null Stamp duty - frequently asked questions
Is the amount of stamp duty for granting power of attorney fixed and determined by some legal act or can it vary depending on the type of case?
Stamp duty is payable on the submission of a document stating the granting of a power of attorney or proxy, or a copy, extract or copy thereof - in a public administration case or court proceedings. The fee is fixed and amounts to PLN 17. (Stamp Duty Act of November 16, 2006).
What is the stamp duty account number?
As of January 1, 2020, stamp duty must be paid to one common bank account:
Centrum Obsługi Podatnika (Taxpayer Service Center)
21 1030 1508 0000 0005 5000 0070
There is a single common account number for stamp duty for all districts of Warsaw, which is handled by the Taxpayer Service Center.
How can the stamp duty be refunded?
The request for a stamp duty refund must be submitted in writing. It is not possible to submit a request by e-mail.
The application must be submitted by the interested party (or by proxy); in the case of an application submitted by proxy, the power of attorney must be attached, as well as a fee of PLN 17.00.
Application for stamp duty refund can be:
submitted to any Resident service department in the District Office,
sent by regular mail to the Taxpayer Service Center – ul. Obozowa 57, 01-161 Warszawa, or submitted in person at the Taxpayer Service Center,
submitted electronically via the ePUAP platform (link to the general form: http://epuap.gov.pl/wps/portal/strefa-klienta/katalog-spraw/opis-uslugi/skargi-wnioski-zapytania-do-urzedu/UMSTWarszawa). The form should be signed with a qualified electronic signature or a trusted profile.
Application for the refund of stamp duty (editable form)
Should three stamp duty refund requests be filed for three activities?
Three separate applications must be submitted, accompanied by receipts of payments made.
How long will I wait for a refund?
The money should be refunded within 30 days, the deadline may be extended to 2 months in complicated cases.
How much time do I have to apply for a stamp duty refund?
Stamp duty is not refundable after five years counting from the end of the year in which the fee was paid.
When does the obligation to pay stamp duty arise?
The obligation to pay stamp duty arises (according to Article 6 of the Stamp Duty Law):
in case of the performance of an official matter - at the time of filing a notification or application for an official act,
in case of the issuance of a certificate - at the time of applying for the issuance of a certificate,
in case of the issuance of a permit (permission, concession) - at the time of applying for the issuance of a permit (permission, concession),
in case of the filing of a power of attorney or proxy, or a copy, or extract thereof - at the time of filing of the document with a public administration, court or entity referred to in Article 1 paragraph 2 of the Act,
on the subject of the fee specified in Article 2, paragraph 2 of the Act - at the time the certificate is used in a matter other than that specified in Article 2, paragraph 1 of the Act.
Stamp duty should be paid at the time the obligation arises.
What matters are subject to stamp duty?
Stamp duty is payable (according to Article 1 of the Stamp Duty Act):
a) in individual matters of public administration:
the performance of an official matter based on an application, or on request
issuance of a certificate on request
issuance of a permit (concession)
b) submission of a power of attorney or proxy, or a copy, or extract thereof - in a public administration case or court proceedings
Stamp duty is also payable on the performance of an official matter, the issuance of a certificate and a permit by an entity other than a government and local government administration body, in connection with the performance of public administration matters, as well as on the submission to such an entity a power of attorney or proxy, or a copy, or extract thereof.
When doesn't the obligation to pay stamp duty arise?
Not subject to stamp duty:
power of attorney granted to a spouse, mother, father, grandmother, grandfather, son, daughter, grandson, granddaughter, or sibling,
power of attorney authorizing the receipt of documents,
power of attorney to sign tax returns submitted by electronic communication means,
general power of attorney filed on the portal of the Ministry of Finance,
submission of an application for an official matter for the issuance of a certificate, permit, or submission of a power of attorney in the case of presentation of a certificate on the use of social assistance benefits due to poverty,
performance of an official matter, issuance of a certificate and a permit if under separate regulations they are subject to other fees of a public law nature or are exempt from such fees,
performance of an official matter, issuance of a certificate and a permit, or submission of a document stating the granting of a power of attorney in the following matters: social insurance, health insurance, alimony, and social benefits.
Is it possible to pay the stamp duty at the cash register of any District Office?
Yes, it is still a possibility (confirmed in February 2020).
What authority has jurisdiction over stamp duty (jurisdiction of tax authorities)?
Article 12 of the Stamp Duty Law states that:
- The tax authority with jurisdiction over stamp duty matters is the wójt (city mayor).
- The locally competent tax authority in matters of stamp duty is:
a) from the performance of an official matter, the issuance of a certificate and a permit (concession) - the tax authority competent for the seat of the authority or entity that performed the official act or issued a certificate or a permit (permission, concession)
b) from the submission of a document stating the granting of a power of attorney or proxy, or a copy, extract or copy thereof- the tax authority competent for the place of submission of the document.
Can the stamp duty payed to be transferred to future stamp duties? If so, in what period can it be used?
Paragraph 3 of the Ordinance of the Minister of Finance dated September 28, 2007, on payment of stamp duty reads,
"The applicant or proxy or the person making the application is obliged to attach proof of payment of the stamp duty due, hereinafter referred to as 'proof of payment', or a certified copy of the proof of payment, no later than 3 days after the obligation to pay it arises. The proof of payment may be in the form of a printout confirming a bank operation."
Due to the adopted three-day period, the fee paid cannot be used after the expiration of the period. On the other hand, before the expiration of the three days, the stamp duty may be credited to the next payment(s).
The amount of the most frequently paid stamp duties
Examples of the most commonly paid stamp duties:
PLN 17.00 - for each proxy submitted for a specific case,
PLN 17.00 - certificate on the existence or non-existence of local taxes and fees,
PLN 21.00 - certificate of no arrears or stating the state of arrears in taxes and local fees,
PLN 340.00; PLN 440.00; PLN 640.00 - residence permit in Poland (Mazowieckie Province Office),
PLN 58.00 - decision stating possession or loss of Polish citizenship (Mazowieckie Province Office),
PLN 616.00 - e.g. entry in the register of Division I of mortgage brokers or mortgage broker agents - Financial Supervision Authority,
PLN 1,570.00 - issuance of a permit for acquisition of the real estate by a foreigner (Ministry of the Interior and Administration),
PLN 5.00 - certification of compliance of a duplicate, copy, or extract thereof, for each full or starting page.
Other stamp duty rates are contained in the Appendix to the Stamp Duty Law.
What is not stamp duty?
Fee for a residence card (amount of PLN 100.00) Mazowieckie Province Office
Court fees, e.g., excerpts from the land and mortgage register, amendments to the land and mortgage register, lawsuit fees (bank account of the competent court),
Fee of the Financial Supervision Authority (PLN 600.00) - e.g., entry of the agent in the register of Division II of credit intermediaries in the field of consumer credit.
How can I get an invoice/bill for stamp duty ( e.g., to the Ministry of Foreign Affairs)?
The Taxpayer Service Center of the City of Warsaw Office does not issue invoices, or bills for payment for stamp duty. The proof of payment is a printout of the executed bank operation, or a cash register bill if the payment was made at a cash register, or a printout from a toll machine. Upon written request (the date of payment must be indicated), the Taxpayer Service Center may issue a letter confirming that the payment has been entered into account as a stamp duty.