one question about the consequences of the sale to it. She prepares a separate position on that question.
• Calculation under the stated assumption: three questions, but two distinct events: 2 × PLN 40 = PLN 80.

Example 2: three planned cooperation models

This example is also fictional. We assume three distinct future events, rather than three alternatives that KIS would automatically recognise as distinct.

• A — first model: a business owner describes the activities and payment arrangements, adding two questions and his position on each.
• B — second model: he sets out a different cooperation plan, one question and the corresponding position separately.
• C — third model: he describes another plan, two questions and two reasoned positions.
• Calculation under the stated assumption: five questions, three distinct events: 3 × PLN 40 = PLN 120.

Do not copy the number of events from these examples into your application. If you cannot justify how you have divided your case, clarify that uncertainty before deciding on the final amount.

Calculating the fee using official sources

Article 14f § 1–2 of the Tax Ordinance establishes the PLN 40 fee and requires a fee for each distinct factual situation or future event presented. The Ministry states the same rule.

For the individual ORD-IN discussed here, add together the distinct factual situations and future events, then multiply the total by PLN 40. The instructions identify field 58 as the place to enter the total fee. Article 14f § 1 requires payment within 7 days of submitting the application. Do not confuse the payment deadline with preparing the transfer confirmation.

Attachments and proof of payment

Use the form currently made available by the Ministry; compare it with the official instructions before completing it. Do not work solely from an old copy saved on your computer.

If the description, question or position does not fit in ORD-IN, the Ministry instructs applicants to use ORD-IN/A. Treat the attachment as a continuation of your organised text: retain the labels for events and questions.

According to the Ministry’s instructions, attach a copy of the proof of payment or transfer confirmation to the application, or send it to KIS within 7 calendar days of submitting the application. The Ministry specifies the KIS bank account and the payment reference “za wydanie interpretacji indywidualnej”, together with identifying details such as your NIP or PESEL number. Check the details on the official website before making the transfer.

Checklist before submission

• Description: does it describe every situation exhaustively, without replacing facts with assessments?
• Connections: is each question linked to a description and your own legal position?
• Number of events: is it consistent across your working list, the form and the fee calculation?
• Payment: do the amount and confirmation details match the application you have prepared?
• Attachment: have you used ORD-IN/A if the text does not fit in the form?
• Signature: the Ministry requires the application to be signed; if you submit it online as an attachment to a general letter, the application itself should be signed separately.

If you need your Polish sole-trader business documents checked, email Oxyok at [email protected].