PPD-1 Power of Attorney for Service (Poland): Fill In

What is PPD-1 power of attorney for service in a tax matter?

PPD-1 (Pełnomocnictwo do doręczeń) is the official form for appointing an attorney for service in a Polish tax matter, under art. 138f of the Tax Ordinance. The person you name receives the tax authority's letters (doręczenia) in that matter for you. It is useful when you live abroad, are away for a long time, or simply want letters about a case to go to someone you trust, such as a relative, an accountant or a tax adviser.

It only covers receiving letters. To let someone act for you in the case — give explanations, file applications or appeal — you use a special power of attorney on PPS-1 instead. Like PPS-1, PPD-1 goes on paper to the authority handling the matter, takes effect from the day that authority is notified (footnote 9), and is subject to stamp duty unless an exemption applies (footnote 13).

FileIt guides 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, checks your description of the matter fits item 69, 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 fills it: The principal (mocodawca), or the attorney or further attorney filing the power of attorney they received
Given to: The tax authority handling the matter (organ podatkowy właściwy w sprawie)
Takes effect: From the day the authority is notified (footnote 9)
Signatures: Signed by hand by the principal, or by up to three representatives of a company per copy
Stamp duty: Payable unless not due or exempt; proof of payment attached (the form doesn't print the amount)
Edition: PPD-1(3)

Who needs to fill out PPD-1 power of attorney for service in a tax matter?

People living or staying abroad who want letters about a Polish tax case to reach someone in Poland.
Individuals who want a family member or adviser to receive the tax office's letters in a particular case.
Companies that want letters in a tax audit or proceedings to go to their tax adviser, advocate or legal adviser.
Non-residents without a Polish NIP or PESEL, who can identify themselves with a passport or a foreign identification number.
Attorneys for service who want to appoint a further attorney for service, where the principal allowed it.

When to use PPD-1 power of attorney for service in a tax matter

When a tax authority is dealing with a case and you want its letters delivered to someone else.
Before you leave Poland for a long period while a tax matter is open.
When you only want someone to receive letters, not to act for you — for acting in the case, use PPS-1.
To change or end a power of attorney for service later, the Ministry publishes a separate notice form, OPD-1.

What you need before you start

The exact name of the tax authority handling the matter, e.g. NACZELNIK URZĘDU SKARBOWEGO W GDAŃSKU.
Your NIP or PESEL — or, for a non-resident without one, a passport or other identity document.
Your address, including province, county and municipality for a Polish address.
The attorney's name, NIP or PESEL, and address for service in Poland or electronic address.
For a professional attorney: their professional list entry number and electronic address.
A description of the matter: proceedings, tax, period and any case reference.
Proof of stamp duty payment, or the legal basis for no duty or the exemption.

What’s on PPD-1 power of attorney for service in a tax matter

The 2026 edition has 3 pages. FileIt asks for it in 12 parts:

A. Where it goes and who files it (Organ, do którego jest składane pełnomocnictwo do doręczeń, i podmiot składający)Principal (mocodawca)
B.1 The principal — who grants the power of attorney (Dane mocodawcy)Principal (mocodawca)
B.2 Principal's registered office or current home address (Adres siedziby / aktualny adres zamieszkania)Principal (mocodawca)
B.3 Principal's contact details (Dane kontaktowe)Principal (mocodawca)
C.1 The attorney for service (Dane identyfikacyjne pełnomocnika)Principal (mocodawca)
C.2 Attorney's address for service in Poland (Adres pełnomocnika do doręczeń w kraju)Principal (mocodawca)
C.3 Attorney's contact details (Dane kontaktowe pełnomocnika)Principal (mocodawca)
C.4–C.6 A further attorney for service (Dalszy pełnomocnik)Principal (mocodawca)
D. The matter the power of attorney for service covers (Zakres pełnomocnictwa do doręczeń)Principal (mocodawca)
E. Statement and who signs (Oświadczenie mocodawcy albo pełnomocnika)Principal (mocodawca)
Certified copy by a professional attorney (items 75–77)Professional attorney
F. Stamp duty and attachments (Informacja o załącznikach)Principal (mocodawca)

How to fill out PPD-1 power of attorney for service in a tax matter, step by step

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

Item 1 at the top of the form carries the principal's tax identifier. A company gives its NIP; a person gives the PESEL, or the NIP if they run a business or are registered for VAT. FileIt strikes out the word you don't use, as the form asks.

