Refund of stamp duty

Have you paid too much stamp duty? Or maybe you have paid the right amount but the tax office did not complete your matter, for instance, did not issue you with a certificate or permit? In such cases you can apply for a refund. Find out below how you can apply.

How to proceed

What you should know and who can use this service

Refund of stamp duty

You can apply for a stamp duty refund when:

• the authority has not completed an activity, despite your payment of stamp duty
• you have not received a certificate or permit (e.g. licence) despite the payment

In such an event, 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 paid the stamp duty unnecessarily

In such an event, apply for an acknowledgement of stamp duty overpayment.

When you should complete this procedure

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

Where you can complete this procedure

You can complete this procedure at:

• city/town or commune (gmina) offices
• cities with poviat status

What to do step by step

1. Apply for a stamp duty refund

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

Refund of stamp duty for the power of attorney

If you are applying for a refund of stamp duty paid for the power of attorney, submit the application together with a document confirming the power of attorney has been granted and the relevant proof of payment of such stump duty.

Documents

Time limit

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

2. The authority will check your application

If your application contains any 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 them. You will have 7 days to complete this. If you fail to do so within the set deadline, your case will not be processed any further.

3. The authority will issue a decision on the amount of the stamp duty refund or acknowledging the overpayment

If the authority has accepted your application for a stamp duty refund or for acknowledgement of stamp duty overpayment as duly made, it will issue a decision on the amount to be refunded.

If the payment of stamp duty was a joint and several obligation of legal entities, or organisational entities having no legal personality, the decision on the refund will be issued to all entities jointly and severally liable for the payment, while the refund will be made to one of such entities, specified in the decision on the refund.

The stamp duty may be refunded in cash or to the bank account of the applicant.

Documents

How much you will have to pay

The service is free of charge

How long you will have to wait

How can you appeal

If you are dissatisfied with the decision you have received, you may appeal to the local government appeals board, through the authority that issued the decision you are appealing against. You need to do that within 14 days from the day you have received the decision. In the appeal, indicate the charges against the decision, state why you do not agree with it and provide evidence to support that.

Good to know

If you have paid the stamp duty together with other persons or companies, the decision on the refund will be issued to all of you, but the refund will be made only to the person or company indicated in the decision.

Refund of stamp duty for the power of attorney

If you are applying for a refund of stamp duty paid for the power of attorney, submit the application together with a document confirming the power of attorney has been granted and the relevant proof of payment of such stump duty.