ORD-WS: organising interested parties, the procedural party and attachments

This guide covers organising a joint application, not the complete preparation of an individual ORD-IN application or an assessment of a transaction’s tax consequences.

First check whether this is a joint matter

Form ORD-WS is used to apply jointly with other interested parties in a shared matter. The condition is participation in the same event that has already occurred — an existing factual situation — or planned participation in the same future event. A commercial relationship with a business partner alone does not replace this condition. The podatki.gov.pl website explains a joint matter in its key information about applications.

Designate one interested party as the procedural party

The joint application must designate one entity as the party to the tax ruling proceedings. The ruling or order is served on that entity. The other interested parties, who are not parties to the proceedings, receive copies of the ruling or order.

Count all interested parties and prepare ORD-WS/B attachments

According to the instructions for completing applications, in section E of form ORD-WS:

• enter the total number of all interested parties in field 54, including the interested party who is the procedural party;
• enter the number of interested parties who are not parties to the proceedings in field 55;
• attach one ORD-WS/B attachment for each interested party listed in the application who is not a party to the proceedings.

Do not omit the procedural party from the total number of interested parties.

In ORD-WS/B, distinguish the procedural party’s identifier from your own details

The ORD-WS/B attachment is completed by an interested party who is not a party to the proceedings. The two identification fields have different purposes:

• Field 1: enter the NIP or PESEL number of the interested party who is the procedural party submitting ORD-WS. Do not enter your own NIP or PESEL number here.
• Field 3: enter your own NIP or PESEL number, meaning the identifier of the interested party who is not a party to the proceedings.

This distinction concerns whose details belong in each field; it is not guidance on choosing the type of identifier.

Each interested party who is not a procedural party signs the declaration

Each interested party who is not a party to the proceedings must sign the declaration on their own separate ORD-WS/B attachment.

The declaration states that the matter described is not subject to ongoing tax proceedings, a tax audit or a customs and tax audit, and that, within that scope, it has not been resolved on its merits by a decision or order of a tax authority.

Fee: include the procedural party too

The fee is calculated as PLN 40 for each separate existing factual situation or future event, multiplied by the total number of interested parties. That total includes the party to the proceedings, not just those for whom ORD-WS/B attachments have been prepared.

Attach a copy of the proof of payment or transfer confirmation to the application, or send it to the National Revenue Information Service (Krajowa Informacja Skarbowa, KIS) within 7 calendar days, counted from the date the application is submitted. These 7 days concern sending proof of payment — they must not be presented as the payment deadline.

Optional organisational checklist

Before assembling the documents, you can prepare a working list of:

• participants in the joint matter;
• the one interested party chosen as the procedural party;
• interested parties who are not parties to the proceedings and their assigned ORD-WS/B attachments;
• attachments checked to ensure that the procedural party’s identifier is distinguished from the interested party’s own identifier;
• declarations prepared for signature by the individual interested parties who are not parties to the proceedings.

This list is optional organisational advice only, not an additional mandatory form. Use it as an aid alongside the official instructions.