Taxpayer report in e-US: a reading checklist for sole traders

Key limitations: The Taxpayer report (Raport podatnika) is for information only and may not include all data held by Poland’s National Revenue Administration (KAS). It is valid until midnight on the day it is generated and is not updated during that day. These limitations are stated by the Ministry of Finance in the “Raport podatnika” section on podatki.gov.pl.

Do not treat the report as proof of complete tax compliance, absence of arrears or a document with the legal effect of a certificate. The checklist and questions for your accountant below are optional editorial suggestions for preparing a conversation, not a mandatory tax procedure.

How to obtain the report

You can generate the report after logging into your own eUrząd Skarbowy account. You can also obtain it from a tax-office employee — both routes are listed in the official service description.

For complementary navigation, you can use the general e-US guide for sole traders — in Polish.

Reading checklist: seven categories

The categories below come from the Taxpayer report description on podatki.gov.pl. They do not guarantee that every sole trader’s report contains every field. Read the information actually presented in your report; do not assume that every category applies to your situation.

1. Identification details, address details and form of taxation. The description lists these details, including the form of taxation. Optionally compare the information presented with your documents. A question for your accountant: “Do you see any discrepancy with the details we use?”.

2. Possible tax arrears. The description lists information about whether arrears have arisen. Optionally note what the report actually states. A question: “How should we interpret this information alongside our records?”. Do not conclude that the absence of visible information means the report proves there are no arrears.

3. Enforcement proceedings. The description lists information about ongoing enforcement proceedings. Optionally mark any passages you do not understand. A question: “How should I understand the information presented in this part?”.

4. Correctness regarding tax advances and declarations. The description lists details about correctness in this area. Optionally compare them with your accounting records. A question: “Which of the information presented would be worth discussing against our documents?”. Do not extend this category into confirmation of complete tax compliance.

5. Bank accounts and the tax micro-account. The description lists bank-account data, including the tax micro-account. Optionally compare the data presented with your own records. A question: “Does the data shown in the report match our records?”.

6. Representatives and their powers. The description lists representatives and their powers. Optionally read the scope presented. A question: “How should I understand the powers listed for these people?”. Do not infer from this category that your accountant has a right to access the report.

7. VAT-group or capital-group membership. The description lists information about such membership. You can optionally ask: “Is this category relevant to interpreting my report?”. Its inclusion in the service description does not mean that a sole trader belongs to a capital group.

How to prepare a note for the conversation

If you wish, note the day the report was generated, the information presented and the question you want to discuss. This is an organizational suggestion, not a tax requirement.

When reading the note, retain all the report’s limitations: information-only status, potentially incomplete KAS data, validity until midnight on the generation day and no updating during that day. Do not infer a duty to generate the report daily from its validity limit.