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
This procedure can be completed:
- at an office
- by post
- electronically
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
Apply for a refund of stamp duty to the office to whose account you have paid the money.
What to do step by step
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
Download:
You can submit a document as:
Oryginał
You can submit a document as:
Oryginał
Download:
You can submit a document as:
Oryginał
You can submit a document as:
Oryginał
Time limit
Submit your application within 5 years from the end of the year in which you have paid the stamp duty.
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.
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
You will receive a document as:
Oryginał
How much you will have to pay
The service is free of charge
How long you will have to 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, 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.