e-Urząd Skarbowy for sole traders: login methods, service access and powers of attorney

A comparison of the official login methods for an individual account in e-Urząd Skarbowy and the scope of services available to a Polish sole trader (JDG).

For a person operating a Polish sole proprietorship, or JDG, the relevant point of reference is the „Konto osoby fizycznej w eUrzędzie Skarbowym” (individual account in e-Urząd Skarbowy). The official account description states that a logged-in user has access to information and services intended for that user. Business data appears on this account under the label „Twoja działalność” (Your business); the source lists the business name, REGON and the code for the predominant PKD activity there.

Three separate mechanisms should not be combined:

authentication, meaning logging the user in,
„Udostępnienie konta do odczytu (tylko do przeglądania danych)” (sharing an account for read-only access),
a power of attorney or another legal basis for acting for the taxpayer.

Logging in confirms the user's identity and opens the functions available under the selected access mode. It does not appoint a proxy.

Two official login methods

The current official FAQ, „Jak się zalogować do eUrzędu Skarbowego?”, distinguishes two access methods.

1. „przez login.gov.pl”

The FAQ uses the following method names:

profil zaufany,
aplikacja mObywatel,
bankowość elektroniczna,
e-dowód.

This method provides full access to your own data in the „Twoje dane” section and to all e-Urząd Skarbowy services.

For a sole trader, this is the mode required when the matter involves a service other than merely viewing „Twoje dane” or using Twój e-PIT—for example, submitting a letter, an application, an e-Deklaracja or a certificate request.

2. „twoimi danymi podatkowymi (PESEL lub NIP i kwota przychodów)”

This method provides access only to:

your own data in the „Twoje dane” section,
the Twój e-PIT service.

All other e-Urząd Skarbowy services are unavailable in this mode. It is therefore not a full account with only minor restrictions, but access limited to the two specified areas.

According to the FAQ updated on 30 September 2026, logging in with tax data requires:

PESEL or NIP and the date of birth,
the total revenue (przychód) amount from the return for 2024,
one amount from any one payer information document for 2025, such as PIT-11,
the overpayment or tax-due amount from the return for 2024.

These years form part of the FAQ's current wording. If logging in later, check the official page again because the required tax periods may be updated.

What you can do on your own account after full login

The official description of the „Konto osoby fizycznej w eUrzędzie Skarbowym” lists services that are also relevant to a sole trader.

Data, returns and settlements

„Twoje dane” presents taxpayer data held by the National Revenue Administration (KAS).
„Twoja działalność” presents the business name, REGON and the code for the predominant PKD activity.
„Historia deklaracji” covers submitted PIT, PCC, SD and VAT documents for tax year 2019 and subsequent years. Electronic returns can be viewed, downloaded and printed, while the source provides for previewing basic data from paper returns.
„Rozliczenia” includes, among other things, posted returns and corrections, payments, refunds and reallocations.
„Historia płatności” is the location identified for checking the status of a payment made in eUS. Data from KAS systems is updated once a day, so a payment may not appear immediately in „Rozliczenia”.
„Raport podatnika” is intended, among others, for people conducting business activity. The report is informational, may not include all KAS data and remains valid until midnight on the day it is generated.

Letters, applications and certificates

The official account description lists, among other things:

Pismo ogólne,
an application for confirmation of an overpayment,
an application to allocate an overpayment or tax refund to other liabilities,
an explanation of the intended allocation of a payment,
the ZAW-NR notification intended for businesses,
an application for reimbursement of the cost of purchasing a cash register,
an application for an individual tax ruling, ORD-IN,
an application for a tax residence certificate, WN CFR,
a RAT-ZW application concerning payment of a liability in instalments.

For certificates, the source lists the following forms:

ZAS-DF,
ZAS-DFU,
ZAS-W — a certificate confirming no tax arrears or stating the amount of arrears,
ZAS-VAT,
ZAS-VUE.

The official description also states that a required certificate may be requested using „Pismo ogólne”. The detailed procedures are not reproduced here; practical explanations are available in separate guides:

Twój e-PIT and e-Deklaracje

Twój e-PIT covers PIT-28, PIT-36, PIT-36L, PIT-37 and PIT-38 returns. The service is also intended for people conducting business activity, including those whose business activity is suspended. Business revenue (przychody) and tax-deductible costs (koszty uzyskania przychodów) must be completed by the taxpayer.

e-Deklaracje is used to complete and submit tax returns independently. A document may be submitted on your own behalf. After submission, it is available in „e-Deklaracje Wysłane”, where you can check the submission status and view or save the document and its UPO, or official acknowledgement of receipt.

