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Contact details

Contact details of these authorities

Data publikacji: 4/7/2026
Data aktualizacji: 4/7/2026

Contact details of authorities responsible for matters relating to excise duty

A list of revenue offices and regional revenue administration offices whose heads and directors respectively are responsible for the performance of excise duty tasks in Poland, and their jurisdiction.

Please remember that certain activities, in particular those concerning official checks or records maintained in paper form, must be notified to the competent head of the customs and revenue office.

No	Regional Revenue Administration Office / Revenue Office	Jurisdiction
I	Białystok Regional Revenue Administration Office	Podlaskie Province
1	Białystok First Revenue Office	districts: Białostocki, Bielski, Hajnowski, Moniecki, Siemiatycki and Sokólski; and the city of Białystok
2	Suwałki Revenue Office	districts: Augustowski, Sejneński and Suwalski; and the city of Suwałki
3	Łomża Revenue Office	districts: Grajewski, Kolneński, Łomżyński, Wysokomazowiecki and Zambrowski; and the city of Łomża
II	Bydgoszcz Regional Revenue Administration Office	Kujawsko-Pomorskie Province
1	Bydgoszcz Third Revenue Office	districts: Bydgoski, Inowrocławski, Mogileński, Nakielski, Sępoleński, Świecki, Tucholski and Żniński; and the city of Bydgoszcz
2	Toruń Second Revenue Office	districts: Aleksandrowski, Brodnicki, Chełmiński, Golubsko-Dobrzyński, Grudziądzki, Lipnowski, Radziejowski, Rypiński, Toruński, Wąbrzeski and Włocławski; and cities: Grudziądz, Toruń and Włocławek
III	Gdańsk Regional Revenue Administration Office	Pomorskie Province and internal sea waters, territorial waters, seaports and harbours from the eastern border to the meridian of 16°42ˊ 00˝, east longitude, excluding the Vistula Lagoon
1	Gdańsk First Revenue Office	districts: Gdański, Kwidzyński, Malborski, Nowodworski, Starogardzki, Sztumski and Tczewski; and the city of Gdańsk
2	Gdynia Second Revenue Office	districts: Kartuski, Kościerski, Pucki and Wejherowski; and cities: Gdynia and Sopot
3	Słupsk Revenue Office	districts: Bytowski, Chojnicki, Człuchowski, Lęborski and Słupski; and the city of Słupsk
IV	Katowice Regional Revenue Administration Office	Śląskie Province
1	Bielsko-Biała Second Revenue Office	districts: Bielski, Cieszyński, Pszczyński, excluding Pawłowice municipality, and Żywiecki; and the city of Bielsko-Biała
2	Częstochowa First Revenue Office	districts: Częstochowski, Kłobucki, Lubliniecki, Myszkowski and Zawierciański; and the city of Częstochowa
3	Katowice Second Revenue Office	districts: Będziński, Bieruńsko-Lędziński, Mikołowski, Ożarowice municipality in Tarnogórski district; and cities: Bytom, Chorzów, Dąbrowa Górnicza, Jaworzno, Katowice, Mysłowice, Piekary Śląskie, Ruda Śląska, Siemianowice Śląskie, Sosnowiec, Świętochłowice and Tychy
4	Rybnik Revenue Office	districts: Gliwicki, Pawłowice municipality in Pszczyński district, Raciborski, Rybnicki, Tarnogórski, excluding Ożarowice municipality, and Wodzisławski; and cities: Gliwice, Jastrzębie-Zdrój, Rybnik, Zabrze and Żory
V	Kielce Regional Revenue Administration Office	Świętokrzyskie Province
1	Kielce Second Revenue Office	Świętokrzyskie Province
VI	Kraków Regional Revenue Administration Office	Małopolskie Province
1	Kraków-Nowa Huta Revenue Office	districts: Chrzanowski, Krakowski, Miechowski, Myślenicki, Nowotarski, excluding Czorsztyn, Krościenko, Łapsze Niżne, Ochotnica Dolna and Szczawnica municipalities, Olkuski, Oświęcimski, Proszowicki, Suski, Tatrzański, Wadowicki and Wielicki; and the city of Kraków
2	Nowy Sącz Revenue Office	districts: Bocheński, Brzeski, Dąbrowski, Gorlicki, Limanowski, Nowosądecki, Tarnowski, Czorsztyn, Krościenko, Łapsze Niżne, Ochotnica Dolna and Szczawnica municipalities in Nowotarski district; and cities: Nowy Sącz and Tarnów
VII	Lublin Regional Revenue Administration Office	Lubelskie Province
1	Biała Podlaska Revenue Office	districts: Bialski, Łukowski, Parczewski, Radzyński and Włodawski; and the city of Biała Podlaska
2	Lublin First Revenue Office	districts: Chełmski, Krasnostawski, Kraśnicki, Lubartowski, Lubelski, Łęczyński, Opolski, Puławski, Rycki and Świdnicki; and cities: Chełm and Lublin
3	Zamość Revenue Office	districts: Biłgorajski, Hrubieszowski, Janowski, Tomaszowski and Zamojski; and the city of Zamość
VIII	Łódź Regional Revenue Administration Office	Łódzkie Province
1	Łódź-Górna First Revenue Office	districts: Brzeziński, Łaski, Łódzki Wschodni, Pabianicki, Rawski, Sieradzki, Skierniewicki, Wieluński, Wieruszowski and Zduńskowolski; parts of the city of Łódź: Górna and Widzew; and the city of Skierniewice
2	Łódź-Bałuty Second Revenue Office	districts: Kutnowski, Łęczycki, Łowicki, Poddębicki and Zgierski; and parts of the city of Łódź: Bałuty, Polesie and Śródmieście
