To sign and submit tax returns, you must have a UPL-1 power of attorney for such filing. Instructions on how to submit such a power of attorney online are provided below.

The UPL-1 form or power of attorney for filing tax returns can be submitted in paper form by mail or in person at the tax office. Electronic UPL-1 form can be submitted through the state-run EPUAP service.

1. To use online filing, log in to your EPUAP account using your username and password, using your trusted profile (profil zaufany).

2. Select Najnowsze usługi.

3. Select the option Ustanowienie pełnomocnictwa do podpisywania deklaracji składanej za pomocą środków komunikacji elektronicznej (UPL-1) and proceed to the submission page.

4. Then click Załatw sprawę and fill out the power of attorney in the window that appears.

5. Next, click Zapisz, then Dalej, then sign and click Wyślij.

The power of attorney for filing tax returns electronically has been submitted.