OPO-1 in e-US: revoking, terminating or amending PPO-1

Powers of attorney

What is OPO-1 used for?

An OPO-1 notice in e-Urząd Skarbowy (e-US) allows a general power of attorney, PPO-1, to be revoked, terminated or amended. The source gives updating the representative’s or principal’s details as an example of an amendment.

Submitting OPO-1 through e-US is possible only for a user who holds an active PPO-1 general power of attorney. This condition applies both to submissions on your own behalf and to submissions on behalf of another person or entity.

On your own behalf or someone else’s?

Two cases must be distinguished:

• On your own behalf — e-US allows you to submit OPO-1, provided that you hold an active PPO-1.
• On behalf of another individual or an entity that is not a natural person — the user must be a professional representative: an advocate (adwokat), legal adviser (radca prawny) or tax adviser (doradca podatkowy). In this case too, submitting OPO-1 through e-US is possible only for a user who holds an active PPO-1.

The description above is based on the “Pełnomocnictwa” (Powers of attorney) section of Individual account in e-Urząd Skarbowy — podatki.gov.pl.

Optional organizational checklist

Before preparing the notice, you may find it helpful to check:

• whether the intended action concerns a PPO-1 general power of attorney;
• whether you intend to revoke, terminate or amend it, for example by updating the representative’s or principal’s details;
• whether you are submitting the notice on your own behalf or as a professional representative on behalf of another individual or an entity that is not a natural person;
• whether you hold an active PPO-1.

This checklist is only an organizational recommendation, not an additional obligation. It does not replace the conditions for using OPO-1 through e-US described above.

Limits of this description

This article concerns OPO-1 only. It is not a guide to granting PPO-1 or PPS-1, viewing lists of active authorizations or changing accountants. It does not cover revoking UPL-1, ZUS PEL or KSeF permissions, or removing read-only access to tax settlement data. It should not be used to assume that other access rights will automatically be lost or that submitting the notice guarantees a particular outcome.