Fines in e-Urząd Skarbowy: available data and exclusions

Criminal fines

According to the description of the individual account on podatki.gov.pl, the “Mandaty karne” (criminal fines) service provides information on:

• criminal fines imposed on the user,
• the amount payable,
• any enforcement proceedings being conducted.

This service allows users to pay a criminal fine and export criminal fine data to PDF or XLSX files.

Exclusions: the services described do not cover criminal fines imposed by the Road Transport Inspectorate, city guards or municipal guards. They also do not cover fiscal criminal fines and penalties imposed by customs and tax offices.

Fiscal criminal fines and penalties

For this service, the official description lists the following information:

• fiscal criminal fines and penalties,
• the current balance of liabilities,
• documents posted and settled,
• payments made, including interest accrued and collected,
• reminders and enforcement titles issued.

The service allows users to pay a fine and export data to a PDF or XLSX file. The information on balances, documents, payments, interest, reminders and enforcement titles described above relates to the “Mandaty karne skarbowe i kary” (fiscal criminal fines and penalties) service—it should not be attributed to the “Mandaty karne” service on this basis.

Exclusions: neither service covers criminal fines imposed by the Road Transport Inspectorate, city guards or municipal guards, or fiscal criminal fines and penalties imposed by customs and tax offices.

Optional organizational checklist: before comparing a document with the data in e-US, you can check the type of fine and the authority that imposed it, then compare those details with the exclusions above. This is an organizational recommendation, not an additional legal obligation. Do not treat the absence of an entry as proof that no liability exists.