Olsztyn tax office to issue nationwide tax scheme numbers from October

The Minister of Finance and Economy has authorised the Director of the Tax Administration Chamber in Olsztyn to assign numbers to tax schemes across the whole of Poland, under a regulation published in the Dziennik Ustaw Rzeczypospolitej Polskiej on 25 September 2026. The regulation, Dz.U. 2026 poz. 1254, was signed on 23 September 2026 and enters into force on 1 October 2026. It replaces the authorisation granted by the Minister of Finance on 2 December 2022.

The regulation was issued under Article 11b(1) of the Act of 16 November 2016 on the National Tax Administration (Dz. U. of 2025, item 1131, as amended). It entrusts the Olsztyn chamber with tasks of the Head of the National Tax Administration in the field of information on tax schemes, governed by the Act of 29 August 1997 — Tax Ordinance (Dz. U. of 2026, item 622, as amended). The authorisation is not confined to the Warmian-Masurian region: under § 2, the director may perform the assigned tasks throughout the territory of the Republic of Poland.

Ten powers transferred to the Olsztyn chamber

Under § 1, the Director of the Tax Administration Chamber in Olsztyn is authorised to:

• assign the NSP number referred to in Article 86a § 2 point 6 of the Tax Ordinance;
• assign the NZSPT number referred to in Article 86a § 2 point 7 of that Act;
• deliver confirmation of the assignment of an NSP number (Article 86g § 2a);
• ask the submitting party to supplement the information or clarify doubts about its content (Article 86h § 1);
• issue a decision refusing to assign an NSP number (Article 86i § 1);
• issue decisions invalidating an NSP number assigned to a tax scheme (Article 86i § 2 and 2a);
• leave information on a tax scheme unexamined (Article 86i § 6);
• issue a decision refusing to open proceedings on the assignment of an NSP number, in the case covered by Article 165a § 1;
• discontinue proceedings on the assignment of an NSP number, in the cases covered by Article 208;
• issue decisions on the procedural penalty referred to in Article 86h § 1c.

A single nationwide numbering authority

The regulation concentrates the numbering function in one regional body rather than distributing it, and explicitly extends that body’s competence to the entire country. The tasks listed cover the full administrative cycle of a tax scheme identifier: assignment, confirmation of assignment, requests for clarification, refusal, invalidation, refusal to open proceedings, discontinuation and procedural penalties. The legal basis for the delegation is Article 11b(1) of the Act on the National Tax Administration, while the substantive rules on the identifiers themselves remain in the Tax Ordinance.

Repeal and entry into force

§ 3 repeals the regulation of the Minister of Finance of 2 December 2022 on the authorisation of a body of the National Tax Administration to perform the tasks of the Head of the National Tax Administration in the field of information on tax schemes (Dz. U. item 2502). § 4 sets the entry into force at 1 October 2026. The regulation was signed on behalf of the Minister of Finance and Economy by J. Neneman.

The change matters to every entity obliged to report tax schemes in Poland: from 1 October 2026 the identifier for a reported scheme will be issued by the Olsztyn chamber, regardless of where the reporting party is based. Practitioners should direct submissions, supplements and correspondence on numbering to that body, and treat the 2022 authorisation as no longer in force.

Source: Dziennik Ustaw Rzeczypospolitej Polskiej, no. 1254 of 25 September 2026, section I (official reference: Dz.U. 2026 poz. 1254).