The forms listed for the SME special procedure may be submitted – on their own behalf – by any natural person or organisation applying for or benefiting from VAT exemption in another EU Member State.

To submit an SME-P notification and a POE-EU general letter, both natural persons and organisations may appoint a general attorney or special attorney.

A general power of attorney (and notification of its change, revocation or termination) may only be submitted to the e-Tax Office electronically.

Additional information on the PPO-1 power of attorney can be found on the Basic Information page at podatki.gov.pl

When appointing a special attorney for the SME special procedure, natural persons and organisations may only use the PPS-1EU form provided. The OPS-1EU form can be used to change, revoke or terminate a special power of attorney for the SME special procedure.

To submit quarterly SME-IK information, a natural person may appoint an attorney to sign the declaration electronically using the UPL-1 form. The e-Tax Office service (tab: "Powers of attorney", "Submit a power of attorney") allows you to submit a UPL-1 power of attorney, as well as the OPL-1 notification of a change or revocation of a power of attorney to sign declarations submitted electronically.

Additional information

An organisation which appoints user of organisation account (UOA) will be able to submit the SME-P, SME-IK, POE-EU, PPS-1EU and OPS-1EU forms from the account of organisation in e-Urząd Skarbowy.

An organisation can submit an application to the Head of Tax Office competent for business registration and identification of taxable persons (application template is available here: (click here). User of organisation account who has access to the organisation account in e-Urząd Skarbowy can use all services made available on the organisation account, including those regarding the SME special scheme.

User of organisation account, after logging into their own account in e-Urząd Skarbowy through login.gov.pl, switches to the account of organisation in the upper right corner (using a „switch account” functionality). Thereby all activities undertaken by the user on the organisation account are considered as activities undertaken by this organisation.

You will find additional information regarding the use of organisation account in e-Urząd Skarbowy on the website