Introduction
You may apply for a refund of the stamp duty if:
- despite paying the fee, the office did not perform a certain action;
- despite paying the fee, you did not receive a certificate or permit (license, concession).
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You may request a refund of the stamp duty, for example, if you paid the fee for a residence permit and the application was left unprocessed or the provincial governor refused to initiate proceedings in the matter. |
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The stamp duty applies to: • the issuance of a temporary residence permit; • the amendment of a temporary residence and work permit; • the issuance of a permanent residence permit; • the issuance of an EU long-term resident’s residence permit; • the extension of a Schengen visa or a national visa; • the issuance of a Schengen visa at the border by the commander of a Border Guard post; ⇒ is non-refundable if a decision to deny the application or to discontinue the proceedings has been issued in any of these cases. |
Regulations
- Act of December 12, 2013, on Foreigners;
- Act of June 14, 1960, Code of Administrative Procedure;
- Act of November 16, 2006, on Stamp Duty;
- Regulation of the Minister of Finance of September 28, 2007, on the payment of stamp duty.
Detailed explanation
When the obligation arises
The obligation to pay a stamp duty for the performance of a specific official act or the issuance of a permit arises at the time the application for such performance or issuance is filed. This fee is therefore paid regardless of whether the matter is processed as requested by the party.
Where to pay the fee and consequences of non-payment
This fee is paid to the local tax authority—the village administrator, mayor, or city president with jurisdiction over the administrative body’s seat.
If the application is submitted without the required stamp duty being paid in advance, the administrative authority will issue a demand for payment within a period of no less than 7 days and no more than 14 days from the date of delivery of the demand.
Only after the appropriate stamp duty has been paid may the authority proceed to the substantive review of the case.
Refund of the Fee
The applicant or their representative may apply for a refund of the stamp duty if the administrative authority fails to perform the action for which the fee was paid (e.g., fails to issue a certificate with the requested content). The application for a refund must be submitted in writing.
If the request for a refund is submitted to the administrative authority that reviewed the application for the action subject to the stamp duty, that authority will forward the request to the competent tax authority for further processing, along with documents confirming that the official action was not performed and the original or a certified copy of the proof of payment of the relevant stamp duty.
If, however, the application for a stamp duty refund is submitted directly to the tax authority, the latter will request the administrative authority that did not perform the requested action to provide the aforementioned documents.
The stamp duty is not refundable after five years have elapsed from the end of the year in which the stamp duty was paid.
| Also, keep in mind the cases where the fee is not refunded, as listed in the "Introduction." |