3	Piotrków Trybunalski Revenue Office	districts: Bełchatowski, Opoczyński, Pajęczański, Piotrkowski, Radomszczański and Tomaszowski; and the city of Piotrków Trybunalski
IX	Olsztyn Regional Revenue Administration Office	Warmińsko-Mazurskie Province and the Vistula Lagoon, together with seaports and harbours from the eastern border
1	Elbląg Revenue Office	districts: Braniewski, Działdowski, Elbląski, Iławski, Nowomiejski and Ostródzki; and the city of Elbląg
2	Olsztyn Revenue Office	districts: Bartoszycki, Ełcki, Giżycki, Gołdapski, Kętrzyński, Lidzbarski, Mrągowski, Nidzicki, Olecki, Olsztyński, Piski, Szczycieński and Węgorzewski; and the city of Olsztyn
X	Opole Regional Revenue Administration Office	Opolskie Province
1	Opole Second Revenue Office	Opolskie Province
XI	Poznań Regional Revenue Administration Office	Wielkopolskie Province
1	Kalisz Second Revenue Office	districts: Jarociński, Kaliski, Kępiński, Kolski, Koniński, Krotoszyński, Ostrowski, Ostrzeszowski, Pleszewski, Słupecki and Turecki; and cities: Kalisz and Konin
2	Leszno Revenue Office	districts: Gostyński, Grodziski, Kościański, Leszczyński, Międzychodzki, Nowotomyski, Rawicki, Śremski and Wolsztyński; and the city of Leszno
3	Piła Revenue Office	districts: Chodzieski, Czarnkowsko-Trzcianecki, Pilski, Wągrowiecki and Złotowski
4	Poznań-Nowe Miasto Revenue Office	districts: Gnieźnieński, Obornicki, Poznański, Średzki, Szamotulski and Wrzesiński; and the city of Poznań
XII	Rzeszów Regional Revenue Administration Office	Podkarpackie Province
1	Krosno Revenue Office	districts: Bieszczadzki, Brzozowski, Jasielski, Krośnieński, Leski and Sanocki; and the city of Krosno
2	Przemyśl Revenue Office	districts: Jarosławski, Lubaczowski, Przemyski and Przeworski; and the city of Przemyśl
3	Rzeszów First Revenue Office	districts: Dębicki, Kolbuszowski, Leżajski, Łańcucki, Mielecki, Niżański, Ropczycko-Sędziszowski, Rzeszowski, Stalowowolski, Strzyżowski and Tarnobrzeski; and cities: Rzeszów and Tarnobrzeg
XIII	Szczecin Regional Revenue Administration Office	Zachodniopomorskie Province and internal sea waters, territorial waters, seaports and harbours from the meridian of 16°42ˊ 00˝, east longitude, to the western border
1	Koszalin Second Revenue Office	districts: Białogardzki, Drawski, Gryficki, Kołobrzeski, Koszaliński, Łobeski, Sławieński, Szczecinecki, Świdwiński and Wałecki; and the city of Koszalin
2	Szczecin First Revenue Office	districts: Choszczeński, Goleniowski, Gryfiński, Kamieński, Myśliborski, Policki, Pyrzycki and Stargardzki; and cities: Szczecin and Świnoujście
XIV	Warsaw Regional Revenue Administration Office	Mazowieckie Province
1	Warsaw-Ursynów Revenue Office	Piaseczyński district and districts of the Capital City of Warsaw: Bemowo, Bielany, Mokotów, Ochota, Śródmieście, Ursus, Ursynów, Wilanów, Wola, Włochy and Żoliborz
2	Warsaw-Praga Revenue Office	districts: Legionowski, Nowodworski, Otwocki, Wołomiński, Dębe Wielkie and Halinów municipalities and the city of Sulejówek in Miński district; and districts of the Capital City of Warsaw: Białołęka, Praga-Południe, Praga-Północ, Rembertów, Targówek, Wawer and Wesoła
3	Ciechanów Revenue Office	districts: Ciechanowski, Makowski, Mławski, Ostrołęcki, Ostrowski, Płoński, Przasnyski, Pułtuski, Wyszkowski and Żuromiński; and the city of Ostrołęka
4	Pruszków Revenue Office	districts: Gostyniński, Grodziski, Płocki, Pruszkowski, Sierpecki, Sochaczewski, Warszawski Zachodni and Żyrardowski; and the city of Płock
5	Radom First Revenue Office	districts: Białobrzeski, Grójecki, Kozienicki, Lipski, Przysuski, Radomski, Szydłowiecki and Zwoleński; and the city of Radom
6	Siedlce Revenue Office	districts: Garwoliński, Łosicki, Miński, excluding Dębe Wielkie and Halinów municipalities and the city of Sulejówek, Siedlecki, Sokołowski and Węgrowski; and the city of Siedlce
XV	Wrocław Regional Revenue Administration Office	Dolnośląskie Province
1	Legnica Revenue Office	districts: Bolesławiecki, Głogowski, Górowski, Jaworski, Legnicki, Lubański, Lubiński, Polkowicki, Zgorzelecki and Złotoryjski; and the city of Legnica
2	Wałbrzych Revenue Office	districts: Dzierżoniowski, Jeleniogórski, Kamiennogórski, Kłodzki, Lwówecki, Świdnicki, Wałbrzyski and Ząbkowicki, and cities: Jelenia Góra and Wałbrzych
3	Wrocław-Śródmieście Revenue Office	districts: Milicki, Oleśnicki, Oławski, Strzeliński, Średzki, Trzebnicki, Wołowski and Wrocławski; and the city of Wrocław
XVI	Zielona Góra Regional Revenue Administration Office	Lubuskie Province
1	Gorzów Wielkopolski Revenue Office	districts: Gorzowski, Międzyrzecki, Słubicki, Strzelecko-Drezdenecki, Sulęciński and Świebodziński; and the city of Gorzów Wielkopolski
2	Zielona Góra First Revenue Office	districts: Krośnieński, Nowosolski, Wschowski, Żagański, Żarski and Zielonogórski; and the city of Zielona Góra

