Information and services website for entrepreneurs

Refund of stamp duty

Despite paying the stamp duty, the tax office did not settle your case, e.g. did not issue you with a certificate or permit? Or maybe you paid too much? In such cases you can apply for a refund. Find out below how you can do this.

How to handle a matter

A matter can be hadled:

  • at the office
  • by post
  • electronically
Handle online

Sprawę załatwisz przez ePUAP.

What you should know and who can benefit from the service

Refund of stamp duty

You can apply for stamp duty reimbursement when:

  • the office has not done anything despite paying the stamp duty;
  • you have not received a certificate or permit (licence) despite the payment.

Then apply for a stamp duty refund.

Overpayment of stamp duty

You can also apply for a stamp duty refund if:

  • you have paid the stamp duty to the wrong office;
  • you have paid the stamp duty in the wrong amount;
  • you have unduly paid the stamp duty.

Then apply for an acknowledgement of overpayment of stamp duty.

When should you handle the matter

Submit your application within 5 years from the end of the year in which you paid the fee.

Where you can handle the matter

The service can be handled at:

  • Municipal and Commune Offices
  • urzędy miast na prawach powiatu

Apply for stamp duty refund to the office to whose account you paid the money.

Aby dowiedzieć się gdzie zrealizować usługę, podaj dowolne miejsce.

What to do step by step

  1. Apply for stamp duty refund

The stamp duty may be refunded:

  • in cash (you will collect it at the office's cash desk);
  • by bank transfer to your account;
  • by postal order (if you file an application for stamp duty overpayment. The post office will then deduct the shipping costs).

Documents

Time limit

Submit your application within 5 years from the end of the year in which you paid the fee.

  1. The authority will check your application

If your application contains formal defects (e.g. you made a mistake in the application or did not enclose the necessary documents), the office will call you to correct the errors. You will have 7 days for corrections. If you do not correct the errors within the set deadline, your case will not be processed any further.

  1. The office will issue a decision to you, either determining the amount of the refund of the stamp duty or establishing that the tax has been overpaid.

Documents

How much will you pay

The service is free of charge

How long will you wait

Not longer than one month. The deadline may be extended to 2 months (you will be informed about it).

How can you appeal

If you are dissatisfied with the decision you have received, appeal to the local government appeals board through the authority that issued the decision to you. You have 14 days from the day you received the decision. In the appeal, you must indicate the charges against the decision, what you do not like about it and the evidence.

It is good to know

If you have paid the fee together with other persons or companies, decision on the refund will be given to everyone, but money only to the person or company indicated in the decision.

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