Under applicable provisions of law, banks have a statutory obligation to make a payment to cover the costs of banking supervision.

The amount of, the method of calculating and the time limits for making the payment are set out in the Regulation on payments to cover the costs of banking supervision (available in the Polish language).

By 15 February of each year, a Communication from the Chair of Komisja Nadzoru Finansowego is published in the Official Journal of Komisja Nadzoru Finansowego (available in the Polish language) on the rate applicable in the current year, the amount of the supervision costs to be paid in the current calendar year, the compensation factor applicable in the current calendar year and the sum of total assets on balance sheets of all banks that were active on the last day of the previous calendar year.

When making the payment, a supervised entity is required to submit a bank’s statement on the payments made to cover the supervision costs for the current calendar year (the information to be included in the statement is specified in the Annex to the Regulation).

Time limit for making the payment: by 15 March of the current year

Time limit for submitting the statement: within 10 days of the last day of the time limit for making the payment

For banks, the amount being the base for calculating the payment due for the current calendar year is the sum of total balance sheet assets as at the last day of the calendar year preceding the current year by two years, and for banks whose financial year does not coincide with the calendar year – the sum of total balance sheet assets as at the last day of the financial year ended in the calendar year preceding the current year by two years, based on the financial statements audited and approved.

A bank that on 1 January of the current year is a participant in the protection scheme referred to in Article 22b(1) of the Act of 7 December 2000 on the functioning of cooperative banks, their affiliation and affiliating banks must calculate the payment due as equal to 80% of the amount calculated as the product of the base and the rate announced in the Communication.

The amount of payment due from a bank that on 1 January of the current year is not a participant in the protection scheme must be calculated as the sum of the product of the base and the rate announced in the Communication and of the compensation amount calculated as the product of the base and the compensation factor announced in the Communication.

A bank that commences its activity must make the first payment for the calendar year that follows the year in which the bank commenced its activity by two years. For banks whose financial year does not coincide with the calendar year, the first payment must be made for the calendar year that follows by two years the year in which the bank’s first financial year ended.

A bank’s statement on the payments made to cover the supervision costs for the current calendar year must be submitted in the form of electronic document through the e-Deklaracje system available at: https://e-deklaracje.knf.gov.pl/

All information on the e-Deklaracje system can be found on the website of Komisja Nadzoru Finansowego at: https://www.knf.gov.pl/dla_rynku/eDeklaracje.

The payments and fees to cover the supervision costs are of a public-law nature, and hence Urząd Komisji Nadzoru Finansowego (UKNF) does not issue VAT invoices or bills for such payments or fees. 

The payments to cover the supervision costs must be made to individual accounts generated by the UKNF for each entity.

Should you have any further questions please contact us by phone: (22) 262 58 00 or by e-mail: oplaty@knf.gov.pl. 

Legal basis (available in the Polish language only):

• Article 131a of the Act of 29 August 1997 – Banking Law
• Regulation of the President of the Council of Ministers of 30 December 2021 on payments to cover the costs of banking supervision 
• Article 22b(1) of the Act of 7 December 2000 on the functioning of cooperative banks, their affiliation and affiliating banks