Polish Tax Interpretations & VAT Rulings API (EUREKA)

Search over 550,000 official Polish tax documents from EUREKA, the public database of the Polish Ministry of Finance – individual tax interpretations issued by the National Tax Information (KIS), binding VAT rate information (WIS), general interpretations, tax explanations, Ministry guidance and tax-related court rulings.

You get clean, structured JSON: signature, issue date, status, thesis, the outcome (was the taxpayer's position correct?), the key sections (facts, question, taxpayer's position, the authority's assessment) and the full text as Markdown. It is built for AI agents, RAG pipelines and legal-tech tools – and works from Claude, ChatGPT or Cursor through the Apify MCP server.

EUREKA itself offers only a website search – this Actor turns it into a simple API with clean, structured output.

What you can do with it

• 🤖 Give your AI agent Polish tax law grounding. Let Claude or another LLM search real interpretations and quote signatures instead of guessing.
• 📚 Build a RAG knowledge base of interpretations on your topic (VAT, CIT, PIT, IP Box, leasing, transfer pricing…) in Markdown, ready for embeddings.
• 🧾 Look up VAT rates (WIS). Search binding rate information by product or service and get the rate, the classification, the legal basis and the validity period as separate fields.
• 🔔 Monitor new interpretations on a topic – run on a schedule with sortBy: newest and a date filter, and send results to Slack, e-mail or Google Sheets with Apify integrations.
• ⚖️ Support tax advisors and accountants with fast research: how often KIS agreed with taxpayers on a given issue, and why.

Data available

Document type	Approx. number
Individual tax interpretations (interpretacje indywidualne)	525,000+
Binding VAT rate information – WIS	24,500+
General interpretations, tax explanations, MF guidance, local government interpretations, court rulings and more	thousands

The Ministry publishes new documents continuously. This Actor queries EUREKA live, so you always get the current state.

How to use

1. Type a phrase in Polish – e.g. leasing samochodu osobowego, ulga na złe długi, IP Box, catering stawka VAT.
2. Choose the document type (individual interpretations by default, or WIS for VAT rates).
3. Choose the detail level:
   • Summary – signature, date, type, status, thesis, link (fast, cheapest),
   • Key sections + outcome – best for AI agents: the facts, the question, the taxpayer's position, the assessment and the outcome,
   • Full text – the whole document as Markdown.
4. Run it and download the results as JSON, CSV or Excel – or read them via API.

You can also paste a signature (e.g. 0114-KDIP4-2.4012.626.2026.3.MC, or only its beginning) or EUREKA document IDs/links to fetch specific documents.

Example inputs

Search interpretations with key sections:

{
  "query": "leasing samochodu osobowego",
  "documentType": "individual-interpretation",
  "detailLevel": "sections",
  "maxResults": 10,
  "maxTextCharacters": 15000
}

Find the VAT rate for a product (newest WIS first):

{
  "query": "catering",
  "documentType": "binding-rate-information",
  "detailLevel": "sections",
  "sortBy": "newest",
  "maxResults": 5
}

Newest interpretations issued since a date (for monitoring):

{
  "query": "IP Box",
  "sortBy": "newest",
  "dateFrom": "2026-10-01",
  "maxResults": 50
}

Output example

{
  "rank": 1,
  "id": "712074",
  "signature": "0114-KDIP4-2.4012.626.2026.3.MC",
  "issueDate": "2026-09-25",
  "publicationDate": "2026-10-07",
  "documentType": "Interpretacja indywidualna",
  "documentTypeEn": "Individual tax interpretation",
  "status": "Aktualna",
  "statusEn": "current",
  "issuingAuthority": "Dyrektor Krajowej Informacji Skarbowej",
  "thesis": "Prawo do odliczenia podatku VAT od wydatków związanych z samochodem osobowym.",
  "outcome": "incorrect",
  "outcomeSentence": "Stanowisko, które przedstawił Pan we wniosku jest nieprawidłowe.",
  "sections": {
    "facts": "Wnioskodawca jest osobą fizyczną zarejestrowaną jako czynny podatnik podatku od towarów i usług…",
    "question": "Czy wysokość odliczenia VAT od wydatków związanych z samochodem powinna być ustalana według sposobu wykorzystywania samochodu…",
    "applicantPosition": "Tak. Zdaniem Wnioskodawcy, o wysokości odliczenia decyduje sposób wykorzystywania samochodu…",
    "assessment": "Stanowisko, które przedstawił Pan we wniosku jest nieprawidłowe.",
    "justification": "Zgodnie z art. 86 ust. 1 ustawy z dnia 11 marca 2004 r. o podatku od towarów i usług…"
  },
  "textLength": 38765,
  "url": "https://eureka.mf.gov.pl/informacje/podglad/712074",
  "totalMatches": 1232
}

