Under applicable provisions of law, domestic payment institutions have the statutory obligation to make a payment to cover the costs of 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 supervision of payment institutions and fees for certain activities of Komisja Nadzoru Finansowego (available in the Polish language).

By 31 October 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 to the calculation of the payment due in the current year, the amount of the supervision costs to be paid in the current year and the sum of the amounts referred to in Article 76(4) point 2 of the Act of 19 August 2011 on payment services (available in the Polish language) in relation to all domestic payment institutions that were active on the last day of the previous calendar year.

By 30 September of the next year, the amount of the rate applicable to the settlement of the payment due and the amount of the supervision costs to be paid in the current year and the sum of the amounts referred to in Article 76(4) point 2 of the Act in relation to all domestic payment institutions that were active on the last day of the current calendar year are announced to the public by way of Communication from the Chair of Komisja Nadzoru Finansowego published in the Official Journal of Komisja Nadzoru Finansowego (available in the Polish language).

By 30 November of the current year, a domestic payment institution must make the payment, calculated in accordance with §2(1) of the Regulation, taking into account the result of the settlement of the  payment made to cover the supervision costs for the previous calendar year, to the bank account of the UKNF.

When making the payment, a supervised entity is required to submit a statement on the amount of the payment due from a domestic payment institution for the current calendar year (the information to be included in the statement is specified in the Annex to the Regulation).

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

The amount being the base for calculating the payment due for the current calendar year in the case of a domestic payment institution is the amount referred to in Article 76(4) point 2 of the Act calculated as at the last day of the previous calendar year, and for a domestic payment institution whose financial year does not coincide with the calendar year – the amount referred to in Article 76(4) point 2 of the Act calculated as at the last day of the financial year ended in the previous calendar year.

The amount of the payment due for the current year must be calculated as the product of the base and the rate announced in the Communication.

The statement should be prepared using the form available on the website of Komisja Nadzoru Finansowego 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 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.

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):

• Article 76(4) point 2, Article 113 and Article 115 of the Act of 19 August 2011 on payment services
• Regulation of the President of the Council of Ministers of 23 April 2020 on payments to cover the costs of supervision of payment institutions and fees for certain activities of Komisja Nadzoru Finansowego