Neither the definition of the certificate of residence nor other provisions of the tax law specify in what form (paper or electronic) the certificate should be delivered to the tax authority. It is only indicated that the official documents, including the certificate of residence, meet the conditions specified in Article 194 § 1 of the Tax Ordinance.
Tax administrations in different countries issue certificates of residence in paper, electronic or both forms. Polish tax authorities consider these forms of certificates to be in accordance with the provisions of the Income Tax Acts if, in light of the regulations of another state, a specific form of certificate is legally permissible.
In case of advisory, accounting, market research and other services indicated in Art. 21 par. 1 point 21 of UoCIT or 29 par. 1 point 5 of UoFIZ, the place of the taxpayer’s seat or place of residence for tax purposes may be confirmed with a copy of the certificate of residence if the amount of receivables paid to the same entity does not exceed PLN 10 000 in a calendar year and the information resulting from the submitted copy of the certificate of residence does not raise justified doubts as to its compliance with the facts.