From this article you will learn:
Logging into e-urząd skarbowy for the purposes of the vat exemptions under the SME scheme
You will settle any matters regarding the VAT exemption under the SME special scheme only electronically through e-Urząd Skarbowy.
To use a new service please visit the website www.podatki.gov.pl and log into e-Urząd Skarbowy through login.gov.pl., where you can use one of four methods of authentication:
- trusted profile – please use login and password or electronic banking credentials;
- mObywatel application – please scan the QR code using mObywatel application;
- electronic banking – please log in through electronic banking;
- e-ID– please use a mobile application or a computer with a reader.
You will find more information on how to log in on the website podatki.gov.pl
e-Urząd Skarbowy SME banner, which will direct you to an „SME procedure” tab, will be temporarily posted on the main page of e-Urząd Skarbowy.
You may also find the „SME procedure” tab in the side menu of „Declarations” tab, “Submit e-Tax Return”, where the following forms are available:
- SME-P (a prior notification regarding the SME special scheme);
- SME-IK (a quarterly report regarding the SME special scheme);
- POE-EU (a general letter regarding the SME special scheme);
- PPS-1EU (a special power of plenipotentiary regarding the SME special scheme);
- OPS-1EU (a notification on the change, revocation or termination of a special power of plenipotentiary regarding the SME special scheme).
The listed above forms regarding the SME special scheme can be submitted by a natural person or an organization acting on their behalf while applying for or benefitting from the VAT exemption in other EU Member State.
A natural person and an organization is able to appoint a general or a special plenipotentiary for the purposes of submitting an SME-P notification and a POE-EU general letter.
A PPO-1 general power of plenipotentiary and any notification on its change, revocation or termination (OPO-1) may be submitted only electronically using the account on Tax Portal. In the future we will transfer the functionality allowing to submit a PPO-1/OPO-1 forms to e-Urząd Skarbowy.
You will find additional information regarding a PPO-1 power of plenipotentiary on the website General information (podatki.gov.pl)..
A natural person and an organization may appoint a special plenipotentiary for the SME special scheme only by using a PPS-1EU form. The change, revocation or termination of a special power of plenipotentiary will be possible by using an OPS-1EU form.
To submit an SME-IK quarterly report a natural person can appoint an plenipotentiary to sign declarations electronically using a UPL-1 form. You can submit a UPL-1 form as well as notification on change or revocation to sign declarations submitted through electronic means of communication (OPL-1) using e-Urząd Skarbowy („Powers of plenipotentiary” tab, „Submit a power of plenipotentiary”).
Additional information
- when applying for the VAT exemption in another EU Member State under the SME special scheme you need to have a tax identification number (TIN);
- to be able to submit forms regarding the SME special scheme using e-Urząd Skarbowy you will be asked to provide at least one information for notification purposes, i.e. phone number or e-mail address in e-Urząd Skarbowy. In this case a consent for electronic delivery is not required;
- it is possible to add attachments in PDF, JPEG, TIFF formats to the forms submitted under the SME special scheme. e-Urząd Skarbowy supports the newest versions of Google Chrome, Mozilla Firefox, and Microsoft Edge.
Submission of documents under the sme special scheme from an account of organisation in e-urząd skarbowy
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.
How to appoint the user of an organisation account?
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