Lublin office to handle source tax on individuals from 2027

By a regulation of the Minister of Finance and Economy dated 21 September 2026, starting in 2027 the handling of source tax collected from non-residents — foreigners with no place of residence in Poland — will be centralized in Lublin. Previously, tax office directors in individual voivodeships handled such matters; jurisdiction was determined by the payer's registered seat address. The change covers entrepreneurs and other entities paying amounts to foreign individuals and collecting tax from them. The Lublin office has been handling analogous matters concerning foreign…

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