The POA/ UPL1/fiscal rep agreement/OPL1 are necessary documents for the Polish VAT registration process and must be signed by the legal representative originally .


  • The Power of Attorney for Poland are substituted by the local forms PPS-1 & UPL-1.
    The PPS-1 is signed in section C, box 31.
  •  The UPL-1 is singed in Section E, box 46 (boxes 50 & 54 only apply when there are more than 2 directors listed).
  • The Fiscal Representation Agreement is only applicable for businesses established outside of the European Union. The Fiscal Representation Agreement is signed below §9, above your name, on both sides.
  • The OPL-1 is used to request the deregistration of the VAT number in Poland. If more than 1 Director is listed in the Proof of Legitimacy, at least 2 Directors are required to sign all the forms.  The OPL-1 is signed in section F, box 47 (boxes 51 & 55 only apply when there are more than 2 directors listed).