UPL-1 Power of Attorney — How to Fill It Out and What to Avoid in 2026

What Is UPL-1

UPL-1 is a general power of attorney form for the tax office. Once submitted, your authorized representative can act on your behalf to:

• File tax returns (PIT (personal income tax), CIT (corporate income tax), VAT (value added tax))
• Receive correspondence from the tax office
• Submit applications (for refunds, tax reliefs, or tax rulings)
• Represent you in audit and inspection proceedings
• Pay taxes from their own account (if the power of attorney covers this)

Types of Tax Powers of Attorney

Most commonly used: UPL-1 (general) and UPL-1P (electronic returns).

How to Fill It Out — Step by Step

1. Section A: Principal's details — your data (NIP (tax identification number), first name, surname / company name, address)
2. Section B: Representative's details — your accountant's or adviser's data (NIP, personal details, address)
3. Section C: Scope of authorization — all matters, VAT matters, PIT matters, audits
4. Section D: Validity period — indefinite or until a specific date
5. Signatures — yours and the representative's
6. Attachment — a copy of the representative's identity document

Stamp Duty and Deadlines

Stamp duty: PLN 17 per power of attorney (paid to the municipal office where you submit the form). UPL-1 submitted online is exempt from the fee.

Effective date: the power of attorney takes effect from the date it is filed with the tax office. Backdated start dates (e.g., "from January") are not recognized.

Submission methods:

• Online via e-Urząd Skarbowy (the electronic tax office portal) — fastest, no fee
• By post or in person — stamp duty applies
• Via ePUAP (trusted electronic platform) — using Profil Zaufany (trusted profile, a free digital identity)

Most Common Mistakes

• Missing representative's NIP — the form will be rejected
• Vague scope — "all matters" is acceptable, but "VAT matters" and "PIT matters" require separate UPL forms
• Missing signatures — yours OR the representative's = the form is invalid
• Acting without a registered UPL-1 — the representative may handle everything, but only after the UPL has been officially registered
• Outdated UPL — any change in the representative's details requires filing a UPL-1A

Frequently Asked Questions