On this page you will find information about the Notary Office's bank accounts and payment methods.
At our office we accept payments in cash, bank transfers, debit and credit cards, and BLIK mobile payments. However, please note that court fees and taxes should be paid in cash or by bank transfer.
Bank Accounts
Deposit Account
29 1140 2004 0000 3702 7948 2397
Example transfer title
- Purchase of apartment no. 3, located in Wrocław, at Przykładowa Street 5
- Purchase of plot no. 123/4, located in Przykładowo
Office Account
59 1140 2004 0000 3302 7946 8958
Example transfer title
- Notary fees for the sale agreement of apartment no. 3, located in Wrocław, at Ładna Street 3
Information on Notary Fees
Notary Fee
According to the Notary Law Act of February 14, 1991, the notary is entitled to remuneration (notary fee) for performing notarial activities. The amount of remuneration is determined based on an agreement between you and the notary and depends on the type and complexity of the legal transaction, as well as the time dedicated to its preparation. The amount of the notary fee is regulated by the provisions of the Regulation of the Minister of Justice of June 28, 2004, on maximum notary fee rates, which applies throughout the country.
Tax on Civil Law Transactions
The notary is a payer of tax on civil law transactions and is therefore obliged to calculate the tax, collect it when performing the transaction, and transfer it to the account of the appropriate tax office. The notary is obliged to make the performance of the transaction conditional on your prior payment of the tax. The tax rate, civil law transactions from which the notary collects tax, and tax exemption issues are regulated by the Act of September 9, 2000, on tax on civil law transactions.
Inheritance and Gift Tax
The notary is a payer of inheritance and gift tax for transactions made in the form of a notarial deed, i.e.:
- Donations
- Gratuitous dissolution of co-ownership or settlement in this regard
- Gratuitous establishment of easements
- Gratuitous establishment of usufruct
In connection with the above, the notary is obliged to calculate the tax, collect it when performing the transaction, and transfer it to the account of the appropriate tax office. The notary is obliged to make the performance of the transaction conditional on your prior payment of the tax. The tax rate, civil law transactions from which the notary collects tax, and tax exemption issues are regulated by the Act of July 28, 1983, on inheritance and gift tax.
Court Fees
The notary is obliged to collect a court fee when the notarial deed contains a request for entry in the land and mortgage register. The collected court fee is transferred by the notary to the appropriate district court. The notary makes the preparation of a notarial deed and inclusion in the application for entry in the land and mortgage register of a request to make another entry in the land and mortgage register related to the notarial activity, conditional on the prior payment of the due court fee by the applicant. The amount of the court fee depends on the type of entries made in the land and mortgage registers, the number of land and mortgage registers, and is regulated by the Act of July 28, 2005, on court costs in civil cases.
VAT
The notary is a VAT taxpayer for notarial activities. Therefore, the notary adds the due VAT at a rate of 23% to the notary fee.
Registration Fee
Collected by the notary in the amount of 5 złoty and relates to the registration of the Certificate of Inheritance or sending an electronic copy of a notarial deed to the National Revenue Administration.
Additional Fees
Notarial Act Excerpts
Excerpts of the act are copies of the original notarial deed, which you sign as parties to the transaction, along with the notary. The original act remains at the Notary Office. Excerpts are made in copies and in numbers that depend on the transaction. The cost of one page of an excerpt is 6 złoty plus 23% VAT. The cost of a given excerpt depends on the number of pages of the excerpt, and its amount is also regulated in the provisions of the above-mentioned Regulation of the Minister of Justice on maximum notary fee rates. According to the applicable law, the notary is obliged to send excerpts of the notarial deed to the appropriate state institutions, e.g., when signing an apartment sale agreement, the number of excerpts will be 5 copies, for each party to the agreement, for the land and mortgage register court, for the appropriate geodesy department, for the head of the appropriate tax office.
Draft of Notarial Act
Pursuant to § 7 sec. 1 of the Regulation of the Minister of Justice of June 28, 2004, on maximum notary fee rates, the notary is entitled to remuneration for preparing a draft notarial deed in the amount of 1/4 of the maximum notary fee rate provided for preparing the given agreement. This fee will be charged if the agreement is not concluded.