The Supreme Administrative Court is the highest administrative court in Poland. The Court primarily acts as a court of second instance, reviewing appeals against judgments issued by 16 regional administrative courts.

The Supreme Administrative Court is headed by its President, who is assisted by three Vice-Presidents. The Supreme Administrative Court is divided into three Chambers headed by Presidents of the Chambers (being at the same time Vice-Presidents of the Court): the Financial Chamber, the Commercial Chamber and the General Administrative Chamber. The Financial Chamber supervises the jurisprudence of Regional Administrative Courts in matters of tax liabilities and other money contributions to which tax provisions and provisions on enforcement of money contributions apply. The Commercial Chamber supervises the jurisprudence of Regional Administrative Courts in matters of economic activity, the protection of industrial property, the budget, currencies, securities, banking, insurance, customs, prices, tariff rates and fees. The General Administrative Chamber supervises the jurisprudence of Regional Administrative Courts in matters of construction and construction supervision, land development, water management, protection of natural environment, agriculture, forestry, employment, system of local government, management of immovable, privatisation of property, the universal obligation of military service, internal affairs as well as prices, fees and tariff rates in connection with the above matters.

The Supreme Administrative Court also includes a Judicial Decisions Bureau, which oversees the quality of jurisprudence and the efficiency of proceedings in administrative courts. Responsibility for informing parties and interested persons about the competences of administrative courts, the status of cases handled by the Supreme Administrative Court, and for providing public information about the Court's activities lies with the Court Information Division.