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Legal basis

On 1 January 2007, the Act of 16 November 2006 on stamp duty has entered into force (Dz.U. No. 225, item 1635, as amended). Pursuant to Article 8(1) of the above-mentioned act, the payment of the stamp duty is made with cash at the cash-desk of the tax body or via non-cash payment to the account of that body.

The obligation to pay stamp duty for individual forms of legalising a stay emerges once an application is submitted to a voivode. The person submitting the application or power of attorney is obliged to attach a payment receipt for the stamp duty due / Ordinance of the Minister of Finance of 28 September 2007 on the payment of stamp duty (Dz.U. No. 187, item 1330).

Stamp duty covers, among others:

• award of residence permit for a fixed period - PLN 340,
• award of residence permit for EC long-term resident - PLN 640,
• decision other than the ones mentioned above to which the provisions of the Administrative Procedure Code apply - PLN 10,
• issue of a certificate - PLN 17,
• submission of a document confirming that power of attorney has been granted or an extract, excerpt or copy thereof - PLN 17,
• attestation of signature - PLN 9,

A detailed list of items covered by stamp duty, fee rates and exemption from it can be found in the Appendix to the Act of 16 November 2006 on stamp duty.

Additional information:
Obligation to pay stamp duty for:

• the issue of a certificate,
• the submission of a document confirming that power of attorney has been granted and for an extract, excerpt or copy thereof.

arises once an application for the issue of a certificate has been submitted or once a document confirming that power of attorney has been granted has been submitted, as well as for an extract, excerpt or copy thereof.

In cases in which an obligation arises to make a payment on account of stamp duty due to submission to the Head of the Office for Foreigners of an application, request, etc. (e.g. an application for the issue of a certificate, submission of a document confirming that a proxy has been appointed), stamp duty in the amount required by the law should be paid to the account:

Dzielnica Śródmieście m.st. Warszawy 

ul. Nowogrodzka 43

00-691 Warszawa

PEKAO S.A. V O. Warszawa

with annotation: "Opłata skarbowa za..." [stamp duty for...]

or at the cash-desk of the City Hall of the Capital City of Warsaw; Śródmieście District and at collectors.

Return of stamp duty

Stamp duty is returned upon request by the party when no official action has been taken (a certificate or permit has not been issued), although stamp duty has been paid (cf. Article 9 of the Act on stamp duty).