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WHT Compliance in Poland

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WHT Compliance in Poland - comprehensive support in accounting for withholding tax

Withholding tax (WHT) is one of the most challenging and dynamically changing areas of tax law in Poland. Increasing documentation obligations, rigorous approach of tax authorities and complicated and frequently amended regulations make WHT compliance and proper settlement of foreign transactions a key element of a company's tax risk management.
At Aider Polska, we provide comprehensive support in the area of accounting for withholding tax (WHT) - from analysis of obligations to representation before tax authorities.
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wht compliance

Why is WHT compliance so important?


Failure to adequately prepare for WHT withholding tax in Poland can result in:


  • tax arrears,
  • additional financial sanctions,
  • criminal tax liability,
  • questioning of tax preferences (e.g., exemptions or lower rates).

In practice, this means real financial risks for the company. Our approach is based on the elimination of these risks through systematic verification of each foreign financial flow.

What is withholding tax (WHT)?

Withholding tax (WHT) is an income tax levied on income earned on Polish territory by foreign contractors (non-residents). The Polish entrepreneur (payer) is obliged to calculate, collect and timely pay the tax to the tax office.

Key categories of payments subject to WHT withholding tax:


  • Dividends and shares in the profits of legal entities.
  • Interest on loans, credits and bonds.
  • License receivables (fees for trademarks, know-how, software).
  • Intangible services: consulting, accounting, legal, advertising, recruitment, management and control, and data processing.

Each of these payments needs to be properly analyzed for withholding tax obligations and the application of any preferences.
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wht compliance

Tax settlement at source - our support


Our team of experts in Warsaw, Katowice and Lodz provides full support:


  • Analysis of payer obligations: We identify which transactions require WHT collection.
  • Verification of counterparties: We verify certificates of residency and statements of Beneficial Owner status.
  • Due Diligence Procedures: We create internal instructions documenting the verification process - a key element of defense during audits.
  • Use of Preferences and Exemptions: We advise on how to safely use double tax treaties (DTAs) and EU directives.
  • WHT Refund: We effectively assist in the process of recovering overpaid tax.
  • Reporting and Declarations: We prepare CIT-10Z, PIT-8AR forms and IFT-1/IFT-2R information.

WHT compliance in Poland: security and optimization

Our goal is not only to correctly account for withholding tax, but above all:
  • minimizing tax risks,
  • safeguarding the interests of the company,
  • optimization of the tax burden in accordance with the applicable regulations.

Thanks to our experience and current knowledge of the practice of tax authorities, we provide effective and safe solutions. Our WHT compliance experts operate in Warsaw, Katowice and Lodz, contact us for a customized quote and service valuation.
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wht compliance

FAQ - frequently asked questions