Acting for yourself versus acting for another taxpayer

Access to your own account does not automatically give you the right to act for another person or organisation. The scope of representation depends on the particular service and the appropriate authority to act.

ORD-IN

An application for an individual tax ruling may be submitted:

on your own behalf,
on behalf of another individual as a general proxy, special proxy or representative,
on behalf of another entity as a general or special proxy.

If the user acts as a special proxy, PPS-1 must be attached as applicable. If the user designates a proxy for service, PPD-1 must be attached as applicable. Where both circumstances apply, the official description provides for PPS-1 and/or PPD-1.

WN CFR

An application for a tax residence certificate may be submitted:

on your own behalf,
on behalf of another individual as a general proxy,
on behalf of an entity other than an individual as a general proxy.

e-Deklaracje

A return may be submitted:

on your own behalf,
on behalf of another individual or organisation if the user holds a UPL-1 power of attorney to sign electronic returns.

The ability to log in to eUS does not replace UPL-1 when a return is to be signed and submitted for another taxpayer.

Read-only access is not a power of attorney

The „Udostępnienie konta do odczytu (tylko do przeglądania danych)” service allows the account holder to designate another person who may view and download data from the settlements area. Access can be limited to selected types of tax and granted for no more than 12 months.

A person with this access may:

view data,
save data as a PDF or XLSX file,
relinquish access.

That person may not:

submit documents,
perform other actions on the account.

This is informational access, not authority to represent the taxpayer.

Powers of attorney: scope depends on the form

The official eUS description distinguishes, among other things:

UPL-1 — a power of attorney to sign returns submitted electronically,
PPO-1 — a general power of attorney to represent the taxpayer in all tax matters before tax authorities,
PPS-1 — a special power of attorney used in a specified matter, such as ORD-IN where the conditions of that service require it.

The „Pełnomocnicy” and „Mocodawcy” lists allow users to view and verify active general powers of attorney PPO-1, powers of attorney UPL-1 and authorisations ZAS-E. The official description of these lists does not name PPS-1 in this context, so they should not be assumed to confirm every type of authority to act.

A separate guide explains how to select and appoint the appropriate proxy: PPO-1, PPS-1 and tax powers of attorney for sole traders.

Practical checklist

Do you need only „Twoje dane” or Twój e-PIT? Tax-data login provides access to these two areas if you meet the FAQ's current requirements.
Do you need to submit a letter, application, certificate request, e-Deklaracja or use another service? Log in through login.gov.pl because tax-data login does not provide access to the other services.
Are you checking business data displayed in eUS? Look for data labelled „Twoja działalność” on the individual account.
Are you looking for a previously submitted return? Check „Historia deklaracji”.
Are you looking for a return sent through eUS and its UPO? Check „e-Deklaracje Wysłane”.
Are you checking posted returns, payments, refunds or reallocations? Use „Rozliczenia”.
Are you checking the status of a payment made in eUS? Use „Historia płatności” and remember that the data is not updated immediately.
Do you need a consolidated overview for the business? Check „Raport podatnika”, bearing in mind its informational nature and validity only until midnight on the day it is generated.
Do you want to give an accountant read-only access to settlement data? Consider „Udostępnienie konta do odczytu (tylko do przeglądania danych)”. This access does not permit the submission of documents.
Will someone sign and submit electronic returns for the taxpayer? Check UPL-1. Account access or authentication alone does not replace this power of attorney.
Will someone represent the taxpayer in all tax matters before tax authorities? Check PPO-1.
Does the representation concern a specific matter? Check the requirements of the relevant service and the appropriate special power of attorney, including PPS-1, instead of assuming that logging in is sufficient.
Are you verifying authority through the account lists? The „Pełnomocnicy” and „Mocodawcy” lists cover the active PPO-1, UPL-1 and ZAS-E entries identified by the source; do not treat them as confirmation of every possible type of power of attorney.
Do you need a certificate confirming no tax arrears or a tax residence certificate? Use the linked guides, which direct you to the relevant documents without reproducing the full procedures here.

Official sources

Ministry of Finance, „Jak się zalogować do eUrzędu Skarbowego?”, page update date: 30 September 2026.
Ministry of Finance, „Konto osoby fizycznej w eUrzędzie Skarbowym”.