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Key Facts: Doradca Podatkowy Exam

60 questions

Single-choice test questions in the written part

Regulation of 17 June 2026 (Dz.U. 2026 poz. 829), § 30

80%

Minimum share of test points to pass (96 of 120)

Regulation of 17 June 2026 (Dz.U. 2026 poz. 829), § 34

PLN 3,363

Total exam fees in 2026 (entry, written and oral)

Regulation of 3 June 2026 (Dz.U. 2026 poz. 750)

70 mins

Time limit for the 60-question test

Regulation of 17 June 2026 (Dz.U. 2026 poz. 829), § 31

300 mins

Time limit for the two drafting tasks

Regulation of 17 June 2026 (Dz.U. 2026 poz. 829), § 31

13 domains

Statutory exam domains from 1 July 2026

Act on tax advisory, Article 20(1)

Poland's tax advisor exam (doradca podatkowy) is run by the Ministry of Finance's State Examination Committee. From 1 July 2026 it has a 60-question test (70 minutes, 80% pass mark), two drafting tasks (300 minutes) and a 5-question oral part (70% pass mark), with fees totalling PLN 3,363 in 2026. These questions are independent English-language MCQ practice by OpenExamPrep on the exam domains — not an official translation or a simulation of the Polish-language exam.

Sample Doradca Podatkowy Practice Questions

Try these sample questions to review concepts for the Doradca Podatkowy exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 102+ question experience with AI tutoring.

1Under Article 217 of the Polish Constitution, which matters must be regulated by statute (ustawa)?
A.Only tax rates; the other elements of a tax may be set by ministerial regulation
B.Imposing taxes, defining taxpayers, objects and rates, and rules on reliefs and exemptions
C.Only the procedures for collecting taxes, while substantive rules may be set by regulation
D.Only taxes paid to the State budget; local taxes may be imposed by municipal resolution
Explanation: Article 217 requires the imposition of taxes and other public levies, the specification of taxpayers, objects of taxation and tax rates, the rules for granting reliefs and remissions, and the categories of taxpayers exempt from taxes to be set by statute. This principle of statutory exclusivity (zasada wyłączności ustawowej) limits how far these elements can be delegated to regulations or local resolutions.
2Under Article 2a of the Polish Tax Ordinance (Ordynacja podatkowa), how must doubts about the content of tax law provisions be resolved?
A.In favour of the State Treasury, to protect budget revenue
B.By referring each doubt to the Minister of Finance for a binding decision
C.By following the interpretation in the most recent individual ruling
D.Doubts that cannot be removed are resolved in favour of the taxpayer
Explanation: Article 2a provides that doubts about the content of tax law provisions that cannot be removed are resolved in favour of the taxpayer (in dubio pro tributario). It applies only when the usual methods of interpretation fail to remove the doubt, not where a clear meaning can be established.
3In Polish tax law, which method of statutory interpretation do the administrative courts generally treat as having priority (pierwszeństwo wykładni)?
A.Linguistic interpretation (wykładnia językowa)
B.Purposive interpretation (wykładnia celowościowa)
C.Historical interpretation (wykładnia historyczna)
D.Comparative interpretation (wykładnia prawnoporównawcza)
Explanation: Because taxes must be imposed by statute (Article 217 of the Constitution) and legal certainty matters, administrative courts treat linguistic interpretation as the starting point with priority. Systemic and purposive interpretation can confirm or, exceptionally, correct the result, but they cannot create a tax obligation not grounded in the statutory wording.
4Under Article 119a § 1 of the Polish Tax Ordinance, when does the general anti-avoidance rule (klauzula przeciwko unikaniu opodatkowania) deny a tax advantage?
A.Whenever a transaction reduces the taxpayer's liability, whatever its business purpose
B.Whenever goods are bought from a supplier established in another EU Member State
C.When an artificial arrangement mainly aims at a tax advantage contrary to the law's purpose
D.Whenever a tax return is filed more than 30 days after the statutory deadline
Explanation: Article 119a § 1 provides that an arrangement does not produce a tax advantage if obtaining that advantage, contrary in the circumstances to the object and purpose of the tax act or provision, was its main or one of its main purposes and the way of acting was artificial (sztuczny sposób działania). The tax consequences are then determined as if an appropriate arrangement had been made.
5Which authority conducts tax proceedings in which the general anti-avoidance rule (GAAR) is applied under the Polish Tax Ordinance?
A.The head of the local tax office (naczelnik urzędu skarbowego)
B.The Head of the National Revenue Administration (Szef KAS)
C.The Director of National Revenue Information (Dyrektor KIS)
D.The voivodship administrative court acting at first instance
Explanation: Under Article 119g § 1, the Head of the National Revenue Administration (Szef KAS) initiates proceedings, or takes over proceedings and audits from other authorities, in cases where GAAR may apply. The Anti-Tax Avoidance Council (Rada do Spraw Przeciwdziałania Unikaniu Opodatkowania) can give opinions on request.
6Under Article 26b of the Polish CIT Act, what does an opinion on applying a preference (opinia o stosowaniu preferencji) allow a withholding agent to do?
A.Apply an exemption or reduced treaty rate at source above the 2,000,000 PLN threshold
B.Skip transfer pricing documentation for all transactions with the recipient's group
C.Treat the foreign recipient as a Polish tax resident for all CIT purposes
D.Avoid filing the annual CIT-8 return for the year in which the opinion was issued
Explanation: The opinion, issued at the taxpayer's request after the tax authority confirms that the conditions for an exemption or reduced rate are met, lets the payer apply that preference at source instead of withholding under the pay-and-refund mechanism on payments above 2,000,000 PLN to a related party. It expires 36 months after it is issued (Article 26b(7)).
7A provision of the Polish VAT Act conflicts, to the taxpayer's detriment, with an unconditional and sufficiently precise provision of the VAT Directive (2006/112/EC). What must a Polish court or tax authority do?
A.Apply the Polish provision, since national statutes prevail in fiscal matters
B.Suspend all VAT collection nationwide until Parliament amends the Act
C.Disapply the conflicting Polish provision and rely on the directive's direct effect
D.Apply the directive only after the Constitutional Tribunal annuls the Polish rule
Explanation: Unconditional and sufficiently precise provisions of a directive have direct effect against the State (CJEU, Becker, C-8/81). Where a VAT Act provision conflicts with such a provision to the taxpayer's detriment, courts and tax authorities must disapply the national rule, and the taxpayer may rely on the directive; Article 91(3) of the Constitution gives such EU law priority over conflicting statutes.
8Under Article 19a(1) of the Polish VAT Act, what is the general rule for when VAT becomes chargeable (powstanie obowiązku podatkowego)?
A.When payment is received from the customer, for all taxpayers
B.When the invoice is issued, regardless of when the supply took place
C.On the last day of the quarter in which the contract was signed
D.When goods are delivered or services performed (with special rules)
Explanation: Article 19a(1) sets the general rule: VAT becomes chargeable when goods are delivered or services performed. Special rules apply to particular supplies (e.g., construction services, utilities), and under Article 19a(8) an advance payment received before the supply triggers tax on receipt.
9Under Article 28b(1) of the Polish VAT Act, what is the general place of supply of services provided to a taxable person (B2B)?
A.Where the recipient has its seat of business activity
B.Where the supplier has its seat of business activity
C.Where the payment for the services is made
D.Where the service contract was signed
Explanation: Article 28b(1), implementing Article 44 of the VAT Directive, places B2B services where the recipient has its seat of business activity, or its fixed establishment if the services are provided to that establishment. The recipient usually accounts for the VAT by reverse charge.
10Under Article 88(1)(4) of the Polish VAT Act, input VAT on which category of purchased services cannot be deducted, even when the services are bought for business purposes?
A.Repair services for the company's production machinery
B.Telecommunications and internet services
C.Accommodation and catering (gastronomic) services
D.Legal and tax advisory services
Explanation: Article 88(1)(4)(b) excludes deduction of input VAT on purchased accommodation (usługi noclegowe) and gastronomic services, with a narrow exception for ready meals bought by passenger transport providers for their passengers. The restriction applies even if the services are used for business.

