Ministerstwo Finansów — Ministry of Finance of Poland (MF) Edition UPL-1P(1) 2 pages

UPL-1P — Power of attorney to sign tax returns filed on paper (Poland)

The Polish Ministry of Finance form a taxpayer, payer or collector uses to let another person sign its paper tax returns — for whole taxes or for particular returns.

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UPL-1P power of attorney to sign paper tax returns · UPL-1P Pełnomocnictwo do podpisywania deklaracji składanej w postaci papierowej
The official Ministerstwo Finansów — Ministry of Finance of Poland (MF) form, edition UPL-1P(1) — blank
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UPL-1P power of attorney to sign paper tax returns (2026) UPL-1P Pełnomocnictwo do podpisywania deklaracji składanej w postaci papierowej — page 1 of 2
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UPL-1P power of attorney to sign paper tax returns (2026) UPL-1P Pełnomocnictwo do podpisywania deklaracji składanej w postaci papierowej — page 2 of 2
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Fill this form online Blank PDF from Ministerstwo Finansów — Ministry of Finance of Poland (MF)

What is UPL-1P power of attorney to sign paper tax returns?

UPL-1P (Pełnomocnictwo do podpisywania deklaracji składanej w postaci papierowej) authorises someone to sign the tax returns (deklaracje) you file on paper. It is based on art. 80a § 2 of the Tax Ordinance. You choose the scope: tick whole taxes — such as VAT, personal income tax or property tax — so the attorney signs every return for them, or name only the particular returns they may sign.

Unlike its electronic twin UPL-1, the paper power of attorney goes to the tax authority responsible for the tax the returns concern — which may be a tax office or, for local taxes like property tax, the municipality — and filing it is subject to stamp duty unless an exemption applies. Part F records how the duty is dealt with.

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 any tax authority.

Who fills it
The principal: a taxpayer, payer or collector
Given to
The tax authority responsible for the tax the returns concern
When
Before the attorney first signs a paper return for you
Signatures
Signed by hand by the principal or up to three representatives per copy
Stamp duty
Payable unless exempt; proof of payment attached (the form doesn't print the amount)
Edition
UPL-1P(1)

Who needs to fill out UPL-1P power of attorney to sign paper tax returns?

  • Taxpayers who file returns on paper and want an accountant, relative or employee to sign them.
  • Companies whose paper returns — for example for property tax or tax on means of transport — are signed by someone other than the management board.
  • Landowners and farmers whose agricultural, forest or property tax returns are signed by someone else.
  • Payers and collectors whose paper returns are signed on their behalf.
  • Anyone who wants to limit an attorney to particular returns rather than whole taxes.

When to use UPL-1P power of attorney to sign paper tax returns

  • Before the attorney signs the first paper return on your behalf.
  • When a new accountant or employee takes over signing your paper returns.
  • When you want to add taxes or returns to what an attorney may sign.
  • When an earlier power of attorney expires.

What you need before you start

  • Your NIP or PESEL — a company uses its NIP.
  • The name of the tax authority responsible for the tax, such as the head of your tax office or, for local taxes, the municipality's head.
  • Your full name (or surname and first name) and registered office or home address.
  • The attorney's NIP or PESEL, name and address for service — or, for a non-resident without a tax identifier, date of birth, identity document and issuing country.
  • Which taxes, or which returns, the attorney may sign.
  • The validity dates, and for a company the names and positions of the people signing.
  • Proof of payment of the stamp duty, or the legal basis of an exemption.

What’s on UPL-1P power of attorney to sign paper tax returns

The 2026 edition has 2 pages. FileIt asks for it in 11 parts:

  1. B.1 The principal — who grants the power of attorney (Dane identyfikacyjne podatnika, płatnika lub inkasenta)Principal (taxpayer)
  2. B.2 Principal's registered office or current home address (Adres siedziby / aktualny adres zamieszkania)Principal (taxpayer)
  3. B.3 Principal's contact details (Kontakt)Principal (taxpayer)
  4. C.1 The attorney — who will sign the returns (Dane pełnomocnika)Principal (taxpayer)
  5. C.2 Attorney's address for service (Adres do doręczeń)Principal (taxpayer)
  6. C.3 Attorney's contact details (Kontakt)Principal (taxpayer)
  7. D. How long it is valid (Okres obowiązywania pełnomocnictwa)Principal (taxpayer)
  8. E. What the attorney may sign (Oświadczenie podatnika)Principal (taxpayer)
  9. E. Who signs for the principal (Podpisy)Principal (taxpayer)
  10. F. Stamp duty (Informacja o załącznikach — opłata skarbowa)Principal (taxpayer)
  11. Certified copy by a professional attorney (items 74–76)Professional attorney

