Associate a representative with the company

Check the description of the service you will be using to see if you need to associate with a company to represent the company on PUESC and act on its behalf. If so, associate with the company by selecting the appropriate authorisation for the service you will be using in the WPE0001 Registration update of company representation [SZPROT] application form. You will find the name of the authorization in the description of this service.

After association, you will be able on behalf of the company to:

  • make customs declarations,
  • send INTRASTAT declarations,
  • send messages confirming receipt of excise goods,
  • send applications for excise bands,
  • send applications for issuing excise tax certificates for cars,
  • pay dues online,
  • send, update, supplement or confirm declarations in the road and rail freight transport monitoring system,
  • manage matters and documents,
  • check connections with its employees/proxies and other companies representing it,
  • submit CBAM reports.

Check, if you need authorisation to connect a representative to a company and how to provide it.

Check the Authorisations on PUESC and their visibility when connecting a representative to a company.

Note! To submit tax returns on PUESC on behalf of a company:

Note! Links in the Step by step service section open in new browser windows.

To link yourself or another person to a company, prepare:

Remember – you must sign the application in the manner specified in STEP 2.

Remember that all extended authorisations and authorizations to systems that you select in the WPE0001 application form on PUESC must be entered directly into your authorisation. Details can be found in the section What you should know.

PRELIMINARY STEP

  1. Create an account on PUESC – if you haven't done so yet.
    Note! Select "EXTENDED SCOPE OF AUTHORISATIONS".
    Sign the registration application.
    If you send an unsigned application, you will have to confirm your identity in person.
  2. Register your company - if it is not registered.

You can check if the company is registered on PUESC - use the entity search engine provided in the service Check if the company is registered.
If the details of a company already registered on PUESC are out of date, use the service Change company details to PUESC.

If the company is not registered check how to do it in the service Register your company details on PUESC.

Note! The authorisation on the application form WPE0001 Registration update of company representation [SZPROT] will be visible only if the company is registered on PUESC in the area of activity appropriate for the given authorisation - see description Authorisations to the PUESC portal. 
trona otwiera się w nowym oknie

Register your company - if it is not registered. Check how to do it in the service Register your company details on PUESC.Register your company - if it is not registered. Check how to do it in the service Register your company details on PUESC.

STEP 0

Log in to PUESC.

STEP 1

Find the authorisation and fill out the application form WPE0001 Registration update of company representation [SZPROT]

  1. Find it in the service description, which you will use, what rights for representation are required. You will usually find them in the Step by step service section in the PRELIMINARY STEP.
  2. Select the application form on PUESC WPE0001 Registration update of company representation [SZPROT].
  3. Fill out the form fields. Use the hints assigned to some fields - you can find them by clicking the "i" icon. Fields marked with red asterisks are required.

NOTE! Check additional information::

  1. Select the Finish button and create the document.
    If at the end of the application, information about errors is displayed in a red frame, correct the data in the indicated fields and generate the document again.

STEP 2

Sign the application

In the tab
My desktop | Documents to send
select and sign the application.

You can sign the application in one of three ways:

  1. with a qualified signature,
  2. with a trusted signature submitted using a trusted profile,
  3. with an advanced electronic signature verified using a customs certificate.

STEP 3

Submit a request

In the tab
My desktop | Documents to send
select and submit the request.

STEP 4

Check if you have received an Official Confirmation of Receipt (UPO)

  1. In the tab
    My desktop | Documents
    check if you have received an Official Confirmation of Receipt with acceptance for processing.
    UPO confirms that you have submitted the form electronically.
  2. Until we process your application, the case in the tab
    My desktop | Cases
    will have the status "in progress".

STEP 5

Check if you have received confirmation of registration of representation in SISC

In the tab
My desktop | Documents
find the document "Confirmation of registration of representation in SISC" or "Information on the need to supplement deficiencies" and read its content.

To do this, select it and choose the "Document Preview" option.

NOTE!
If you have received a document called: "Information on the need to supplement deficiencies", read its content and provide the missing documents.

Please note that all extended authorisations and system authorisations that you select/indicate on the WPE0001 application form on PUESC must be explicitly included in your power of attorney.

NOTE!