About the Doradca Podatkowy Exam

The exam for the title of tax advisor (doradca podatkowy) in Poland is conducted by the State Examination Committee for Tax Advisory appointed by the Minister of Finance under the Act of 5 July 1996 on tax advisory. Since 1 July 2026 it is run through the e-Doradca system in two parts: a written part with a 60-question test and two drafting tasks (a submission to a tax authority or court and a tax opinion), and an oral part with five questions. The exam covers 13 statutory domains, from sources of law and substantive tax law to proceedings, customs, foreign exchange and fiscal penal law, accounting and tax records, and professional ethics.

Exam sponsor: Państwowa Komisja Egzaminacyjna do spraw Doradztwa Podatkowego (Ministry of Finance). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Written part, taken on Ministry-provided computers through e-Doradca: a 60-question single-choice test in 70 minutes (+2 correct, −1 wrong, 0 blank; pass at 80%, i.e., 96 of 120 points), then two drafting tasks in 300 minutes — a submission on a client's behalf to a tax authority or court, and a tax opinion for a client — each scored 0–6 with at least 4 points required. Candidates may use uncommented legal texts throughout. Oral part, after passing the written part: 5 questions from a drawn set covering sources of law, international and EU tax law, substantive tax law, proceedings, and tax advisory law and ethics; 40 minutes including preparation; pass at 70%.

Time Limit

70 minutes (test) + 300 minutes (tasks); oral 40 minutes

Passing Score

80% (test), 4/6 per task, 70% (oral)

Exam / Certification Fees

PLN 3,363 total in 2026 (PLN 480 entry + PLN 1,201 written + PLN 1,682 oral)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Not published

Sources of law and legal interpretation

Constitutional rules on taxation, the hierarchy of sources, EU law and methods of interpreting tax law.

Not published

International and EU tax law, with tax analysis

Double tax treaties and the OECD Model, EU directives, withholding tax and anti-avoidance rules.

