PolandPodatki.gov.pl
Poland replaces all six tax power-of-attorney form editions
All six tax power-of-attorney forms moved to new editions (PPS-1, PPD-1, OPS-1, OPD-1, PPO-1 to version 4; OPO-1 to version 3) with substantially larger PDFs; use the new versions for filings.
By Taxxa AI OyPublished 5 October 2026
The Ministry of Finance tax portal (podatki.gov.pl) has replaced the editions of all six tax power-of-attorney forms on its “Formularze pełnomocnictwa” page, which now carries an update date of 5 October 2026 (Data aktualizacji: 5.10.2026)Podatki. Anyone granting, amending or revoking a tax power of attorney should use the new editions: the page marks them as the current (Aktualny) forms and keeps older ones only under archival forms (Formularze archiwalne).
Five forms moved from version (3) to version (4): PPS-1 (Pełnomocnictwo szczególne), PPD-1 (Pełnomocnictwo do doręczeń), OPS-1 (Zawiadomienia o zmianie/odwołaniu/wypowiedzeniu pełnomocnictwa szczególnego), OPD-1 (Zawiadomienia o zmianie/odwołaniu/wypowiedzeniu pełnomocnictwa do doręczeń) and PPO-1 (Pełnomocnictwo ogólne)Podatki. The sixth, OPO-1 (Zawiadomienie o zmianie, odwołaniu lub wypowiedzeniu pełnomocnictwa ogólnego), moved from version (2) to version (3)
Podatki. Each of the six replaced PDFs is substantially larger than before — PPS-1 grew from 192.15 kB to 342.39 kB, PPD-1 from 190.18 kB to 324.97 kB, OPS-1 from 182.03 kB to 331.92 kB, OPD-1 from 181.60 kB to 321.20 kB, PPO-1 from 210.64 kB to 322.18 kB and OPO-1 from 229.50 kB to 354.73 kB — indicating revised content rather than a cosmetic reissue.
The three form families cover the full power-of-attorney toolkit under the Ordynacja podatkowa. The general power of attorney (pełnomocnictwo ogólne, PPO-1/OPO-1) authorises action in all tax matters and other matters within tax authorities' competence, and is filed with the Head of the National Revenue Administration for entry in the Central Register of General Powers of Attorney (Centralny Rejestr Pełnomocnictw Ogólnych). The special power of attorney (pełnomocnictwo szczególne, PPS-1, with OPS-1 carrying notices of its change, revocation or termination) authorises action in a named tax matter and takes effect on notification of the tax authority. The service power of attorney (pełnomocnictwo do doręczeń, PPD-1/OPD-1) is the one a party changing address to a non-EU state, or without residence in Poland or another EU member state, must appoint where no general or special attorney is named and service is not electronic.
The practical consequence is immediate for tax advisers (doradcy podatkowi), advocates, legal counsel and accountants who file powers of attorney for clients, and for the taxpayers they act for. Powers of attorney granted on the old editions — special powers (3), general powers (3), service powers (3) — should be re-checked against the new (4)/(3) editions before filing, and any templates or office document systems that embed the old PDFs need updating to the versions now linked from the page.
The page's publication date is unchanged (15 December 2025); the UPL-1/OPL-1 family of electronic-signature authorisations is untouched. The change is confined to the six PPS/PPD/OPS/OPD/PPO/OPO editions.
Legal basis: the power-of-attorney forms PPS-1, PPD-1, OPS-1, OPD-1, PPO-1 and OPO-1 published on podatki.gov.pl under the Ordynacja podatkowa (powers of attorney, arts. 138c–138j), as updated on 5 October 2026.
Replace any saved copies of the old PPS-1, PPD-1, OPS-1, OPD-1, PPO-1 (3) and OPO-1 (2) PDFs with the new (4)/(3) editions from podatki.gov.pl before granting, amending or revoking a tax power of attorney.