Strona główna - Naczelny Sąd Administracyjny

Entry fee regulation

Regulation of the Council of Ministers of December 16, 2003 on the amount and rules for applying court fees in administrative court proceedings (consolidated text: Journal of Laws of 2021, item 535).

Pursuant to Article 233 of the Act of August 30, 2002, The Law on proceedings before administrative courts (consolidated text: Journal of Laws of 2024, item 935), the following provisions are included:

§ 1. The fee is proportional to the amount of the access fee to which the appeal relates and amounts to:
1) up to PLN 10,000 – 4% of the value of the subject of the appeal, but not less than PLN 100;
2) over PLN 10,000 and up to PLN 50,000 – 3% of the value of the subject of the appeal, but not less than PLN 400;
3) over PLN 50,000 to PLN 100,000 - 2% of the value of the subject of the appeal, but not less than PLN 1,500;
4) over PLN 100,000 - 1% of the value of the subject of the appeal, but not less than PLN 2,000 and not more than PLN 100,000.

§ 2.
1. The fixed entry fee, regardless of the subject of the appealed act or action, is:
1) complaints against decisions issued in administrative, enforcement, and security proceedings - PLN 100;
2) complaints against acts or actions within the scope of public administration concerning powers or obligations arising from legal provisions - PLN 200;
3) complaints against acts of local law issued by local government authorities and local government administration bodies - PLN 300;
4) complaints against acts of local government authorities and their associations, other than acts of local law, issued in matters of public administration - PLN 300;
5) complaints against acts of supervision over the activities of local government authorities - PLN 300;
6) complaints against inaction by public administration bodies - PLN 100;
6a) objections to decisions - PLN 100;
7) appeals against decisions of provincial administrative courts - PLN 100.

2. The fixed entry fee for complaints regarding concessions, permits or business licenses in the following areas:
1) construction and operation of toll motorways and expressways - PLN 10,000;
2) energy - PLN 10,000;
3) air, rail, and maritime transport - PLN 10,000;
4) radio and television broadcasting - PLN 10,000;
5) public trading in securities - PLN 10,000;
6) banking activities - PLN 10,000;
7) direct insurance and reinsurance - PLN 10,000;

3. The fixed entry fee for complaints not covered by the proportional entry fee is:
1) construction and architecture - PLN 500;
2) spatial development - PLN 500;
3) environmental and nature protection - PLN 200;
4) water management - PLN 300;
5) real estate - PLN 200;
6) agriculture and forestry - PLN 200;
7) population records and identity cards - PLN 100;
8) foreigners, passports, and visas - PLN 300;
9) civil status and citizenship certificates - PLN 100;
10) veterans - PLN 100;
11) industrial property - PLN 1,000;
12) tax liabilities - PLN 500;
13) customs law - PLN 500.

4. The fixed  entry fee for complaints concerning the right to practice a specific profession, activity, or occupation, regardless of their type and nature, is PLN 200.
5. The fixed entry fee for complaints concerning resolutions or decisions issued pursuant to the procedure for reopening administrative proceedings, for determining the invalidity, revocation, amendment, or expiration of an act, regardless of the subject matter, is PLN 200.
6. In complaints not listed in paragraphs 1-5, the fixed entry fee is PLN 200.
§ 3. The fixed entry fee for a cassation appeal and for a complaint to reopen proceedings is half of the entry fee for a complaint or an objection to a decision, but not less than PLN 100.
§ 4. The fixed entry fee for a motion to initiate proceedings, regardless of the subject matter, is PLN 100.
§ 5.
1. When paying the fee – either in cash at the cashier's office of the relevant administrative court or to the bank account of that court – the payment purpose, the type of document for which the fee is payable and the court case reference number must be indicated.
2. (expired).
§ 6. This regulation enters into force on January 1, 2004.

Office fees

Regulation of the Council of Ministers of June 3, 2019 on the amount of court fees charged in court cases (Journal of Laws of 2019, item 1090).

