The notary`s fees are based on the regulation on the Maximum Notary Fees of 28 June 2004. Vat tax is calculated on the notary`s fee pursuant to Article 5 clause 1 item 1 and Article 41 of the Act on goods and services tax.
If notarial activity requires payment of tax or court fee, the notary shall make the execution of a notarial deed contingent upon the prior payment of the tax due and court fee (Article 7 of the Act on Notarial Services).
Specification of the amount and collection of the taxes and court fees is based on the following Acts:

  1. The Act on court fees in civil cases of 28 July 2005 (Journal of Laws of 2019, item 785)
  2. Act on tax on acts in civil law of 9 September 2000 (Journal of Laws of 2019, item 1519),
  3. Act on inheritance and gift tax of 28 July 1983 (Journal of Laws of 2019, item 1813).

Payment of taxes and fees related to an activity conducted in the notary office is effected in cash upon the execution of the notarial deed. It is also possible to transfer all fees and taxes prior to the performance of a notarial activity, upon the prior specification of the amount thereof to the specified bank account of the notary.

Bank account for non-cash settlements:

27 1750 0012 0000 0000 2614 1214

Bank account for deposits:

49 1750 0012 0000 0000 2614 1303