ZAS-DF or ZAS-DFU for a sole proprietor: preparing a request for official income evidence

A sole proprietor preparing a request for official confirmation of information from a PIT return should first establish what information the recipient expects and for which period. ZAS-DF and ZAS-DFU have different scopes.

ZAS-DF versus ZAS-DFU

The Ministry of Finance guide to an individual account in e-Urząd Skarbowy describes the documents as follows:

• ZAS-DF — a “certificate of the amount of the taxpayer’s income in PIT.”
• ZAS-DFU — a “certificate of the amount of revenue, income, tax due and insurance contributions reported in PIT.”

If the recipient expects only the amount of income in PIT, the scope of ZAS-DF may correspond to that request. If the recipient also expects revenue, tax due or insurance contributions reported in PIT, ZAS-DFU should be considered. It is worth confirming the final choice with the recipient: the form designation alone does not guarantee acceptance of the document or compliance with the recipient’s internal requirements.

Revenue, income and reported contributions are separate information

In its description of ZAS-DFU, the Ministry of Finance lists the following separately:

• revenue;
• income;
• tax due;
• insurance contributions reported in PIT.

For the purpose of selecting a certificate, “revenue” and “income” should not be treated as names for the same information. Contributions are another category, and the description of ZAS-DFU refers specifically to contributions reported in PIT.

The official descriptions of the forms do not establish how a particular taxation method used by a sole proprietorship will populate individual certificate fields. Filing an application also does not guarantee confirmation of current amounts that have not yet been reported in a PIT return. If the recipient requests such information, it is worth clarifying the required document and period with the recipient before filing the application.

Hypothetical preparation checklist

The following checklist is organizational advice only. It is not a list of required form fields or additional requirements imposed by the tax office.

Before choosing ZAS-DF or ZAS-DFU, the applicant could ask the recipient:

• which exact year or period the confirmation must cover;
• whether the recipient expects income only or revenue as well;
• whether information about tax due is needed;
• whether insurance contributions reported in PIT are needed;
• whether the recipient has specifically requested ZAS-DF or ZAS-DFU;
• whether the recipient will accept an electronic document bearing an official’s qualified electronic signature;
• what deadline the recipient has set for delivery of the document.

Organizational example: if the recipient asks for “income and contributions,” the applicant could ask the recipient to confirm the period and clarify whether revenue and tax due are also required. That description points to the broader scope of ZAS-DFU, but it does not establish that the recipient will accept the document or that the tax office will be able to confirm the requested information for the specified period.

How an application may be submitted

According to the official Ministry of Finance guide to tax certificates, an application may be submitted:

• through the e-Urząd Skarbowy website using a prepared and pre-filled application form;
• through the eUS application using a prepared and pre-filled application form;
• through e-Delivery;
• on paper, delivered personally to a tax office;
• on paper, sent by post.

A paper application must be signed by hand in the designated place.

Methods of accessing the service are covered in the existing guide “e-Urząd Skarbowy for sole traders: login methods, service access and powers of attorney”. Login requirements are not repeated here.

If the required application is not on the document list, the official guidance permits filing a general letter in e-Urząd Skarbowy and stating in its text which certificate is needed. A prepared and signed application may be attached to the letter.

Representation is a separate issue

An application may be submitted personally or through a representative. The official guidance distinguishes between a general power of attorney and a special power of attorney. If an appropriate representative has been appointed, the certificate or order is delivered to that representative.

Representation should not be equated with logging in or merely having technical access to e-Urząd Skarbowy. Acting on behalf of the taxpayer requires appropriate authorization.

Standard fees depend on the channel

According to the official Ministry of Finance guidance on applications and fees:

• no stamp duty is collected when an application is submitted through e-Urząd Skarbowy or the eUS application;
• for a paper application or an application submitted through e-Delivery, the standard fee for other certificates, including an income-and-contributions certificate, is PLN 17.

These are the standard rules and amounts stated in the official guidance. They do not determine whether a separate legal basis for exemption from the fee may apply in a particular case.

Seven days means a response, not a guaranteed certificate

The official Ministry of Finance guide states that within 7 days after filing the application, the applicant will receive:

• a certificate; or
• an order, for example refusing to issue a certificate or a certificate with the requested content.

The period therefore concerns the tax office’s response. It is not a promise of immediate issuance or a guarantee that the office will issue a certificate containing exactly the requested information. Filing the application also does not guarantee that the recipient will accept the resulting document.

Delivery and preservation of the electronic original

According to the official guidance on tax certificates, a certificate or order may be delivered:

• electronically, to the applicant’s e-Urząd Skarbowy account or electronic-delivery address;
• on paper, by post or for personal collection at the tax office.

A document delivered electronically bears the qualified electronic signature of a tax office employee. The official guidance states that this signature confirms the document’s authenticity and has the same legal effect as a handwritten signature.

Organizational advice, not a mandatory field or an additional application requirement: after receiving an electronic document, it is advisable to preserve the original downloaded file containing the signature rather than retaining only a printout, screenshot or image. A separate working copy can be created while leaving the received file unchanged.