Fees collected by the notary in the course of performance of notarial acts may be divided into three categories:
1. TAXES (remitted to the bank account of relevant tax authorities)
2. COURT FEES (remitted to the bank accounts of relevant courts)
3. NOTARY’S FEE (zwane również taksą notarialną)
In the notarized document the Notary specifies the amount of charged taxes and court fees as well as the amount of the collected remuneration increased by the goods and services tax (VAT), along with the legal basis for the collection thereof.
Our Office will provide you with the information on the amount of the above charges in relation to the act contemplated by you. Provision of information and explanations by the notary is free of charge.
Notary is a tax remitter with respect to the civil law transactions tax (PCC) performed in the form of a notarial deed and a tax remitter with respect to the inheritance and gifts tax (PSD) paid on the gift made in the form of a notarial deed or the free of charge cancellation of joint ownership or settlement made in this respect, made in the form of a notarial deed.
It is a duty of a notary, as the remitter of the aforementioned taxes, to calculate the tax due from the tax payer (relevant party to the notarial act), to collect said tax and to pay it into the account of the competent tax authority within the statutory time limit. Notary has the duty to make the drawing up of a deed conditional on the prior payment by the party of the due tax (PCC) or to collect the due tax upon the drawing up of the notarial deed (PSD), which in practice means that the tax is either paid to the notary’s bank account prior to the performance of the act or is paid in cash in the notary’s office at the moment of performance of such act.
- art. 10 ust. 2 i ust. 3 ustawy z dnia 9 września 2000 roku o podatku od czynności cywilnoprawnych (tekst jednolity: Dz. U. z 2010 roku, Nr 101, poz. 649 ze zm.)
- art. 18 ust. 1 i ust. 2 pkt 2) ustawy z dnia 28 lipca 1983 roku o podatku od spadków i darowizn (tekst jednolity: Dz. U. z 2009 roku, Nr 93, poz. 768 ze zm.)
Notary shall collect a court fee for the motion to make an entry in the land and mortgage register in the case where the motion for making such an entry in the land and mortgage register is included in the notarial deed and such motion is subject to the court fee.
It is the duty of the notary to calculate the amount of the court fee, to collect it from the applicant (i.e. the party who submits said motion in the notarial deed) and to remit the same within the statutory time limit to the bank account of the competent court which maintains a given land and mortgage register. Similarly as in the case of taxes, notary is obligated to make drawing up of the deed conditional upon the prior payment by the party of the due court fee, which in practice means that the tax is either paid to the notary’s bank account prior to the performance of the act or is paid in cash in the notary’s office at the moment of performance of such act.
- art. 7 § 2 ustawy z dnia 14 lutego 1991 roku Prawo o notariacie (tekst jednolity: Dz. U. z 2008 roku, Nr 189, poz. 1158 ze zm.)
Notary shall charge a fee with respect to the performed notarial act, the amount of which is determined on the basis of the Regulation of the Minister of Justice of 28 June 2004 on the maximum rates of the notary’s fee.
Aforementioned regulation sets forth the maximum rates of the notary’s fee for the notarial acts and maximum amounts by which the fee may be increased for the performance of the notarial acts outside the notary’s office.
As a general rule, the notary’s fee depends on the value of the object of the notarial act, however in the case of a number of acts, specified in paragraphs 8-16 of said regulation, the amount of the notarial fee has been specified as a fixed amount.
Notary’s services are subject to the goods and services tax (VAT) which currently amounts to 23%, and therefore the notary’s fee is increased by the VAT tax.
Należy pamiętać również i o tym, że oryginał aktu notarialnego, czyli dokument podpisany przez strony i notariusza, przechowywany jest w kancelarii notarialnej. Stronom tego aktu wydawane są jego „wypisy”, czyli dokumenty będące dosłownym powtórzeniem oryginału i mające moc prawną oryginału. Sporządzenie wypisów jest odrębną czynnością notarialną, za którą również należne jest wynagrodzenie.
- art. 5 ustawy z dnia 14 lutego 1991 roku Prawo o notariacie (tekst jednolity: Dz. U. z 2008 roku, Nr 189, poz. 1158 ze zm.)
- Rozporządzenie Ministra Sprawiedliwości z dnia 28 czerwca 2004 roku w sprawie maksymalnych stawek taksy notarialnej (tekst jednolity: Dz.U. z 2013 roku, poz. 237)