Statement of Ukrainian citizens on change of tax residence is sufficient
A taxpayer (citizen of Ukraine) may confirm the transfer to Poland of his/her centre of personal or economic interests (centre of life interests) by making a declaration - informs the Ministry of Finance.
According to the announcement of the Ministry of Finance, by submitting the statement to the employer or other payer, the taxpayer will be recognized as a Polish tax resident from the first day of his/her arrival in Poland. Importantly, the payer does not have to examine the truthfulness of this statement, unless other findings arise from information and documents in its possession.
The issue of tax residency is regulated in Art. 3 sec. 1a of the PIT Act, according to which the status of a tax resident in Poland may be obtained by a person who has a centre of personal or business interest (centre of life interests) on the territory of Poland or stays in Poland for more than 183 days in a tax year.