Power of attorney stamp duty: PLN 17, the competent authority and account

What PLN 17 covers

The standard Polish stamp duty is PLN 17 per representation relationship when an authorisation, extract or copy is filed in covered administrative or court proceedings. Merely signing a private engagement does not itself create this filing duty. First establish whether the document and proceedings fall within the Act and whether an exemption applies. ^{[1] [3] [4]}

Stamp duty is separate from professional fees and application or protection charges. The UPRP account for official fees is not a universal stamp-duty account. Combining all charges in one transfer can prevent correct allocation. Keep the different payments identifiable in the case budget and payment records. ^[7]

A paper authorisation filed with UPRP

For a paper authorisation filed with UPRP in Warsaw, territorial competence follows the place where the document is submitted. UPRP identifies the City of Warsaw Taxpayer Service Centre account: 21 1030 1508 0000 0005 5000 0070. A principal’s Kraków address does not move this paper-filing payment to Kraków. ^{[1] [2]}

This instruction concerns that particular UPRP route. For paper documents filed with another authority or a court, determine competence and the account again. A patent-related subject does not mean that Warsaw receives stamp duty in every possible procedure. Choose the legal rule before copying a bank account. ^{[3] [4]}

Electronic filing after the 2025 change

Since 1 January 2025, an authorisation filed electronically through an information system is subject to the authority competent for the principal’s residence or registered office. This is the principal’s address, not the representative’s. With multiple principals on one document, use the first listed principal with a residence or office in Poland. ^{[2] [4]}

If none has that Polish connection, the competent authority is the President of Warsaw. A scan stored in an office is not the same as filing an electronic document through the authority’s system. Determine the actual filing channel and statutory conditions rather than using the label “digital” alone. ^{[1] [2]}

Kraków and Warsaw: the correct account

For an electronic authorisation from a principal resident or established in Kraków, Kraków is generally the competent municipality. Its official public-information service lists the City account for stamp duty as 49 1020 2892 2276 3005 0000 0000. Compare every digit against the current city page before paying. ^{[5] [6]}

For paper filing at UPRP and the electronic case without a Polish-resident or established principal described above, UPRP lists Warsaw’s account: 21 1030 1508 0000 0005 5000 0070. The payee municipality must match the competence analysis. The account details were checked on 18 October 2026; a later payment still requires a current check. ^[1]

When to pay and what to attach

The duty is connected with filing the document, so payment analysis should not wait until the case ends. Attach proof of an executed payment. UPRP distinguishes completed-transfer confirmation from a payment instruction that does not establish actual payment. Record when and how the authorisation was filed. ^{[1] [4]}

The transfer reference should identify stamp duty for the authorisation, the application or case number and enough information to allocate it to the principal. If no case number exists yet, describe the submission and principal. Retain the authority document, payment confirmation and official filing receipt as three separate records. ^[1]

Exemptions, several persons and incorrect payments

The Act provides exemptions including authorisations for a spouse, ascendant, descendant or sibling, alongside other statutory exclusions and exemptions. Tax exemption and eligibility to represent are separate: a family relationship does not create qualifications required by the relevant procedure. With several persons, count actual representation relationships instead of assuming PLN 17 per sheet of paper. ^{[3] [4]}

UPRP instructs that an incorrectly directed payment should be followed by payment to the competent authority and a refund request to the previous recipient. Do not presume automatic forwarding. The grounds and time limits for a refund must be checked against the Act and the specific payment. ^[1]

An example workflow

Editorial example: a Kraków company electronically files a UPRP authorisation for one eligible representative, without an exemption. It identifies PLN 17, determines Kraków competence, verifies the City account, executes the transfer and attaches proof. If the same company instead files a paper authorisation at UPRP, the competence outcome is Warsaw. ^{[1] [2] [6]}

The final sequence is: identify the document and relationships, check exemptions, filing channel, principal’s address, tax authority, account and executed-payment evidence. These instructions concern Polish stamp duty. They are neither rules for other countries nor a price list for services provided by this website’s publisher. ^[4]

Sources and further reading

1. 1
   UPRP — opłaty skarbowe od pełnomocnictw ↗

   UPRP; stawka 17 PLN; Warszawa 21 1030 1508 0000 0005 5000 0070

   Official source; checked 18 October 2026.

2. 2
   UPRP — zmiana zasad od 2025 r. ↗

   Komunikat UPRP z 03.02.2025; właściwość od 01.01.2025

   Official source; checked 18 October 2026.

3. 3
   Ministerstwo Finansów — opłata skarbowa: informacje podstawowe ↗

   Ustawa z 16.11.2006 r.; przedmiot, zapłata i właściwy organ

   Official source; checked 18 October 2026.

4. 4
   Ustawa o opłacie skarbowej ↗

   Art. 1, 6, 8, 12; załącznik, część IV, ze zm.

   Official source; checked 18 October 2026.

5. 5
   Miasto Kraków — opłata za pełnomocnictwo ↗

   17 PLN; UMK 49 1020 2892 2276 3005 0000 0000

   Official source; checked 18 October 2026.

6. 6
   Miasto Kraków — KM-17: pomocnicze potwierdzenie rachunku opłaty skarbowej ↗

   Rachunek opłaty skarbowej: 49 1020 2892 2276 3005 0000 0000

   Official source; checked 18 October 2026.

7. 7
   UPRP — opłaty w postępowaniu ↗

   Opłaty urzędowe UPRP i opłata skarbowa — odrębne należności

   Official source; checked 18 October 2026.