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Fee for a power of attorney

For the filing of an instrument of a power of attorney, a stamp duty of PLN 17 is charged. The payment should be made to the bank account of the city/municipality/district office with territorial jurisdiction over the authority to which the power of attorney is submitted. If the documents are forwarded directly to the National Criminal Register Bureau at ul. Czerniakowska 100, the fee should be paid into the following account:

Urząd Miasta Stołecznego Warszawy

Centrum Obsługi Podatnika

21 1030 1508 0000 0005 5000 0070

NIP 525-22-48-481

For stamp duty payments made from abroad:

SWIFT CODE: CITIPLPX

IBAN PL 21 1030 1508 0000 0005 5000 0070

 

Remember!

  • Proof of payment should be attached to the power of attorney (legal basis: Stamp Duty Act of 16 November 2006).
  • Granting a power of attorney to an immediate family member, i.e., a spouse, ascendant, descendant or sibling, is exempt from stamp duty. 
  • The power of attorney must be accompanied by fee payment.
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