In specific cases, the following authorisations require additional conditions:

  • Certification of a copy of the power of attorney – the represented company must hold the status of an Authorised Economic Operator (AEO) or the authorisation to use customs simplifications, and the authorisation must explicitly follow from the content of the power of attorney. For details, see the section How to authenticate a copy of the power of attorney.
  • Handling Binding Tariff Information service – this authorisation is available to the representative of a natural person only if the representative is:
    • the owner/person authorised to represent the company independently, or
    • an employee, as stated explicitly in the power of attorney, or
    • a representative holding EORI number.

In the case of national and EU companies, the authorisation is available to the representative of the entity only if it has been granted in a direct power of attorney.

  • Online payments for tax liabilities recorded in ZEFIR2 – provide power of attorney in accordance with the requirements described in the service description Pay liabilities via e-Payments,
  • Online payments for customs duties and import taxes as well as non-tax liabilities recorded in ZEFIR2 – provide power of attorney in accordance with the requirements described in the service description Pay liabilities via e-Payments.

You do not need a power of attorney if you are a person:

  1. authorised to represent the company by law (e.g. owner of a sole proprietorship, independent proxy, CEO or board member authorised for sole representation as registered in the National Court Register),
  2. authorised for sole representation, but this cannot be verified in public registers - attach such document to the ATTACHMENTS tab,
  3. a partner in a civil law partnership authorised to represent the company independently and this is confirmed by the partnership agreement. On the REPRESENTATIVE (NATURAL PERSON) tab, select the form of representation: Owner/Person authorised for sole representation. Attach a scan of the civil law partnership agreement on the ATTACHMENTS tab.

In all other cases, the power of attorney is required.

If the principal is:

  1. a foreign company – attach the registration documents and their working translation (into Polish) on the ATTACHMENTS tab,
  2. a civil law partnership – attach the civil law partnership agreement on the ATTACHMENTS tab,
  3. an entity whose representation cannot be verified in public registers – attach the document establishing the representation rules on the ATTACHMENTS tab.

If you are an employee of the company and you selected this form of representation in the application form, remember to include this information in the power of attorney.

You can send the documents to the case officer’s e-mail address or via the form DDS0001 Document for the case – registration on PUESC [SZPROT] form (you will find the email address and case number in the UPO).

Authorisation: Granting Substitution under the Power of Attorney

If you have this authorisation registered in PUESC, you can transfer your registered authorisations for the company you represent to another person (employee). In this case, you do not need to provide the original power of attorney granted to that other person (employee). This applies only to authorisations in the area of CUSTOMS (EORI) or INTRASTAT – check what these authorisations are, with the exception of:

  • online payments for customs duties, import taxes and non-tax liabilities recorded in ZEFIR2 (authorisation no. 10),
  • online payments for tax liabilities recorded in ZEFIR2 (authorisation no. 11),
  • submitting applications related to excise duty (authorisation no. 14).

To obtain these authorisations, you must provide the original power of attorney.

Please note that the power of attorney must include:

  • entity details (company name, NIP or ID SISC or EORI number),
  • representative details (company name, NIP or SISC ID or EORI number, or in the case of a natural person full name, PESEL or SISC ID),
  • scope of the power of attorney – the authorisations you selected in the application must be explicitly stated in the power of attorney. Remember the exceptions indicated in What You Should Know,
  • date of issuance,
  • validity period,
  • type of representation (only for customs powers of attorney),
  • form of representation (employee or proxy),
  • signature of the principal.

Authorisation in electronic form (signed electronically by the principal)

If you have an authorisation in electronic form and the principal has a registered office address in Poland and you submit it via PUESC – pay the stamp duty to the bank account of the tax authority competent for the principal's registered office address.

If you have an authorisation in electronic form and the principal does not have a registered office address in Poland and you submit it via PUESC – pay the stamp duty to the bank account of the Warsaw City Hall.

If you have an authorisation in electronic form and you submit it outside PUESC (e.g. to the e-mail address of the person handling the case) – pay the stamp duty to the bank account of the tax authority competent for the place of submission of the document, i.e. Poznań City Hall, PKO BP S.A. No. 94 1020 4027 0000 1602 1262 0763.

