Special power of attorney PPS-1 is a document that authorizes a selected person (attorney) to perform specific, strictly defined legal actions on behalf of the principal.
Main applications
- Representation in front of tax authorities – submitting VAT and PIT returns, corrections, appeals, etc.
Characteristic features
- Precise scope – the form requires a detailed description of the activities that the attorney may perform; it does not cover general actions on behalf of the principal.
- Limited duration – the power of attorney may be granted for a specified period or to perform a specified action.
- Form requirement – in many cases, PPS-1 must be drawn up electronically and signed with a trusted signature or a qualified electronic signature.