Pursuant to the provisions of the Act of 9 September 2000 on Stamp Duty (Journal of Laws of 2004, No. 253, item 2532 with later amendments), a stamp duty shall be paid in particular in case of:

• notification of a personal data filing system to registration - in the amount of PLN 5 per application and 50 grosz per appendix,
• notification of change of information contained in the notification - in the amount of PLN 5 per application and 50 grosz per appendix,
• application for certificate of registration of data filing system - in the amount of PLN 5,
• certificate issued at the request of data controller - in the amount of PLN 11,
• power of attorney granted in the proceedings before the Inspector General for Personal Data Protection - in the amount of PLN 15,
• complaint - in the amount of PLN 5 per complaint and 50 grosz per appendix.

Under Art. 8 of the Act on Stamp Duty the obligation to pay a stamp duty shall not apply among others to:

• budgetary units,
• territorial self-government units,
• public benefit institutions.

Pursuant to the provisions of the Regulation by the Minister of Finance of 5 December 2000 as regards the way of collection, payment and return of the stamp duty and the way of keeping a register of the stamp duty (Journal of Laws No. 110, item 1176 with later amendments) the subject paying the stamp duty shall be obliged to enclose fiscal stamps or receipt of cash or cashless payment of stamp duty. The payment receipt may have an electronic form, provided that it includes the data identifying the payer, including tax identification number, bank account number of the competent (City) Municipality Office, purpose and date of payment, and provided that it has a safe electronic signature put by the authorised employee of the bank or other financial institution executing payment orders.

Stamp duty shall be paid into the following bank account:

Pursuant to Art. 261 § 4 point 3 of the Code of Administrative Procedure in connection with Art. 3 of the Act on Stamp Duty a person residing abroad shall be exempted from payment of the stamp duty.