Contact details


Contact details of these authorities

13.12.2021

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. 

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

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.

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.

Company registration for excise duty purposes

How businesses register to pay excise duties

Authorities responsible for the collection of excise duty

Which authorities are responsible for the collection of excise duties

Tax rates

Rates of duty applicable for different types of excise licences What the minimum amount of excise tax is