Where and how do I pay stamp duty?
Stamp duty stamps were abolished with effect from 1st January 2007. Currently, stamp duty can only be paid by either a cash or non-cash payment, made at the relevant city, town or commune offices, or by bank transfer.
Stamp duty at the Kalisz Archive
The payment of stamp duty is compulsory for the issue of certificates and authenticated copies, duplicates, and extracts from documents held in the collection, as stipulated in the Act of 16th November 2006 (Dz. U. [Journal of Laws] 225, No , item 1635) and the Minister of Finance's Directive of 21st December 2006 (Dz. U. [Journal of Laws] 2006, No 246, item 1804). The client should make the stamp duty payment at the cashier's office of the relevant taxation authority, such as the city/town president, the mayor or the head of the commune; alternatively a bank transfer may be made to that authority's bank account.
In the case of the State Archive in Kalisz, stamp duty payments should be made by bank transfer to the Kalisz City Office bank account. Stamp duty collected on transactions carried out by the Archive form a part of the City of Kalisz's revenue and not that of the Archive.
Bank account number:
IBAN: PL 45 1140 1993 0000 5502 3500 1007 BREXPLPW
Kod SWIFT: BREXPLPW
Payment may also be made at:
- The Cashier of the City Office of Kalisz, Główny Rynek 20
- The Cashier of the City Office of Kalisz, ul. Kościuszki 1a
- The Registry Office in Kalisz, ul. Kościuszki 1a
Stamp duty is not collected for requests or any accompanying attachments. The client should make payment of the stamp duty immediately after his or her request has been carried out, or once an application for an official action, or a request for the issue of a certificate has been lodged.
Stamp duty will be refunded, on request of the person concerned, in a case where, despite its having been paid, there is either a failure to carry out the given official action, or a failure to issue the certificate in question.
Sample stamp duty rates
- Certificate issued by a state archive - 17.00 PLN
- Authentication of duplicates, extracts from documents or copies (per page commenced) - 5.00 PLN
- Documents confirming the appointment of a power of attorney, and duplicates (extracts) thereof - 17.00 PLN
Selected exemptions from stamp duty
Stamp duty does not apply to official actions, or to the issue of certificates and permits (licences, concessions), neither does it apply when either a document confirming the granting of a power of attorney or proxy, or a duplicate, extract or copy of the same, is presented, in cases concerning:
- alimony, care, guardianship and adoption;
- social insurance; health insurance; structural pensions for farmers; special benefits for conscripts currently serving, for those doing substitute military service, and for their families; special benefits for the disabled and for those enjoying veteran status and social benefits; matters being dealt with on the basis of the regulations on social assistance and the regulations on social employment;
- the election of the President of the Republic of Poland; elections to the Sejm, the Senate, the European Parliament and self-governing local and regional bodies; referenda;
- universal national defence requirement, with the exception of a decision consenting to a Polish citizen's serving in foreign armed forces or foreign military organisations;
- employment; remuneration for work;
- education; training; education undertaken outside of school; health protection;
- acquiring Polish citizenship by way of repatriation, and confirmation that Polish citizenship acquired in that way is held;
- the granting of refugee status; the granting of political asylum; consent for a tolerated stay; cases of temporary protection;
- compensation, in the sense of the Act of 8th July 2005 on the realisation of the right to compensation for property left beyond the present borders of the Polish State (Dz. U. [Journal of Laws] No. 169, item 1418, and 2006 No. 195, item 1437).
Entities exempt from stamp duty
- The entities exempt from stamp duty include, among others:
- contingent upon reciprocity, foreign states, their diplomatic representatives, consular offices and armed forces, and international organisations and institutions, their branches and representatives, availing themselves of the given service on the basis of the law, agreements, or commonly acknowledged international customs of privilege and immunity, as well as their staff members and other persons equivalent to them, should they not be Polish citizens and not be domiciled in the Republic of Poland;
- budgetary entities (organisational units from the public finance sector, covering their expenditure directly from the budget);
- local and regional self-governing authority entities.
Exemption from stamp duty on the grounds of poverty
On presentation of a document certifying that they are in receipt of social assistance on the grounds of poverty, people who apply, or submit applications, for an official action to be carried out, or for the issue of a certificate or permit (licence, concession), or who produce either a document confirming the granting a power of attorney or proxy, or a duplicate, extract or copy thereof, will be exempt from treasury fee payments.
Exemption from stamp duty on the grounds of a power of attorney
Apart from the general cases listed above, exemptions from stamp duty include, among others, the following:
- a document confirming the granting of a power of attorney, as well as a duplicate, extract or copy thereof, notarised or authenticated by an authorised body and authorising the collection of documents;
- a power of attorney granted to a spouse, in the ascending line (parents, grandparents, etc.), in the descending line (children, grandchildren, etc.), or siblings.
Stamp duty refunds
If a certificate is not issued, despite payment of the stamp duty having been made, the fee is refundable. Stamp duty refunds are made on the basis of an application, which should be submitted to the president of the City of Kalisz.
Legal basis
- The Act of 14th June 1960 on the Code of Administrative Procedure (consolidated text, Dz. U. [Journal of Laws], 2000, No. 98, item 1071);
- The Act of 14th June 2006 on Stamp Duty (Dz. U. [Journal of Laws] No. 225, item 1635);
- The Minister of Finance's Directive of 21st December 2006 on matters of recording the payment of stamp duty and the procedure for its refunding (Dz. U. [Journal of Laws] No. 246, item 1804).
