UPL-1 Power of Attorney (UPL-1(6)): Fill In Online & PDF

What is UPL-1 power of attorney to sign e-filed tax returns?

UPL-1 (Pełnomocnictwo do podpisywania deklaracji składanej za pomocą środków komunikacji elektronicznej) authorises someone — an accountant, a bookkeeping firm's employee, a family member or a member of staff — to sign the tax returns (deklaracje) you file electronically. It is based on art. 80a § 2a of the Tax Ordinance. It is narrower than it sounds: it covers signing electronic returns only. Signing paper returns needs UPL-1P, and representing you generally before the tax authorities is a different power of attorney.

The form has five parts: the tax authority it is addressed to, your details as the principal, the attorney's details, how long it is valid, and the signatures of the people who grant it. The paper form is exempt from stamp duty — the exemption is printed at the bottom of page 2.

FileIt guides you through each part in plain English, pre-fills your name from your People records, checks the NIP and PESEL check digits, strikes out 'NIP' or 'PESEL' as the form asks, and prints everything in capitals onto the Ministry's own PDF. The finished form is saved in your FileIt vault. You print it, sign it and file it yourself — FileIt never sends anything to the tax office.

Who fills it: The principal: a taxpayer, payer or collector, or a foreign entity
Given to: The head of the tax office handling your taxpayer registration (foreign entities: Second Tax Office Warsaw-Śródmieście)
When: Before the attorney first signs an e-filed return for you
Signatures: Signed by hand by the principal or up to three representatives per copy
Stamp duty: Exempt, as printed on the form
Edition: UPL-1(6)

Who needs to fill out UPL-1 power of attorney to sign e-filed tax returns?

Individuals who want an accountant or a relative to sign and send their e-filed returns.
Sole traders who outsource their bookkeeping and let the accounting office sign returns filed online.
Companies and other organisations that want an employee or an external accountant to sign their electronic returns.
Payers and collectors — for example employers withholding tax — whose returns are signed by someone else.
Foreign entities registered for the EU VAT special scheme for electronic services, which file with the Second Tax Office Warsaw-Śródmieście.

When to use UPL-1 power of attorney to sign e-filed tax returns

Before the attorney signs the first electronically filed return on your behalf.
When you change accountant or bookkeeping office and a new person will sign your returns.
When an earlier power of attorney ends and you want to grant a new one.
When you want to limit an authorisation to a period — using the 'valid until' date.

What you need before you start

Your NIP or PESEL — a company uses its NIP; a foreign entity without a Polish NIP uses its EU616 identification number.
Your full name (or surname and first name) and registered office or home address, including province, county and municipality for a Polish address.
The attorney's NIP or PESEL, surname and first name — or, for a non-resident without one, date of birth, identity document and issuing country.
The attorney's address for service and, if they are an advocate, legal adviser or tax adviser, their electronic address in the tax authority's system.
The date the power of attorney starts and, optionally, when it ends.
For a company, the names and positions of the people who represent it.

What’s on UPL-1 power of attorney to sign e-filed tax returns

The 2026 edition has 2 pages. FileIt asks for it in 9 parts:

B.1 The principal — who grants the power of attorney (Dane identyfikacyjne podatnika, płatnika, inkasenta lub podmiotu zagranicznego)Principal (taxpayer)
B.2 Principal's registered office or current home address (Adres siedziby / aktualny adres zamieszkania)Principal (taxpayer)
B.3 Principal's contact details (Kontakt)Principal (taxpayer)
C.1 The attorney — who will sign the returns (Dane pełnomocnika)Principal (taxpayer)
C.2 Attorney's address for service (Adres do doręczeń)Principal (taxpayer)
C.3 Attorney's contact details (Kontakt)Principal (taxpayer)
D. How long it is valid (Okres obowiązywania pełnomocnictwa)Principal (taxpayer)
E. Who signs for the principal (Podpisy)Principal (taxpayer)
Certified copy by a professional attorney (items 56–58)Professional attorney

How to fill out UPL-1 power of attorney to sign e-filed tax returns, step by step

1 Items 1–3: identifiers and copy number

Item 1 is your NIP or PESEL, with the other word struck out as the form asks ('niepotrzebne skreślić') — FileIt does this from the number's length. Item 2 is only for a foreign entity: the digits after EU616. Item 3 is only used when you file more than one copy of UPL-1 for the same power of attorney, for example because more than three people sign for a company.

