The Soviet Union and Poland tonight "strongly" rejected the Brussels decision of NATO foreign ministers in a joint communique that denounced the United States for deliberately trying to turn Poland "into a seat of tension in Europe."

The document described the Brussels meeting as constituting "gross interference" in Polish internal affairs and also dismissed as "futile" President Reagan's economic sanctions against the Soviet Union.

Emphasizing the "inviolability" of the Soviet-Polish alliance, it included a renewed pledge of Soviet support for the military government of Gen. Wojciech Jaruzelski.

The communique was issued at the end of a two-day visit by Polish Foreign Minister Jozef Czyrek.

The document was notable for focusing its criticism exclusively on the Reagan administration. By contrast, it described as "regrettable" a recent Common Market session on Poland.

The Brussels decision to suspend commercial credits to Poland and freeze talks on rescheduling its huge debt to the West is believed to have caused some concern here.

Czyrek, in a television interview, indicated that he had raised economic issues with his Soviet hosts. He said he was met with "full understanding.

"Not only understanding, they are endeavoring to render to us every assistance and will continue rendering it in the future until the great difficulties facing Poland are fully overcome," he added.