Authorisation in a form other than electronic

If you have an authorisation in a form other than electronic (e.g. physically signed by the principal) - pay the stamp duty to the bank account of the tax authority competent for the place of submission of the document, i.e. Poznań City Hall, PKO BP S.A. No. 94 1020 4027 0000 1602 1262 0763.

Electronically authenticated copy of the power of attorney

If you are electronically authenticating a power of attorney that you originally have in paper form - pay the stamp duty to the bank account of Poznań City Hall, PKO BP S.A. No. 94 1020 4027 0000 1602 1262 0763.

Remember! Submit the authorisation along with proof of payment of the stamp duty.

If you have received authorisation to represent the company on PUESC, submit it in original to the Central Registration Department at the Revenue Administration Office in Poznań.

The content of the authorisation must indicate the scope of your authorizations.

Authorisation in electronic form

If you have an authorization in electronic form and you have paid the stamp duty to the bank account of the tax authority competent for the principal's registered office address or to the bank account of the Warsaw City Hall - submit the authorization via PUESC as an attachment (on the ADDITIONAL INFORMATION tab) directly in the submitted application.

If you have an authorisation in electronic form and you have paid the stamp duty to the account of the Poznań City Hall - send it to the e-mail address of the person handling the case. The e-mail address can be found in the UPO.

Authorisation in a form other than electronic

If you have a paper authorisation, then

  • submit the documents to the customs office or customs and tax office
    or
  • send the documents by traditional mail to the following address:
    Izba Administracji Skarbowej w Poznaniu
    Wydział Centralna Rejestracja
    ul. Smoluchowskiego 1
    60-179 Poznań

Electronically certified copy of the power of attorney by the authorised person

If you have electronically certified a copy of the power of attorney, submit it:

  • via PUESC as an attachment (on the ADDITIONAL INFORMATION tab) directly in the submitted application
    or
  • to the e-mail address of the person handling the case or via the DDS0001 form Document for the case – registration on PUESC [SZPROT] (e-mail address and case number can be found in the UPO).

If you have already submitted authorization, please write about it on the ADDITIONAL INFORMATION tab.

Please note that you can certify the original paper power of attorney that you want to send electronically to the National Revenue Administration via the Electronic Tax and Customs Services Platform (PUESC).

Who is eligible for this facilitation

To take advantage of this facilitation, you must meet all of the following conditions:

  • receive a power of attorney from a business that holds AEO status or  an authorisation for customs simplifications within the meaning of customs regulations,
  • the power of attorney must explicitly state the right to certify a copy of the power of attorney,
  • submit form WPE0001 – Registration/Update of Company Representation [SZPROT] and register the extended authorisation Certification of a copy of a power of attorney.

After registering the extended authorisation, you may certify the copy.

Important: If you have the extended authorisation Certification of a copy of a power of attorney granted by an entity holding AEO status or authorisation for customs simplifications, you may:

  • certify any power of attorney issued by that entity,
  • certify any power of attorney granted to that entity by another entity.

How to Certify a Power of Attorney

To do so:

  • first scan the original paper power of attorney and proof of stamp duty payment (if required) into a single PDF file,

NOTE: A scan means an electronic reproduction of the original paper document.

  • then sign the file with a qualified signature, trusted profile or an advanced electronic signature verified by a customs certificate, and attach it to the application submitted via PUESC.

Remember! If you have the power of attorney to act as both an indirect and direct representative, prepare two sets of files in PDF format (one set for indirect representation, the other one for direct representation).

If the power of attorney is issued for more than one representative, the set of scanned documents should include the power of attorney together with confirmation of payment with the stamp duty, corresponding to the number of legal relationships indicated in the power of attorney.

 

WPE0001 Registration/Update of Entity Representation [SZPROT]

Application form for linking a new representative (natural person or entity) with a company on PUESC, or for removing or changing the scope of an existing link

The service is free of charge.

If you are a proxy, you must pay stamp duty for submitting the power of attorney. Read more in the section How to submit the power of attorney.

Emergencies are situations where the service is unavailable, in particular due to failures or scheduled maintenance.

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Publication information

Last update: 12.03.2026 14:14
First publication: 25.06.2021 15:23