Pursuant to Article 236 of the Act of August 30, 2002 - The Law The Law on proceedings before administrative courts (consolidated text: Journal of Laws of 2021, item 535), it is hereby ordered that:
§ 1. 1. For each page of a copy, certificate, extract, or other document issued upon request based on the administrative court case file and for determining the validity of the official fee, a fee of PLN 10 shall be charged.
2. For copies and printouts of documents from administrative court case files issued upon request, an official fee of PLN 2 shall be charged per page of the copy or printout.
3. For printouts of documents and attachments submitted in electronic form, a filing fee of PLN 0.50 per page of a black-and-white printout in a 210 mm x 297 mm (A4) format and PLN 1 per page of a color printout in a 210 mm x 297 mm (A4) format is charged.
4. For printouts of documents and attachments referred to in paragraph 3 in the following formats:
1) 297 mm x 420 mm (A3) a fee of twice the fee referred to in paragraph 3 is charged;
2) 420 mm x 594 mm (A2) a fee of four times the fee referred to in paragraph 3 is charged;
3) 594 mm x 841 mm (A1) a fee of eight times the fee referred to in paragraph 3 is charged;
4) 841 mm x 1189 mm (A0) a fee of sixteen times the fee referred to in paragraph 3 shall be charged.
5. For printouts of documents and attachments referred to in paragraph 3 in larger formats than those provided for in paragraph 4, the printing fee is PLN 60/m².
6. If a document, copy, or printout thereof can be released after removing personal data or other legally protected confidential information, the office fee is charged in the amount of:
1) PLN 15 per page of the document referred to in paragraph 1;
2) PLN 3 per page of the copy or printout referred to in paragraph 2;
3) the fee referred to in paragraphs 3-5, increased by 50%, for printouts of documents and attachments submitted in electronic form.
7. Each started page is counted as a full page.
8. If the document referred to in paragraph 1 is written in a foreign language or contains a table, a double office fee shall be charged.

§ 2. The office fee for a copy of a judgment with justification, served as a result of a request for a justification of the judgment, filed within seven days of the announcement of the judgment or the service of a copy of the judgment's conclusion, shall be PLN 100.

§ 3. The office fee for copies, excerpts, copies, and printouts, as well as certificates and other documents issued based on files collected and maintained by the court outside the case files, shall be charged accordingly at the rate specified in § 1.

§ 4. This Regulation shall enter into force on the day following the date of its announcement.

The procedure for writing off unpaid debts

Regulation of the Council of Ministers of December 16, 2003 on the detailed principles and procedures for the cancellation, deferral, and instalment payment, as well as the revocation of deferral or instalment payment of unpaid court debts adjudicated in administrative court proceedings (Journal of Laws of 2003, No. 221, item 2194).

Pursuant to Article 229 § 2 of the Act of August 30, 2002 - The Code of Administrative Court Procedure (Journal of Laws No. 153, item 1270), the following is hereby ordered:

§ 1. This regulation applies to amounts due for unpaid court costs and fines imposed in administrative court proceedings, with the exception of the fine referred to in Article 154 § 1 of the Act of 30 August 2002 - The Code of Administrative Court Procedure, hereinafter referred to as "court dues."

§ 2. 
1. Court dues may be written off ex officio or at the debtor's request.
2. Deferral of payment or instalment payment of court dues may be granted at the debtor's request.
3. The period of deferral of payment or instalment payment of court dues may not exceed three years.

§ 3. Court debts may be written off at the debtor’s request in part or in full if the debtor proves that due to his family situation, financial situation and income he is unable to pay them, and the recovery of the debt by enforcement would result in an excessive financial burden or other serious consequences for the debtor or his family.

§ 4. Court debts may be ex officio waived in part or in full if:
enforcement proves ineffective and resuming it would be pointless;
initiating enforcement proves impossible or would be pointless due to the finding that the amount obtained from enforcement would not cover the enforcement costs.

§ 5. 
1. Payment of court debts may be deferred or arranged by installments if their immediate collection would involve disproportionate difficulties or would result in an excessive financial burden on the debtor or other serious consequences.
2. The arrangement of installments or deferral of payment may be revoked if it is determined that payment of court debts can be made at an earlier date, as well as if any installment is not paid on time.

