OPD-1 — Notice of change, revocation or termination of a power of attorney for service

What is OPD-1 change, revocation or termination of a power of attorney for service?

OPD-1 (Zawiadomienie o zmianie / odwołaniu / wypowiedzeniu pełnomocnictwa do doręczeń) is the official notice that ends or changes a power of attorney for service in a Polish tax matter, under art. 138f of the Tax Ordinance. A power of attorney for service, given on PPD-1, names the person who receives the tax authority's letters for you. OPD-1 tells the authority that you, the principal, have revoked it, that the attorney has terminated (given notice of) it, or that its scope or the permission to appoint a further attorney has changed.

Footnote 9 of the form says the change, revocation or termination takes effect from the day the tax authority is notified. Until then, letters may still go to the attorney named on the PPD-1. The same OPD-1 can also report a change, revocation or termination of a further power of attorney for service.

FileIt walks you through each part in plain English, pre-fills your name from your People records, checks NIP and PESEL check digits, strikes out 'NIP' or 'PESEL' as the form asks, shows only the part that matches your purpose, and prints everything in capitals onto the Ministry's own PDF, saved in your vault. You print, sign and deliver it yourself — FileIt never sends anything to any tax authority.

Who needs to fill out OPD-1 change, revocation or termination of a power of attorney for service?

• People who named someone on PPD-1 to receive tax letters for them and now want the letters to come to them again.
• Companies changing which adviser receives the tax authority's letters in a case.
• Attorneys for service — including advocates, legal advisers and tax advisers — who give up the role.
• Principals changing the scope of a power of attorney for service, or whether the attorney may appoint a further attorney.

When to use OPD-1 change, revocation or termination of a power of attorney for service

• When you no longer want the person named on your PPD-1 to receive the tax authority's letters.
• When you as the attorney for service give the role up, or have been dismissed and want the authority to know.
• When the power of attorney for service should cover a different scope.
• Promptly: the change only takes effect once the tax authority has been notified.

What you need before you start

• The name of the tax authority handling the matter, e.g. NACZELNIK URZĘDU SKARBOWEGO W GDAŃSKU.
• The principal's NIP or PESEL (or, for a non-resident without one, an identity document) and address.
• The attorney's name and NIP or PESEL, address for service in Poland or electronic address — and, for a professional attorney, their list entry number.
• The date from which the revocation, termination or change applies, and for a change of scope, the new scope.
• The names (and for a company, positions) of the people who will sign.

What’s on OPD-1 change, revocation or termination of a power of attorney for service

The 2026 edition has 3 pages. FileIt asks for it in 13 parts:

1. A. Where it goes, who files it and why (Organ, podmiot składający zawiadomienie i cel składania zawiadomienia)Principal (mocodawca)
2. B.1 The principal — who granted the power of attorney (Dane mocodawcy)Principal (mocodawca)
3. B.2 Principal's registered office or current home address (Adres siedziby / aktualny adres zamieszkania)Principal (mocodawca)
4. B.3 Principal's contact details (Dane kontaktowe)Principal (mocodawca)
5. C.1 The attorney whose power of attorney is changed, revoked or terminated (Dane identyfikacyjne pełnomocnika)Principal (mocodawca)
6. C.2 Attorney's address for service in Poland (Adres pełnomocnika do doręczeń w kraju)Principal (mocodawca)
7. C.3 Attorney's contact details (Dane kontaktowe pełnomocnika)Principal (mocodawca)
8. C.4–C.6 The further attorney (Dalszy pełnomocnik)Principal (mocodawca)
9. D. Revocation (Zawiadomienie o odwołaniu pełnomocnictwa do doręczeń)Principal (mocodawca)
10. E. Termination by the attorney (Zawiadomienie pełnomocnika o wypowiedzeniu pełnomocnictwa do doręczeń)Principal (mocodawca)
11. F–G. Change of the power of attorney (Zmiana oświadczenia i zakresu pełnomocnictwa do doręczeń)Principal (mocodawca)
12. H. Who signs (Podpis mocodawcy albo pełnomocnika)Principal (mocodawca)
13. Certified copy by a professional attorney (items 81–83)Professional attorney

How to fill out OPD-1 change, revocation or termination of a power of attorney for service, step by step

1 Items 1–2: Principal's NIP / PESEL and copy number

Item 1 carries the principal's tax identifier; FileIt strikes out 'NIP' or 'PESEL', whichever you don't use. Item 2 is only filled in when one notice needs more than one OPD-1.

2 A. Authority, who files it and why

Item 3 names the tax authority handling the matter. Item 4 says who files the notice: the principal, the attorney or a further attorney; a professional attorney also ticks advocate, legal adviser or tax adviser. Item 5 is the purpose: revocation, termination or change.

3 B. The principal

Item 6 says whether the principal is a natural person or an organisation, item 7 gives the name, and items 8–13 are only for a non-resident with no Polish NIP or PESEL (footnote 4). B.2 is the registered office or home address; B.3 contact details are optional.

4 C. The attorney for service and any further attorney

C.1–C.3 identify the attorney for service whose power of attorney is affected, with an address for service in Poland or an electronic address (item 36). C.4–C.6 are used only when the notice concerns a further power of attorney for service (footnote 2).

5 D–E. Revocation or termination

Item 70: the principal revokes the power of attorney for service from a given date (or the attorney notifies that they were dismissed). Item 71: the attorney terminates it from a given date. A professional attorney who terminates must still act for two weeks unless released (footnote 10), which item 72 records.

6 F–G. Change

Item 73 is filled in only if the statement on appointing a further attorney changes. Items 74–75 give the date from which the scope changes and the new scope.

7 H. Signatures and certified copy

Items 76–79 are the surname, first name, position (for an organisation) and handwritten signature of up to three people, and item 80 is the date. Items 81–83 are only for a professional attorney certifying a copy.

Common mistakes to avoid

• Using OPD-1 for a special power of attorney given on PPS-1 — that one is changed or revoked on OPS-1.
• Ticking 'termination' as the principal. The principal revokes; the attorney terminates.
• Sending it to the wrong office. It goes to the authority handling the matter.
• Assuming the change applies from the date you decided — it applies from the day the authority is notified.
• Forgetting the positions of the people signing for a company.

After you fill it out

Print the form, have each person sign by hand in item 79, and date it.

Deliver it to the tax authority handling the matter yourself. FileIt doesn't send it.

Keep the PDF in your FileIt vault. To name a new attorney for service, fill in a new PPD-1.

OPD-1 change, revocation or termination of a power of attorney for service: frequently asked questions

Official sources

• Blank form (PDF), published by Ministerstwo Finansów — Ministry of Finance of Poland (MF): https://www.podatki.gov.pl/media/vreplm1j/opd-1-03-13.pdf
• Official instructions and guidance: https://www.podatki.gov.pl/pelnomocnictwa/formularze/
• Edition shown on this page: OPD-1(3) (checked 2026-10-01).

FileIt is not affiliated with or endorsed by Ministerstwo Finansów — Ministry of Finance of Poland (MF) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-01.

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