The purpose of this study was to estimate nitrogen oxide emissions from soils used for agricultural purposes by voivodships. Compared N2 O emissions were estimated according to the recommended IPCC (tier 1) method with simulated emissions using the DNDC (tier 3) model. Analyses were done for crop rotation (winter rape, winter wheat, winter wheat, winter triticale) in four cropping systems. Moreover, simulated N2 O emissions from winter rape and winter triticale cultivation showed lower emissions and constituted 14-75% and 13-76% of IPCC estimated emissions, respectively. The use of the model also enabled the determination of factors, which have an impact on nitrous oxide emissions and define its regional differentiation. The analysis showed that with increasing initial soil organic content, emissions of N2 O rise and decrease with increasing precipitation or carbon sequestration. Considering the requirements for reduction GHG emissions, improving the methodology used in estimating nitrous oxide emissions is of significant practical value.