§ 6. 
1. The authority authorized to decide on the remission, instalment payment, or deferment of payment of court fees is the president of the provincial administrative court that ruled on the case in the first instance.
2. The president of the court referred to in paragraph 1 is also competent to decide on the revocation of instalment payment or deferment of court fees.
3. The decisions referred to in paragraphs 1 and 2 shall be made in the form of an order.
4. Orders may be repealed or amended by the president of the court who issued them if the circumstances of the case change.
5. The president of the court may authorize the vice president of the court, the presiding judge of a division, or another judge to issue orders.

§ 7. 
1. Applications for remission, instalment payment, or deferment of payment of court fees shall be submitted to the president of the court referred to in § 6, paragraph 1, or to the administrative director of that court.
2. The application should include a declaration by the debtor, including detailed information on their assets and income, and if the application is filed by a natural person, also on their family status, the income of the spouse in joint property with the debtor, and any other circumstances justifying the application.
3. If the debtor's declaration contained in the application proves insufficient to assess their actual payment capacity and family status, or raises doubts, the debtor shall, upon request, submit, within the specified timeframe, a supplementary declaration or submit source documents concerning their assets, income, or family status, as well as any other documents that the requesting authority deems necessary in the given case.
4. The documents referred to in paragraph 3 may include, in particular, copies of tax returns, information on real estate and buildings, information on land, bank statements or lists, including foreign currency accounts and deposits, extracts from official registers, copies of current balance sheets, copies of alimony awards, certificates of salaries, awards, fees, pensions and annuities, social security benefits, social assistance or unemployment benefits, and other receivables and benefits received, as well as financial encumbrances and liabilities. In the case of natural persons, additional information or copies of background and family interviews conducted by social welfare centers. 5. The order to issue the summons referred to in paragraph 3 shall be issued by the president or administrative director of the competent court.

§ 8. If conditions exist that warrant initiating proceedings to revoke the instalment payment arrangement or deferral of court fees, or to ex officio waive court fees, the administrative director of the court shall submit a motion in this regard, along with his or her position, to the president of the court.

§ 9. This regulation enters into force on 1 January 2004.

Rules for paying stamp duties

Pursuant to the provisions of the Act of 16 November 2006 on Stamp Duty (consolidated text: Journal of Laws of 2018, item 1044), stamp duty applies to the submission of a document confirming the granting of a power of attorney or power of attorney or a copy thereof, extract or duplicate thereof, in court proceedings. This regulation also applies to cases heard by administrative courts, including the Supreme Administrative Court.
The submission of a power of attorney or a copy thereof, extract or duplicate thereof, entails the obligation to pay a stamp duty of PLN 17.
Stamp duty payments can only be made in cash at the tax authority's cashier's office or cashless to the account of that authority. 
The authority responsible for stamp duty on power of attorney (procuration) submitted before the Regional Administrative Court in Warsaw and the Supreme Administrative Court is the President of the Capital City of Warsaw. 
Stamp duty can be paid:
Cash at the cash desk of the Warsaw City Hall, Budget and Accounting Department for the Śródmieście District (Urząd m. st. Warszawy, Wydział Budżetowo Księgowy dla Dzielnicy Śródmieście)
address: 43 Nowogrodzka St., 00-691 Warszawa

By bank transfer to the account: Warsaw City Hall, Taxpayer Service Center (Urząd Miasta Stołecznego Warszawy, Centrum Obsługi Podatnika)
account number: 21 1030 1508 0000 0005 5000 0070
with the note (stamp duty for).

Persons paying stamp duty from outside Poland should use the following form:
Name: Śródmieście District of the Capital City of Warsaw, ul. Nowogrodzka 43, 00-691 Warsaw
SWIFT CODE: CITIPLPX
IBAN: IBAN(space)PL60 1030 1508 0000 0005 5001 0038

Exemptions from the fee
budgetary units
local government units
individuals who, when submitting a document provide a certificate of receipt of social assistance benefits due to poverty
individuals who submitting a document confirming authorizing only the collection of documents
individuals who submitting a power of attorney granted to a spouse, descendant, ascendant or sibling
subject to reciprocity, foreign states, their diplomatic missions, consular offices and armed forces, international organizations and institutions, their branches and representative offices, as well as members of their staff and other persons equivalent to them, if they are not Polish citizens and do not have permanent residence in the territory of the Republic of Poland.