Power of attorney in Poland: types, form, 17 zł stamp duty, tax
Short answer: A Polish power of attorney has no official template. Filing it costs 17 zł in stamp duty, except a general tax power of attorney, which is free of stamp duty.
Sooner or later many expats need someone else to act for them in Poland: collect a document at an office, handle a tax matter, sign a sale or deal with a car registration while they are abroad. In Polish law this is done with a power of attorney (pełnomocnictwo). This guide follows official gov.pl pages: the business portal biznes.gov.pl (page dated 27 June 2021 in the search index), the tax portal podatki.gov.pl (published and updated 15 December 2025) and a notice of the Public Procurement Office on stamp duty. The pages describe the rules for everyone and do not single out foreigners, so check the details of your own case with the office that will accept the document.
What a power of attorney is
Biznes.gov.pl describes it as a one-sided legal act in which you authorise a specific person to act in your name. The person you name does not have to agree to it and does not have to use it. You stay responsible for what they do on your behalf, so choose someone you trust. Having an attorney does not stop you from acting yourself.
Three kinds
The portal lists three basic kinds:
* general (ogólne), for ordinary, day-to-day matters. It must be in writing and the person can deal with administrative authorities, * by type (rodzajowe), for matters beyond ordinary management. It must describe the scope in detail, * specific (szczegółowe), for one defined legal act where the law requires this form. The page gives as an example a contract to transfer ownership of real estate, and its example of such a power of attorney was made in notarial form.
The portal notes that "ordinary management" is not defined in law and has to be judged in each case.
Form and content
The portal says the required form depends on what the person will do. If they are to sign a written contract for you, the power of attorney for it should be written too. In a written power of attorney, the portal says to include:
* the details of both sides: name, PESEL, address, and the name and number of an identity document (ID card, passport or mDowód), * the scope of the powers, * the place and, optionally, the date.
There is no official template. What matters is that all the necessary data is there. The portal also advises stating whether the attorney may pass the powers on to someone else (a substitute attorney). A substitute cannot get wider powers than the main attorney has.
Stamp duty: 17 zł
According to the Public Procurement Office page, the stamp duty for submitting a document that grants a power of attorney is 17 zł, under the annex to the Act on Stamp Duty of 16 November 2006. The same page describes changes from 1 January 2025:
* a written document is handled by the president of Warsaw, and the fee is paid to the Warsaw city account named on the page, * a document submitted electronically is handled by the tax authority for the principal's place of residence, and you must work out the right office and its account yourself, * if the principal does not live in Poland, the president of Warsaw is the competent authority, and the fee goes to the Warsaw account.
Check the current account number on the official page before paying. The portal also notes that a sole trader can register an attorney in CEIDG, so the attorney does not have to show the document each time or pay the fee each time. That attorney cannot handle tax matters, though.
Tax matters
For taxes, the tax portal says a general power of attorney lets a person act in all tax matters handled by tax offices, unless you must do something personally. It is filed only through the e-Tax Office (eUrząd Skarbowy), and it is valid from the moment it is entered in the Central Register of General Powers of Attorney (CRPO). You prove your identity with a trusted profile, the mObywatel app, online banking or an e-ID card. Filing, changing or revoking a general power of attorney is free of stamp duty, according to the portal.
A person who is to sign your electronic tax returns needs a separate authorisation on form UPL-1 (and OPL-1 to revoke it). The portal says you can file them electronically or on paper at the tax office for your place of residence.
* Photos: tax offices in Białystok (cover) and Bielsko-Biała, Wikimedia Commons, CC0 and public domain.
Court and professional representation
Some court steps require a professional representative, such as a lawyer or legal adviser. The portal lists, for example, a cassation appeal to the Supreme Administrative Court and an appeal against a judgment of a regional criminal court. A friend with a power of attorney cannot do those.
Frequently asked questions
Is there an official template?
No. The business portal says there is no required model, but the document must hold all the data listed above.
How much does it cost to file?
17 zł in stamp duty, according to the Public Procurement Office page. A general tax power of attorney is exempt, according to the tax portal.
Can my attorney appoint someone else?
Only if the power of attorney allows it or the law does. A substitute's powers cannot be wider than the attorney's.