Item 2 is only filled in when one power of attorney needs more than one PPD-1 — for example when more than three people must sign for a company (footnotes 1 and 11).

2 A. The authority and who files the form

Item 3 names the tax authority handling the matter. Item 4 says who files the form — the principal, the attorney or a further attorney; a professional attorney also ticks advocate, legal adviser or tax adviser (footnote 3).

3 B. The principal

Item 5 says whether the principal is a natural person or an organisation, and item 6 gives the full name or the surname and first name. Items 7–12 are only for a non-resident with no Polish NIP or PESEL (footnote 4). B.2 is the registered office or current home address; B.3 contact details are optional (footnote 5).

4 C. The attorney for service and any further attorney

C.1–C.3 identify the person who will receive the letters, with an address for service in Poland or an electronic address. Item 35 is compulsory for an advocate, legal adviser or tax adviser, and for a non-resident without a tax identifier who gives no Polish address (footnote 7). C.4–C.6 are only used when a further power of attorney for service is reported on the same form (footnote 2).

5 D. The matter

Item 69 names the tax matter, or other matter handled by the tax authority, in which the attorney will receive letters.

6 E. Statement and signatures

Statement 1 is printed: you authorise the person in part C to receive letters in the matter in part D. Statement 2 — whether the attorney may appoint a further attorney — is compulsory (footnote 10). Items 70–73 are the name, position (for an organisation) and handwritten signature of up to three people, and item 74 is the date. Items 75–77 are only for a professional attorney certifying a copy.

7 F. Stamp duty and attachments

Item 78 says whether proof of the stamp duty payment is attached or will follow within three days. Item 79 gives the legal basis if no duty is due or the filing is exempt, with a box for the certificate of social assistance due to poverty (footnote 14). Item 80 lists other attachments.

Common mistakes to avoid

Using PPD-1 when you want someone to act for you in the case. PPD-1 only covers receiving letters; acting needs PPS-1.
Leaving statement 2 in part E unanswered — it is compulsory (footnote 10).
Forgetting an address for service in Poland or an electronic address for the attorney.
Not attaching proof of the stamp duty payment, or not giving the legal basis for an exemption.
Sending it to the wrong office: it goes to the authority handling the matter.
Assuming it applies from the date you sign it. It takes effect from the day the authority is notified.

After you fill it out

Print the form, have each person sign by hand in item 73, and date it.

Attach proof of the stamp duty payment (or the exemption certificate) and any other attachments.

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

Keep the PDF in your FileIt vault and give the attorney for service a copy.

Fill out PPD-1 power of attorney for service in a tax matter online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 97 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Ministerstwo Finansów — Ministry of Finance of Poland (MF) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start PPD-1 power of attorney for service in a tax matter now — it’s free

PPD-1 power of attorney for service in a tax matter: frequently asked questions

What is PPD-1?

It is the Polish Ministry of Finance form for a power of attorney for service (pełnomocnictwo do doręczeń) under art. 138f of the Tax Ordinance. It names someone who receives the tax authority's letters for you in a particular matter.

What is the difference between PPD-1 and PPS-1?

PPD-1 only lets the attorney receive letters. PPS-1, the special power of attorney, lets the attorney act for you in the matter.

When does it take effect?

From the day the tax authority is notified, as footnote 9 of the form says.

Is there a stamp duty?

Yes, unless an exemption applies. Footnote 13 says filing a power of attorney is subject to stamp duty and proof of payment must be attached within three days. The form doesn't print the amount.

Can I fill in PPD-1 online?

Yes. FileIt lets you fill it in online for free and prints your answers into the official PDF, saved in your vault. You then print it, sign it by hand and deliver it yourself.

Can a non-resident use PPD-1?

Yes. A principal or attorney without a Polish NIP or PESEL gives an identity document or a foreign identification number instead (items 7–12 and 29–34).

Official sources

Blank form (PDF), published by Ministerstwo Finansów — Ministry of Finance of Poland (MF): https://www.podatki.gov.pl/media/ijuhrxeq/ppd-1-03-14.pdf
Official instructions and guidance: https://www.podatki.gov.pl/pelnomocnictwa/formularze/
Edition shown on this page: PPD-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.