Not published

Substantive tax law, with tax analysis

VAT, excise duty, CIT, PIT, local taxes, PCC, and inheritance and gift tax.

Not published

Fees governed by the Tax Ordinance

Public levies such as stamp duty to which the Tax Ordinance applies.

Not published

Exchange of tax information

Automatic exchange and reporting regimes such as CRS, country-by-country reporting and DAC7 platform reporting.

Not published

Proceedings before administrative authorities and courts, and administrative enforcement

Tax proceedings, audits, appeals, administrative court complaints and cassation, and enforcement.

Not published

International, EU and national customs law

Union Customs Code rules on customs value, procedures, customs debt and binding information.

Not published

Foreign exchange law

Foreign exchange rules, reporting to the National Bank of Poland and cash controls.

Not published

Fiscal penal law

Fiscal offences and petty offences, active repentance, correction of returns and voluntary submission to liability.

Not published

Organisation and functioning of the National Revenue Administration (KAS)

KAS bodies and their competences, including tax offices, customs-fiscal offices, Dyrektor KIS and Szef KAS.

Not published

Accounting

Accounting Act rules, including who must keep accounting books and how results are measured.

Not published

Tax records and the keeping of tax books

KPiR, lump-sum records, JPK files, KSeF structured invoices and the reliability of tax books.

Not published

Tax advisory law and professional ethics

Reserved activities, professional secrecy, compulsory insurance, disciplinary liability and ethics.

Preparing for the Doradca Podatkowy Exam

What You Need to Know

  • Passing score: 80% (test), 4/6 per task, 70% (oral)
  • Assessment: Written part, taken on Ministry-provided computers through e-Doradca: a 60-question single-choice test in 70 minutes (+2 correct, −1 wrong, 0 blank; pass at 80%, i.e., 96 of 120 points), then two drafting tasks in 300 minutes — a submission on a client's behalf to a tax authority or court, and a tax opinion for a client — each scored 0–6 with at least 4 points required. Candidates may use uncommented legal texts throughout. Oral part, after passing the written part: 5 questions from a drawn set covering sources of law, international and EU tax law, substantive tax law, proceedings, and tax advisory law and ethics; 40 minutes including preparation; pass at 70%.
  • Time limit: 70 minutes (test) + 300 minutes (tasks); oral 40 minutes
  • Exam / certification fees: PLN 3,363 total in 2026 (PLN 480 entry + PLN 1,201 written + PLN 1,682 oral) Official sources

Using Our Practice Resources

  • Work through all 102 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Doradca Podatkowy: Suggested Study Strategy

1With +2/−1/0 scoring and an 80% pass mark, answer test questions only when you can justify the answer from the statute
2Practise finding provisions quickly in uncommented legal texts, since they are allowed but time is short (70 minutes for 60 questions)
3Learn the key procedural deadlines in the Tax Ordinance and the p.p.s.a. — appeals, complaints and cassation complaints
4Keep up with 2026 changes such as the 240,000 PLN VAT exemption limit, KSeF e-invoicing and the CO2-based car depreciation limits
5Prepare for the new domains — fees governed by the Tax Ordinance and exchange of tax information — as well as the core VAT, CIT and PIT rules

Frequently Asked Questions

What changed in the tax advisor exam on 1 July 2026?

Under the December 2025 amendment to the Act on tax advisory and the June 2026 regulations, the written test was cut from 100 questions in 100 minutes to 60 questions in 70 minutes, a second drafting task (a tax opinion) was added, the oral part now has 5 questions in 40 minutes, the public list of exam questions was replaced by a published list of legal acts and sample questions, applications run through e-Doradca, and fees became a percentage of the minimum wage.

What are the exam fees in 2026?

From 1 July 2026 the entry fee is 10%, the written-part fee 25% and the oral-part fee 35% of the minimum wage, each rounded down to the full złoty. With the 2026 minimum wage of PLN 4,806 this gives PLN 480, PLN 1,201 and PLN 1,682 — PLN 3,363 in total.

How is the written part scored?

Each of the 60 test questions scores +2 for a correct answer, −1 for a wrong answer and 0 if left blank, and at least 80% of the points (96 of 120) is needed. Each of the two drafting tasks is scored from 0 to 6, and at least 4 points are needed on each.

What happens in the oral part?

Only candidates who pass the written part may take it. The candidate answers 5 questions from a drawn set covering sources of law, international and EU tax law, substantive tax law, administrative and court proceedings, and tax advisory law and ethics. The 40 minutes include preparation, and at least 70% of the points is needed.

May candidates use legal texts during the exam?

Yes. During both the written part (test and tasks) and the oral part, candidates may use only legal provisions published in official journals or in collections without commentary.

In what language is the exam held, and can this English bank replace it?

The exam is conducted in Polish; candidates without Polish citizenship need consent based on fluent Polish. This bank is an independent English-language MCQ study adaptation by OpenExamPrep of the exam domains; it is not an official translation or format simulation and cannot replace the official exam, drafting practice or oral preparation.