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

1 Items 1–2: identifier and copy number

Item 1 is your NIP or PESEL; the form asks you to strike out the word you don't use, and FileIt does it from the number's length. Item 2 numbers the copies only when you use more than one UPL-1P for the same power of attorney.

2 A. Tax authority (Organ podatkowy)

Item 3: the authority responsible for the tax the returns concern. For income tax or VAT that is usually the head of a tax office; for property, agricultural, forest or vehicle tax it is the municipality. If the power of attorney goes to more than one authority, footnote 2 lets you attach a list.

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

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. Phone, fax and email in B.3 are optional.

4 C. The attorney (Dane pełnomocnika)

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

5 D. Period of validity

Enter the start date in item 39. Item 40 is optional; leaving it empty grants the power of attorney indefinitely (footnote 7).

6 E. Scope and signatures (Oświadczenie)

Either tick taxes in items 41–52 — then the attorney signs all returns for those taxes — or name particular returns in items 53–60. The form says not to mix the two (footnotes 8 and 9); FileIt asks which you want and ticks the boxes beside the returns you name.

Each person granting the power of attorney gives their name, signs by hand and, for an organisation, their position. Date it in item 73.

7 Items 74–76: certified copy by a professional attorney

Only when an advocate, legal adviser or tax adviser files a copy they certified themselves: they sign the certification and give its date and place.

8 F. Stamp duty (Informacja o załącznikach)

Item 77: tick whether proof of payment is attached, or will be attached within 3 days. If the filing isn't subject to duty or is exempt, give the legal basis in item 78. Tick item 79 when the principal receives social assistance because of poverty and attaches a certificate confirming it.

Common mistakes to avoid

  • Using UPL-1P for returns filed electronically — that needs UPL-1.
  • Ticking taxes in items 41–52 and also naming returns in 53–60.
  • Sending it to the wrong authority — property and other local taxes are handled by the municipality, not the tax office.
  • Forgetting the stamp duty, or not attaching proof of payment within three days.
  • Leaving both 'NIP' and 'PESEL' unstruck in items 1 and 19.
  • A company giving a PESEL instead of its NIP, or leaving out the signatories' positions.

After you fill it out

Print the form and have each person in part E sign by hand. File it with the tax authority responsible for the tax concerned, 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.

Attach proof that the stamp duty was paid, or a certified copy — footnote 12 says within three days of the duty falling due — unless you claimed an exemption in item 78 or 79. The form doesn't print the amount, so check it before you pay.

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-1P).

Fill out UPL-1P power of attorney to sign paper tax returns online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 91 fields in all. Your answers save as you go.
  3. 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.
  4. 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-1P power of attorney to sign paper tax returns now — it’s free

UPL-1P power of attorney to sign paper tax returns: frequently asked questions

What is UPL-1P?

UPL-1P is the Polish power of attorney to sign tax returns filed on paper. You can authorise the attorney for whole taxes or only for named returns.

UPL-1 or UPL-1P — which do I need?

UPL-1 covers returns filed electronically and is exempt from stamp duty. UPL-1P covers returns filed on paper and is subject to stamp duty unless an exemption applies. If both kinds of return will be signed, you may need both.

Where do I file UPL-1P?

With the tax authority responsible for the tax the returns concern — usually a tax office for income tax and VAT, and the municipality for local taxes such as property tax. You may attach a list if it goes to several authorities.

Do I have to pay stamp duty on UPL-1P?

Yes, filing it is subject to stamp duty unless an exemption applies (footnote 12). Proof of payment must be attached within three days. The form itself doesn't state the amount.

Can I authorise only some returns?

Yes. Instead of ticking whole taxes, name up to eight returns in items 53–60, such as PIT-37 or DN-1.

Can I fill in UPL-1P online?

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

How long is the power of attorney valid?

From the date in item 39 until the date in item 40. If you leave item 40 empty, it is granted indefinitely.

Official sources

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.

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