Seizures of tax overpayments and refunds in e-Urząd Skarbowy

Q: Where can I check whether my overpayment or refund was allocated to other tax liabilities or transferred to another recipient, for example following a seizure of a receivable?

Check the separate Zwroty podatków (Tax refunds) service in e-Urząd Skarbowy. As described on the official podatki.gov.pl page, it provides information about PIT and VAT refunds issued after 1 January 2020, including allocation of an overpayment or refund to other tax liabilities or transfer to another recipient. A seizure of a receivable is an example of when such a transfer may occur—not an automatic consequence of every seizure. Information about where a refund went is distinct from clarification of a seizure’s status: for that, contact the enforcement authority responsible for the seizure.

Seizure details, filters, PDF or XLSX export, and how to interpret the list cautiously.

The Zajęcia nadpłat i zwrotów (Seizures of overpayments and refunds) service lets users view information about seizures of tax overpayments and refunds — both currently applicable and revoked. Its scope is described on the official podatki.gov.pl page.

What details and features are available?

The service provides:

the seizure number,
the seizure date,
the name of the enforcement authority.

You can filter the list by number, issue date or enforcement authority. You can export the data in PDF or XLSX format.

How should you interpret the list?

The list is informational and may not include all data held by the National Revenue Administration (KAS). The absence of an entry does not confirm that there is no seizure. A historical entry does not, by itself, mean that the seizure still applies, because the list also includes revoked seizures.

If you need clarification of a seizure’s status, you should contact the enforcement authority responsible for that seizure.

Do not confuse seizure information with refund information

The number, date and authority relate to the seizure. Information about the date and method of PIT or VAT refunds issued after 1 January 2020 belongs to the separate Zwroty podatków (Tax refunds) service.

The seizure list is also distinct from Raport podatnika (Taxpayer report) — a separate, broader overview of tax information designed for people running businesses and for organisations.

Checklist before contacting the authority

The following steps are optional organisational recommendations, not legal requirements:

Note the seizure number and date, and the name of the enforcement authority, if visible.
Record when you checked the list and which filters you used.
Keep a PDF or XLSX export as reference material for the discussion.
Gather any correspondence you have about that seizure.
Write down a specific question, such as: “Does the seizure with this number still apply?”

Frequently Asked Questions

Where can I check whether my overpayment or refund was allocated to other tax liabilities or transferred to another recipient, for example following a seizure of a receivable?

Check the separate Zwroty podatków (Tax refunds) service in e-Urząd Skarbowy. As described on the official podatki.gov.pl page, it provides information about PIT and VAT refunds issued after 1 January 2020, including allocation of an overpayment or refund to other tax liabilities or transfer to another recipient. A seizure of a receivable is an example of when such a transfer may occur—not an automatic consequence of every seizure. Information about where a refund went is distinct from clarification of a seizure’s status: for that, contact the enforcement authority responsible for the seizure.