2 A. Tax authority (Organ podatkowy)

Tick item 4 — the head of the tax office that handles your taxpayer registration — if you are a taxpayer, payer or collector. Tick item 5 — the Second Tax Office Warsaw-Śródmieście — if you are a foreign entity. FileIt ticks the right one from your answer to the foreign-entity question.

3 B. The principal (Dane podatnika, płatnika, inkasenta lub podmiotu zagranicznego)

Say whether you are an organisation or a natural person, then give the full name, or surname and first name, and the registered office or current home address. A foreign entity must give at least the country and town. Phone, fax and email in part B.3 are optional.

4 C. The attorney (Dane pełnomocnika)

The attorney's NIP or PESEL, surname and first name. Only a non-resident without a Polish tax identifier gives the date of birth, passport or other identity document and issuing country instead. The electronic address is compulsory for an advocate, legal adviser or tax adviser. Part C.2 is the attorney's address for service; C.3 contact details are optional.

5 D. Period of validity (Okres obowiązywania)

Enter the date from which the attorney may sign. The 'valid until' date is optional; leaving it empty grants the power of attorney indefinitely (footnote 10).

6 E. Statement and signatures (Oświadczenie)

The printed statement says you authorise the person in part C to sign returns filed electronically. Each person granting it gives their surname and first name, signs by hand and — for an organisation — gives their position, such as management board president. There is room for three; others go on a further copy. Date the form in item 55.

7 Items 56–58: certified copy by a professional attorney

Only when an advocate, legal adviser or tax adviser files a copy of the power of attorney they certified themselves. They certify it and sign, and give the date and place. In the signature boxes they note that the principal signed the original.

Common mistakes to avoid

Using UPL-1 when the returns will be filed on paper — that needs UPL-1P.
Expecting UPL-1 to let the attorney deal with the tax office generally; it only covers signing e-filed returns.
Leaving both 'NIP' and 'PESEL' unstruck in items 1 and 21.
A company giving a PESEL instead of its NIP.
Filing with the wrong office — it goes to the office handling your registration (or, for a foreign entity, Warsaw-Śródmieście II).
Forgetting the positions of the people signing for a company, or omitting a required co-signatory.
Not giving the electronic address when the attorney is an advocate, legal adviser or tax adviser.

After you fill it out

Print the form and have each person in part E sign by hand. File the paper form with the head of the tax office that handles your taxpayer registration — or, for a foreign entity, the Second Tax Office Warsaw-Śródmieście — as printed under 'Miejsce składania'. The form also says it can be filed as an electronic document with the Head of the National Revenue Administration; that is done online, not with this PDF. FileIt never files it for you.

No stamp duty is due: the exemption is printed on the form. Keep the copy FileIt saves in your vault. To change or revoke the power of attorney later, the Ministry publishes a separate notice form (OPL-1).

Fill out UPL-1 power of attorney to sign e-filed tax returns 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 — 61 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 UPL-1 power of attorney to sign e-filed tax returns now — it’s free

UPL-1 power of attorney to sign e-filed tax returns: frequently asked questions

What is the UPL-1 form used for?

UPL-1 authorises another person to sign tax returns you file electronically. It covers signing electronic returns only — not paper returns, and not general representation before the tax office.

What is the difference between UPL-1 and UPL-1P?

UPL-1 is for returns filed electronically and goes to the tax office handling your registration; it is exempt from stamp duty. UPL-1P is for returns filed on paper, goes to the authority for the tax concerned, lets you pick taxes or particular returns, and is subject to stamp duty unless an exemption applies.

Where do I file UPL-1?

With the head of the tax office that handles your taxpayer registration, or — for a foreign entity — the head of the Second Tax Office Warsaw-Śródmieście. As an electronic document, it goes to the Head of the National Revenue Administration.

Is there a fee for UPL-1?

No. The form states it is exempt from stamp duty under the Stamp Duty Act.

How long is a UPL-1 valid?

From the date in item 41 until the date in item 42. If you leave item 42 empty, the power of attorney is granted indefinitely.

Can I fill in UPL-1 online?

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

What if more than three people must sign for a company?

List three on the first copy and the rest on an additional UPL-1, numbering the copies in item 3 (copy number / total).

Official sources

Blank form (PDF), published by Ministerstwo Finansów — Ministry of Finance of Poland (MF): https://www.podatki.gov.pl/media/nx3lnwfo/upl-1_06-08-2.pdf
Official instructions and guidance: https://www.podatki.gov.pl/pelnomocnictwa/formularze/
Edition shown on this page: UPL-1(6) (checked 2026-09-26).

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 2026-09-26.