UPL-1 - power of attorney for e-declaration for an accountant at JDG in 2026 — in Poland

UPL-1 is a unilateral tax power of attorney by which the entrepreneur authorizes a specific person to electronically sign and send e-declarations on his behalf. The form is free. It can be submitted electronically to the e-Tax Office or in paper form to the relevant tax office.

If you change offices, UPL-1 is one of the rights that must be consciously granted to the new office and equally consciously withdrawn from the previous one. The broader context of the change is described in the guide how to change an accountant in 2026.

What exactly does UPL-1 do?

UPL-1 authorizes a designated natural person to perform activities related to the electronic submission of declarations on behalf of the taxpayer. In practice this means:

• signing and sending e-tax returns,
• submitting JPK_V7, VAT-UE and other electronic declarations and forms that can be signed by a proxy based on UPL-1,
• signing corrections to these declarations,
• downloading official receipts (UPO) for sent declarations.

The representative acting on UPL-1 submits and signs documents as if done by a taxpayer. The authority accepts the declaration as submitted on time provided that the power of attorney was valid at the time of shipment.

What UPL-1 DOES NOT give

This is the most common misconception about UPL-1. This form is not a general power of attorney. In particular, it does not authorize you to:

• signing summons, responses to decisions and procedural letters in enforcement and control matters (PPO-1 or PPS-1 is used for this purpose),
• appearing in a case before the Head of the Tax Office in the scope not covered by e-declarations,
• managing access to KSeF or receiving and sending invoices through KSeF - this is a separate mechanism described in the article KSeF permissions for the accountant and accounting office,
• access to e-Tax Office boxes for activities other than submitting declarations,
• having funds in a tax account, micro-account or tax refunds,
• settlements with ZUS - a separate power of attorney PEL applies there.

The UPL-1 is a narrow tool. It is used to send e-declarations on time and without any maintenance. If the office needs something more, the entrepreneur must grant an additional power of attorney or perform this activity himself.

Who can be a proxy for UPL-1

A natural person with legal capacity may be a representative. In practice, it is an accountant who keeps records, an employee of an accounting office or a trusted person in the company. The entity itself cannot be the proxy (e.g. "Biuro Rachunkowe X Sp. z o.o.") - a specific person and identification data required by the current form must be entered.

If there are several employees in the office sending declarations, each of them submits a separate UPL-1. There is no default “delegation forward” here.

How to assign UPL-1 step by step

1. Select the submission method: electronically at the e-Tax Office or on paper at the relevant tax office.
2. Enter the details of the taxpayer and specific representative required by the UPL-1 form.
3. Indicate the validity period of the power of attorney.
4. Sign the form in accordance with the company's representation rules.
5. Submit UPL-1 before the date the first declaration is signed and sent by the proxy.
6. When sending online, download the UPO. If you have a paper version, keep a copy of the confirmation of submission or proof of postage.

The office enters the data in the register of powers of attorney and does not send a separate notification about the completion of the case. Therefore, UPL-1 should not be submitted until the first JPK or declaration is sent.

How to cancel - OPL-1 form

The UPL-1 appeal is submitted on the OPL-1 form. It can be submitted to the same office in paper form or submitted electronically via e-Tax Office.

• Indicate the representative you are dismissing.
• When sending electronically, sign the OPL-1 using an approved method and download the UPO.
• In the case of the paper version, keep the confirmation of submission or sending.

In the OPL-1 form, provide the data of the revoked power of attorney in accordance with the current template. After submitting, keep the confirmation and check the list of powers of attorney in the e-Tax Office. Coordinate the date of the appeal with the sending of the last declarations and the receipt of the UPO, so as not to leave the former office with access longer than required to complete the service.

Party's liability

UPL-1 in itself does not transfer the taxpayer's statutory obligations to the accountant or determine liability for a specific error. The scope of liability of the taxpayer, the representative and the accounting office is assessed separately - according to tax regulations, fiscal penal regulations, the circumstances of the case and the concluded contract.

Therefore, it is worth keeping a copy of each sent UPL-1 and OPL-1 as well as confirmation of sending and cancellation. In the event of a dispute, this is important evidence as to when the power of attorney was granted or revoked.

UPL-1 and other tax powers of attorney

UPL-1 is one of several tax powers of attorney. Don't confuse it with:

• PPO-1 - general power of attorney to conduct matters before tax authorities; broader than UPL-1, but also does not cover the signing of all letters,
• PPS-1 - special power of attorney for a specific matter (e.g. a specific inspection or application),
• PEL - power of attorney to ZUS, completely separate register and forms,
• KSeF authorizations - granted within the KSeF system, not in the e-Tax Office.

The most common mistake is the belief that "one power of attorney for an accountant" is enough. In fact, the accountant needed to send JPK, to contact ZUS and to handle KSeF requires three separate authorizations.

The most common mistakes

1. Issuing UPL-1 instead of PPO-1 when the office must respond to requests.
2. Leaving the active UPL-1 at the former office after the end of the contract.
3. UPL-1 cancellation before the previous office sends the last JPK_V7.
4. Entering the name of the office in the UPL-1 instead of the details of a specific natural person.
5. Treating UPL-1 as access to KSeF or disposal of returns.
6. No copy of OPL-1 after revocation of the power of attorney.
7. Assuming that UPL-1 also covers ZUS (includes only e-tax declarations).

When is it worth giving UPL-1

UPL-1 makes sense when the accountant actually sends e-declarations and needs to do it on time, without constantly engaging the entrepreneur to sign. However, it does not replace other rights.

Only grant permissions that the office really needs. Agree on the cancellation date so that the previous office can send the last declaration and collect the UPO, but does not retain access after the end of service.

Sources

• Biznes.gov.pl - tax powers of attorney (UPL-1, OPL-1, PPO-1, PPS-1)
• Ministry of Finance - tax power of attorney forms

The material is of a general nature. The detailed scope and procedure for granting a power of attorney result from the provisions of the Tax Ordinance and current instructions of the e-Tax Office.