For WIS documents you also get:

"bindingRateInformation": {
  "subject": "Usługa – prowadzenie zajęć taneczno-ruchowych dla dzieci w (...)",
  "classification": "Pozostałe usługi związane z rekreacją - wyłącznie w zakresie wstępu",
  "vatRate": "8%",
  "vatRatePercent": "8",
  "legalBasis": "art. 41 ust. 2 ustawy w zw. z art. 146ef ust. 1 pkt 2 ustawy w zw. z poz. 68 załącznika nr 3 do ustawy",
  "validFrom": "2026-10-16",
  "validTo": "2031-10-16"
}

Outcome values: correct (stanowisko prawidłowe), incorrect (nieprawidłowe), partly-correct (w części prawidłowe), refusal (procedural refusal / no ruling), or null when it cannot be determined. The outcome is detected automatically from the text – check outcomeSentence before relying on it.

A run summary (number of matches, results returned, settings) is saved as SUMMARY in the key-value store.

Use it from Claude, ChatGPT or Cursor (MCP)

Add this Actor as a tool through the Apify MCP server:

https://mcp.apify.com/?actors=kris_fili/poland-tax-interpretations

Then simply ask, for example: "Find recent Polish tax interpretations on VAT deduction for leased passenger cars and tell me whether KIS agreed with taxpayers. Quote the signatures." The agent calls the Actor with detailLevel: sections and answers with real, verifiable sources.

Tip for agents: use maxTextCharacters (e.g. 15000) to keep long documents within the context window, then fetch the full text of the most relevant ones with documentIds.

Pricing

Pay only for what you get (pay per event):

Event	Price
Result – one document returned (signature, date, status, thesis, link)	$0.001
Document details – full text, key sections, outcome or WIS fields (added to the result)	$0.002

Examples: 100 search results = $0.10. 10 documents with key sections = $0.03. Documents that are not found are free.

Data source and legal note

• Data comes live from the official public EUREKA service of the Ministry of Finance of Poland: eureka.mf.gov.pl. This Actor is independent and not affiliated with the Ministry of Finance.
• Tax interpretations and other official documents are not protected by copyright in Poland (art. 4 of the Copyright Act). The Ministry anonymises them before publication; the Actor does not collect any other personal data.
• The Actor queries EUREKA politely (about 2 requests per second at most per run).
• Results are information, not tax advice. The authoritative version of each document is the one published in EUREKA (see url).

FAQ

Do I have to search in Polish? Yes – the documents are in Polish, so the phrase should be too. AI agents translate automatically.

Why are the newest documents first by default? Polish tax law changes often. EUREKA's own relevance ranking tends to show interpretations from 2010–2015 first, so the default is newest first – you see the current approach of the tax authority. Switch sortBy to relevance if you prefer EUREKA's ranking.

Why do some documents have no sections? Sections are extracted for individual interpretations. Very old documents (before about 2017) and other document types have a less regular structure – you still get the full text.

How fresh is the data? The Actor reads EUREKA live on every run, so new interpretations appear as soon as the Ministry publishes them.

Something does not work? Open an issue on the Actor page.

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🇵🇱 Po polsku

Wyszukiwarka ponad 550 tys. oficjalnych dokumentów podatkowych z systemu EUREKA Ministerstwa Finansów: interpretacje indywidualne KIS, wiążące informacje stawkowe (WIS), interpretacje ogólne, objaśnienia podatkowe i inne. Wyniki w formacie JSON: sygnatura, data wydania, status, teza, rozstrzygnięcie (stanowisko prawidłowe / nieprawidłowe), najważniejsze sekcje (stan faktyczny, pytanie, stanowisko wnioskodawcy, ocena organu) i pełna treść w Markdown – gotowe dla agentów AI (Claude, ChatGPT), baz wiedzy RAG, kancelarii i biur rachunkowych.

• Wpisz frazę po polsku, sygnaturę albo numery dokumentów EUREKA.
• Dla WIS dostajesz osobno: stawkę VAT, klasyfikację, podstawę prawną i okres ważności.
• Uruchamiaj regularnie (harmonogram), aby śledzić nowe interpretacje w swoim temacie.
• Cena: 0,001 USD za wynik, plus 0,002 USD za dokument z pełną treścią lub sekcjami.

Dane pobierane są na bieżąco z publicznego serwisu eureka.mf.gov.pl. Aktor nie jest powiązany z Ministerstwem Finansów. Wyniki mają charakter informacyjny i nie stanowią porady podatkowej.