Rozliczenia in e-US: paying amounts due and arrears covered by a decision

What can you pay in Rozliczenia?

The service description on the Individual account in the e-Tax Office page distinguishes two payment options:

• Amounts due with late-payment interest — the interest is retrieved from the source systems of the National Revenue Administration (KAS).
• Arrears payable in instalments or with a deferred payment deadline — together with the late-payment interest and prolongation fee specified in the decision.

The second option concerns paying arrears already covered by instalments or a deferral. Selecting a payment option should not be confused with being granted instalments or a deferral. This guide concerns the ability to pay, not obtaining tax relief.

Optional comparison with your decision

If you are preparing a payment for arrears covered by a decision, you can, for your own organization, compare the following against that decision:

• the arrears to which the proposed payment relates;
• the late-payment interest specified in the decision;
• the prolongation fee specified in the decision.

This is solely an organizational recommendation, not an additional obligation or instructions for using the interface. It is not intended to establish your individual balance or calculate interest or the prolongation fee.

Frequently Asked Questions

Where can I check the status of a payment made through the e-Tax Office?

You can check the status of a payment made through the e-Tax Office in Historia płatności (Payment history), according to podatki.gov.pl.

Why is a payment not immediately visible in Rozliczenia, and when can it appear at the earliest?

Data updates from KAS systems are retrieved once a day, at night, so payments do not appear immediately. A payment appears in Rozliczenia only on the day after it has been booked by the competent tax office. According to podatki.gov.pl, the earliest visibility is the third working day from the day the payment was made for card and BLIK payments, or the second working day for an electronic bank transfer. These are the earliest possible times, not guaranteed deadlines. Card and BLIK payments apply only to PIT forms; they should not be assumed to be available for all arrears covered by a decision.