Applying an overpayment or tax refund to other liabilities in eUrząd Skarbowy

Applying an overpayment or tax refund to other liabilities

In eUrząd Skarbowy, you can submit an application to apply an overpayment or tax refund to other liabilities (Wniosek o zaliczenie nadpłaty lub zwrotu podatku na poczet innych zobowiązań). It lets you indicate the type of amount due to which the tax office is to apply the overpayment or refund in accordance with your instructions. This is how its function is described on the official individual account page.

Applying from a specific transaction

In Settlements (Rozliczenia), you can submit this application from a specific payment or overpayment transaction. The description of Settlements functionality confirms this option but does not provide detailed instructions for completing the form. We therefore do not describe unverified fields or subsequent clicks.

Do not treat a transaction being visible as confirmation that you have the right to dispose of the amount or as assurance that your application will be granted. This guide describes the service's functionality; it does not determine your individual case.

Optional preparation of your own notes

For your own organization, you can prepare a short note before submitting the application:

• which of your own transactions your intended instructions concern;
• what amount you intend your instructions to cover;
• what type of amount due you want it applied to.

This is only an organizational recommendation—not a list of required form fields, attachments or conditions for granting the application.

What not to confuse with this application

• Viewing a completed refund: Settlements lets you check information about refunds and transfers between accounts that have already been completed. Viewing these details is not the same as submitting instructions to apply an amount to a liability.
• An application for a determination of an overpayment: this is a separate application listed in the description of eUrząd Skarbowy. Do not confuse it with an application to apply an amount to other liabilities.
• An explanation of the purpose of a payment: this concerns a payment that the tax office has classified as requiring clarification. It is not the same document as the application discussed here to apply an overpayment or tax refund.

These distinctions follow from the official description of individual account services. Do not transfer instructions or functionality from neighbouring services to this application.

The key point: distinguish the transaction your instructions concern from the type of amount due to which you want the amount applied. The description of this functionality alone does not promise any outcome in your case.