Tax no-arrears certificate for a sole trader in Poland: application, fees and delivery

Tax no-arrears certificate for a sole trader in Poland

An individual running a sole proprietorship, known in Poland as a jednoosobowa działalność gospodarcza or JDG, can handle this matter through their individual account in the Polish e-Tax Office, or e-Urząd Skarbowy (e-US). The account provides personalised services and access to information about the user’s business. The official functions are listed on the Ministry of Finance page for the individual account in e-Urząd Skarbowy.

The service expressly listed in e-US is the application for a “certificate of no tax arrears or confirming the state of tax arrears” (zaświadczenie o niezaleganiu w podatkach lub stwierdzające stan zaległości), using the ZAS-W form. It is available as a prepared, pre-filled application. e-US also provides a General Letter (Pismo ogólne), but ZAS-W is the service specifically listed for this certificate.

Identify the document you need

A ZAS-W certificate concerns tax arrears. It does not certify that the applicant has no social-insurance contribution arrears with ZUS. If the recipient requires evidence that there are no outstanding ZUS contributions, a tax certificate does not replace that separate evidence.

ZAS-W must also be distinguished from a Polish tax residence certificate. A residence certificate confirms a person’s place of residence in Poland for tax purposes. e-US provides a separate service for it: “Application for a tax residence certificate (WN CFR).” The official certificate procedure likewise lists the application for a no-arrears certificate separately from the application for a residence certificate.

How to submit a ZAS-W application

The supported channels are:

• e-Urząd Skarbowy: sign in, open the certificate service and select the ZAS-W form;
• the e-US mobile application: use the prepared, pre-filled application form;
• e-Delivery (e-Doręczenia): submit the application through this separate electronic-delivery channel;
• on paper in person: deliver the application to a tax office;
• on paper by post: mail the application to a tax office.

A paper application must be signed by hand in the designated place. If a different required application is not available in the e-US document list, the official procedure permits the use of a General Letter describing which certificate is needed. A prepared and signed application may be attached to that letter. The channels and procedural conditions are set out on the official page Tax certificates—applications and fees.

The fee depends on the submission channel

The stamp-duty rules differ according to how the application is submitted:

• e-Urząd Skarbowy or the e-US mobile application: no stamp duty is collected, and the certificate is issued free of charge;
• paper or e-Delivery: the stamp duty for a certificate of no tax arrears or a certificate confirming the state of tax arrears is PLN 21.

For a paper or e-Delivery application, the obligation to pay arises when the application is submitted. Proof of payment or an authenticated copy must be attached. A printout confirming completion of a bank transaction may serve as proof.

Electronic channels must therefore not be treated as having identical fee rules. The exemption specified by the Ministry of Finance applies to applications submitted through e-Urząd Skarbowy or the e-US application. An application sent through e-Delivery is grouped with paper applications and is subject to the fee.

Applying through a representative

The taxpayer may apply personally or through a representative.

The official procedure distinguishes between:

• general power of attorney, PPO-1: this covers all tax matters and other matters within the competence of the relevant authorities. PPO-1 must be filed electronically through a user’s e-US account. It does not have to be attached again to the certificate application;
• specific power of attorney, PPS-1: this covers a particular tax matter, so its scope and the authority before which it applies must be identified precisely. The official page instructs applicants to attach confirmation of the PLN 17 stamp duty for granting this specific power of attorney.

A specific power of attorney, or its revocation using OPS-1, may be submitted to the tax office in writing, as an electronic document or through e-Delivery. If a representative has been appointed, the certificate or procedural order is delivered to that representative.

Response deadline and possible outcomes

According to the official procedure, within 7 days after submitting the application you should receive either:

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

Submitting an application therefore does not guarantee a positive no-arrears certificate. ZAS-W covers both certification of no tax arrears and confirmation of the existing state of arrears, while the procedure also permits the authority to issue a procedural order instead of the requested certificate.

Delivery of the certificate or order

The certificate or procedural order may be delivered:

• electronically to the applicant’s e-Urząd Skarbowy account;
• electronically to an electronic-delivery address;
• on paper by traditional post; or
• on paper for collection in person at the office.

An electronically delivered document bears the qualified electronic signature of a tax-office employee. According to the official procedure, this signature confirms the document’s authenticity and has the same legal force as a handwritten signature.

Options after a refusal

A complaint may be filed against:

• an order leaving the application unexamined; or
• an order refusing to issue the certificate.

The complaint is addressed to the Director of the Tax Administration Chamber (Dyrektor Izby Administracji Skarbowej) but submitted through the authority that refused to issue the certificate. The deadline is 7 days from delivery of the order.

The complaint should state:

• the objections to the order;
• the substance and scope of the requested outcome; and
• the evidence supporting the request.

Practical recommendations—not additional legal requirements

• Recommendation: Ask the intended recipient whether it requires a tax no-arrears certificate, separate evidence that there are no outstanding ZUS contributions, or a tax residence certificate.
• Recommendation: If avoiding the ZAS-W stamp duty is important, use e-Urząd Skarbowy or the e-US mobile application rather than paper or e-Delivery.
• Recommendation: Check the identification details and all pre-filled information before submitting the form.
• Recommendation: Retain the submission confirmation and, when using a fee-bearing channel, proof of payment.
• Recommendation: Before choosing the delivery method, confirm whether the recipient accepts the original electronic document or expects a paper document.
• Recommendation: If a representative will act, check that the appropriate power of attorney has been validly filed and that proof of any required fee is ready.

Official sources and currency of information

Procedure, channels, fees, response period, delivery and complaint rules: Tax certificates—how to submit an application, shown by the Ministry of Finance as updated on 30 September 2026.

The ZAS-W service name and the list of services available through an individual e-US account: Individual account in e-Urząd Skarbowy, shown as updated on 15 December 2025.