When the content of the certificate of residence does not indicate what is the period of its validity, the certificate due to the fact that confirms the existence of certain facts retains its validity as long as the facts confirmed in the certificate remain unchanged that is a taxpayer residence for tax purposes remains unchanged. This has been stated by Regional Administrative Court in Krakow (February 10th 2012 r. I SA/Kr 1869/11).
When the taxpayer makes a statement that the facts specified in the certificate (the residence) have not changed there is no justification for obtaining successive certificates.
The statement of WSA is significant above all to the entrepreneurs making payment of benefits to nonresidents. Those entrepreneurs are therefore obliged to withhold the tax due. In certain cases the amount of that tax (resulting from the double taxation avoidance agreement) depends on possession by a payer of the benefit the residency certificate of the recipient of the benefit, which confirms the residence of that person in a country other than Poland.