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
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.
What to do step by step
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
Download:
- Wniosek o stwierdzenie nadpłaty opłaty skarbowej DOCX
- Wniosek o stwierdzenie nadpłaty opłaty skarbowej PDF
- Wniosek o zwrot opłaty skarbowej DOCX
- Wniosek o zwrot opłaty skarbowej PDF
You can submit a document as:
OryginałYou can submit a document as:
OryginałDownload:
You can submit a document as:
OryginałHow to obtain a document
Ustanawiam pełnomocnika w sprawach administracyjnychYou can submit a document as:
OryginałTime limit
Submit your application within 5 years from the end of the year in which you paid the fee.
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.
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
You will receive a document as:
OryginałHow 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.