PPO-1 and PPS-1: general and specific powers of attorney in Polish tax matters

PPO-1 and PPS-1 have different scopes

PPO-1 is a general power of attorney. The official procedure describes it as authorization to act in all tax matters and in other matters within the jurisdiction of tax authorities or fiscal-control authorities. The guide to an individual’s account in the e-Tax Office describes PPO-1 as authorization to represent a taxpayer in all tax matters before tax authorities.

PPS-1 is a specific power of attorney. It covers a particular tax matter, so its scope should precisely identify the matter and the authority before which the representative is to act.

In brief:

• PPO-1 covers the general scope of tax representation described by the tax administration.
• PPS-1 covers an identified matter and authority.

This distinction is based on the official pages Tax certificates — applications and fees and Individual account in the e-Tax Office. The first page states that it was updated on 30 September 2026.

Who submits PPO-1 and how

PPO-1 must be submitted exclusively as an electronic document from a user account in the e-Tax Office. The cited procedure does not describe a paper route for submitting PPO-1.

The e-Tax Office service description states that PPO-1 may be submitted in the user’s own name. Submission on behalf of another individual or an entity that is not an individual is described for a user who is a professional representative: an advocate, attorney-at-law or tax adviser.

How PPS-1 is submitted

A specific power of attorney is submitted on form PPS-1. The official certificate procedure describes submitting PPS-1 to the taxpayer’s tax office:

• in writing; or
• as an electronic document through e-Delivery services.

A specific power of attorney is revoked using form OPS-1.

These rules concern the power of attorney. They should not be confused with the available routes for submitting the certificate application itself.

The application and representative in a certificate case

A certificate application may be submitted personally or through a representative. The official procedure provides the following submission routes:

• the e-Tax Office or the eUS mobile application, using a prepared form;
• a general letter in the e-Tax Office if the required application is not on the document list; a prepared and signed application may be attached;
• e-Delivery services;
• a paper application delivered to the tax office personally or by post.

A paper application must be signed by hand in the designated place.

If a general power of attorney has already been reported, PPO-1 does not have to be attached to the certificate application. PPS-1, however, must identify the particular matter and authority.

To whom the authority delivers the document

If the taxpayer acts without a representative, the certificate or procedural decision is delivered to the taxpayer. If the taxpayer has a general representative or has appointed a specific representative in that case, the document is delivered to that representative.

The document may be received:

• electronically, through an e-Tax Office account or at an electronic-delivery address;
• on paper, by conventional post or personal collection from the office.

The PPS-1 fee and the certificate fee are separate issues

In the section concerning a specific power of attorney, the official procedure instructs the applicant to attach confirmation of the PLN 17 stamp duty for granting the specific power of attorney.

The fee for issuing the certificate is described separately:

• an application submitted through the e-Tax Office or the eUS application — no stamp duty is charged for issuing the certificate;
• a paper application or an application submitted through e-Delivery services — PLN 21 for a certificate confirming no tax arrears or stating the amount of tax arrears;
• a paper application or an application submitted through e-Delivery services — PLN 17 for the other listed certificates, including a tax-residence certificate and a certificate of income and contributions.

The expressly stated exemption for an application submitted through the e-Tax Office or the eUS application concerns the issue of the certificate. The cited sources do not state that this rule removes the separate PLN 17 duty for granting PPS-1. They also do not establish other exceptions to that duty, so additional exemptions should not be inferred from them.

UPL-1 is a separate power of attorney

UPL-1 is not another name for PPO-1. The official e-Tax Office description presents UPL-1 separately as a power of attorney to sign declarations submitted through electronic means of communication. In the section on e-Declarations, it states that forms may be submitted on behalf of another individual or organization under UPL-1.

PPO-1 alone should therefore not be presented as automatically granting authority to sign e-Declarations. Further context on this separate function is available in the Polish-language guide UPL-1 — power of attorney to sign electronic declarations. This link is contextual; the official description remains the individual-account page for the e-Tax Office.

PPO-1 does not automatically provide every technical permission

The official e-Tax Office description distinguishes powers of attorney from other system permissions. One example is the separate read-only sharing of data from the tax settlements area. A person with that access may view and download data but may not submit documents or perform other actions.

The legal scope of authorization and the technical availability of a particular action in a specific electronic service should therefore not be treated as identical. The cited sources do not establish a rule under which PPO-1 automatically enables every function in every system.

ZUS PEL is a separate topic

The cited Ministry of Finance sources concern the tax administration, the e-Tax Office, and the PPO-1, PPS-1 and UPL-1 authorizations. They do not describe the ZUS PEL form or establish a relationship between PEL and PPO-1.

These sources therefore do not support a claim that PPO-1 replaces PEL or automatically grants permissions in ZUS services. Further context on this separate subject is available in the Polish-language guide ZUS PEL — power of attorney for handling matters with ZUS. It is contextual material, not a source for the PPO-1 and PPS-1 rules described in this article.

What these sources do not determine

The cited materials do not determine:

• which type of power of attorney is appropriate for an individual taxpayer’s particular circumstances;
• whether a particular relationship with an accountant, tax adviser, attorney-at-law or another person should be covered by PPO-1 or PPS-1;
• that PPO-1 automatically provides all technical permissions in every e-Tax Office service;
• that PPO-1 replaces UPL-1 for signing electronic declarations;
• that PPO-1 has effects in the ZUS system or replaces ZUS PEL;
• any additional exceptions to the PPS-1 fee beyond what the procedure expressly states.

This article describes the supplied procedural guidance and does not recommend any individual arrangement for legal representation.

Official sources

• Tax certificates — applications and fees
• Individual account in the e-Tax Office — services and powers of attorney