Tax instalments: a free application and the prolongation fee

There is no fee for submitting the application

Submitting an application to pay tax liabilities in instalments is free. However, if you use a representative, you may incur separate, additional costs. Biznes.gov.pl makes this distinction.

Do not confuse the free application with the prolongation fee associated with the tax office granting permission to pay the liability in instalments. No prolongation fee is payable if a natural disaster or a chance event was the reason for the application — this exception is stated in the official service description.

What amount and period is the fee calculated on?

According to Biznes.gov.pl, the prolongation fee is calculated on the amount of tax or tax arrears. Where a decision granting payment in instalments is issued, the calculation period depends on the type of liability:

• Tax: from the day after the tax payment deadline until the payment date of each successive instalment.
• Tax arrears: from the day after the date of submitting the application for payment in instalments until the date of repayment of each successive instalment.

These rules must be read subject to the exception: if a natural disaster or a chance event was the reason for the application, no fee is payable. This guide does not assess whether particular events qualify for this exception or provide individual calculations.

Payment deadline and the consequence of missing it

If the prolongation fee is payable, pay it on time. Biznes.gov.pl states that failure to pay it on time renders the decision granting relief invalid in part or in full. This does not apply where the stated exception applies because a natural disaster or a chance event was the reason for the application.

This reports the source's description; it does not determine whether, or to what extent, a decision is invalid in an individual case. The consequences of failing to pay the instalments themselves are not covered here.

Optional organisational checklist

To keep your documents organised, you can:

• check whether the case concerns tax or tax arrears;
• read the instalment decision, paying particular attention to information about the prolongation fee;
• note the specified payment deadline for the fee, if it is payable.

This is only an organisational recommendation, not an additional legal obligation or a way to establish entitlement not to pay the fee.