Jurisdiction and seats of the heads of the customs and revenue offices

No	Name and seat of the head of the customs and revenue office	Jurisdiction
1	Head of the Dolnośląskie Customs and Revenue Office in Wrocław	Dolnośląskie Province
2	Head of the Kujawsko-Pomorskie Customs and Revenue Office in Toruń	Kujawsko-Pomorskie Province
3	Head of the Lubelskie Customs and Revenue Office in Biała Podlaska	Lubelskie Province
4	Head of the Lubuskie Customs and Revenue Office in Gorzów Wielkopolski	Lubuskie Province
5	Head of the Łódzkie Customs and Revenue Office in Łódź	Łódzkie Province
6	Head of the Małopolskie Customs and Revenue Office in Kraków	Małopolskie Province
7	Head of the Mazowieckie Customs and Revenue Office in Warsaw	Mazowieckie Province
8	Head of the Opolskie Customs and Revenue Office in Opole	Opolskie Province
9	Head of the Podkarpackie Customs and Revenue Office in Przemyśl	Podkarpackie Province
10	Head of the Podlaskie Customs and Revenue Office in Białystok	Podlaskie Province
11	Head of the Pomorskie Customs and Revenue Office in Gdynia	Pomorskie Province and internal sea waters, territorial waters, seaports and harbours from the eastern border to the meridian of 16°42ˊ 00˝, east longitude, excluding the Vistula Lagoon
12	Head of the Śląskie Customs and Revenue Office in Katowice	Śląskie Province
13	Head of the Świętokrzyskie Customs and Revenue Office in Kielce	Świętokrzyskie Province
14	Head of the Warmińsko-Mazurskie Customs and Revenue Office in Olsztyn	Warmińsko-Mazurskie Province and the Vistula Lagoon, together with seaports and harbours from the eastern border
15	Head of the Wielkopolskie Customs and Revenue Office in Poznań	Wielkopolskie Province
16	Head of the Zachodniopomorskie Customs and Revenue Office in Szczecin	Zachodniopomorskie Province and internal sea waters, territorial waters, seaports and harbours from the meridian of 16°42ˊ 00˝, east longitude, to the western border

Current contact details of all National Revenue Administration units are available at the website of the Ministry of Finance.